BUSINESS FIRST BANCSHARES, INC.
November 22, 2021
VIA EDGAR
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: | Business First Bancshares, Inc. |
Request for Accelerated Effectiveness Registration Statement on Form S-4 File No. 333-260691 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Business First Bancshares, Inc., hereby respectfully requests acceleration of the effective date of the above-referenced Registration Statement on Form S-4, as amended, so that it will become effective on Tuesday, November 23, 2021, at 3:00 p.m., Eastern time, or as soon as possible thereafter.
Please contact Lowell W. Harrison of Fenimore Kay Harrison LLP at (512) 583-5905 or Kevin E. Strachan of Fenimore Kay Harrison LLP at (770) 282-5117 with any questions you may have with this request. In addition, please notify either Mr. Harrison or Mr. Strachan by telephone when this request for acceleration has been granted.
Very truly yours, | ||
BUSINESS FIRST BANCSHARES, INC. | ||
By: | /s/ Gregory Robertson | |
Name: | Gregory Robertson | |
Title: | Chief Financial Officer | |
cc: | Lowell W. Harrison, Fenimore Kay Harrison LLP |
