Bank First National Corporation
402 North 8th Street
Manitowoc, Wisconsin 54220
October 19, 2018
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporate Finance
100 F Street, NE
Washington, D.C. 20549
Attention: David Lin
| Re: | Bank First National Corporation Registration Statement on Form10 File No. 001-38676 |
Dear Mr. Lin:
Reference is made to the Registration Statement on Form 10-12B (as amended to date, the “Registration Statement”) filed by Bank First National Corporation (the “Company”) with the United States Securities and Exchange Commission. In accordance with Rule 12d1-2 promulgated under the Securities Exchange Act of 1934, as amended, the Company hereby respectfully requests that the effective date and time of the Registration Statement be accelerated to October 23, 2018 at 4:10 p.m., Eastern Time, or as soon thereafter as practicable.
If you should have any questions or further comments with respect to the Registration Statement, please direct them to David Park of Alston and Bird LLP at (404) 881-7411. The Company requests that notification of the effectiveness of the Registration Statement be made by a telephone call to Mr. Park and that such effectiveness also be confirmed in writing.
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| Very truly yours, | |||||
| Bank First National Corporation | |||||
| By: | /s/ | Kevin LeMahieu | |||
| Name: | Kevin LeMahieu | ||||
| Title: | Chief Financial Officer | ||||
