SCBT Financial Corporation
520 Gervais Street
Columbia, South Carolina 29201
(803) 765-1017
March 28, 2011
VIA FACSIMILE AND EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Attn: Gregory Dundas
Re: SCBT Financial Corporation (the “Company”)
Registration Statement on Form S-3
File No. 333-172970
Dear Mr. Dundas:
The Company hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (SEC File No. 333-172970) to 5:00 p.m., Eastern Time, on Wednesday, March 30, 2011 or as soon thereafter as possible.
In addition, on behalf of the Company, the undersigned officer acknowledges that:
· should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
· the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
· the Company may not assert this action as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Please call John M. Jennings of Nelson Mullins Riley & Scarborough LLP, counsel to the Company, at (864) 250-2207 as soon as the Registration Statement has been declared effective.
| Very truly yours, |
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| Sincerely, |
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| /s/ Donald E. Pickett |
| Donald E. Pickett |
| Executive Vice President and |
| Chief Financial Officer |
