BANK FIRST CORPORATION
April 22, 2022
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
| Re: | Bank First Corporation (the “Company”) Registration Statement on Form S-4 (File No. 333-263865), as amended (the “Registration Statement”)—Acceleration Request |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), the Company hereby requests the Securities and Exchange Commission (the “Commission”) to accelerate the effective date of the above-referenced Registration Statement and declare the Registration Statement, as amended, effective under the Securities Act at 4:00 p.m., Eastern Time, on Tuesday, April 26, 2022, or as soon thereafter as practicable. The Company also requests the Commission to specifically confirm such effective date and time to the Company in writing.
| Sincerely, | ||
| Bank First Corporation | ||
| By: | /s/ Kevin LeMahieu | |
| Kevin LeMahieu | ||
| Chief Financial Officer | ||
