[FIRST FINANCIAL HOLDINGS, INC. LETTERHEAD]
February 25, 2010
Via Telecopy and Edgar
Christian Windsor, Esquire
Special Counsel
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549-4561
Re: | First Financial Holdings, Inc. |
Form 10-K for the Fiscal Year Ended September 30, 2009 |
Form 10-Q for the Quarterly Period Ended December 31, 2009 |
File No. 000-17122 |
Dear Mr. Windsor:
This letter is to acknowledge receipt of the comment letter, dated February 18, 2010. As a result of the number of comments contained in the comment letter, we respectfully request that we be given an extension to respond to your comment letter until March 26, 2010 to allow for us, our legal counsel and our auditors to have sufficient time to review and respond to the comments.
If you have any questions concerning this matter, please contact the undersigned at (843) 529-5907 or by email at whall@Firstfederal.com.
Sincerely, | |
/s/R. Wayne Hall | |
R. Wayne Hall | |
Chief Financial Officer |
cc: | Michael Volley, Securities and Exchange Commission, Division of Corporation Finance | |
Paul Cline, Securities and Exchange Commission, Division of Corporation Finance | ||
Justin Dobbie, Securities and Exchange Commission, Division of Corporation Finance |