AMERIS BANCORP
310 First Street, S.E.
Moultrie, Georgia 31768-4731
April 25, 2018
Via Edgar
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Ameris Bancorp’s Registration Statement on Form S-4 (File No. 333-224162) |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Ameris Bancorp (the “Company”) hereby requests that the Securities and Exchange Commission accelerate the effective date of the Company’s Registration Statement on Form S-4 (File No. 333-224162), so that it will become effective at 5:00 p.m. on Friday, April 27, 2018, or as soon thereafter as practicable.
| Yours very truly, | |||
| AMERIS BANCORP | |||
| By: | /s/ Nicole S. Stokes | ||
| Nicole S. Stokes | |||
| Executive Vice President and Chief | |||
| Financial Officer | |||
