# EDGAR Filing Document

**Accession Number:** 0001746109
**File Stem:** 0001104659-25-093931
**Filing Date:** 2025-9
**Character Count:** 2293
**Document Hash:** 35de20dde83d4110d14517991a3269d3
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-25-093931.hdr.sgml**: 20260204

**ACCESSION NUMBER**: 0001104659-25-093931

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250926

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Bank First Corp
- **CENTRAL INDEX KEY:** 0001746109
- **STANDARD INDUSTRIAL CLASSIFICATION:** NATIONAL COMMERCIAL BANKS [6021]
- **ORGANIZATION NAME:** 02 Finance
- **EIN:** 391435359
- **STATE OF INCORPORATION:** WI
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 402 NORTH EIGHTH STREET
- **CITY:** MANITOWOC
- **STATE:** WI
- **ZIP:** 54220
- **BUSINESS PHONE:** 920-652-3100

**MAIL ADDRESS:**
- **STREET 1:** 402 NORTH EIGHTH STREET
- **CITY:** MANITOWOC
- **STATE:** WI
- **ZIP:** 54220

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Bank First National Corp
- **DATE OF NAME CHANGE:** 20180711

**BANK FIRST CORPORATION**

**402 NORTH 8<sup>TH</sup> STREET**

**MANITOWOC, WISCONSIN 54220**

September 26, 2025

***Via EDGAR and e-mail***

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Attention: Robert Arzonetti

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| | |
|:---|:---|
| Re: | Bank First Corporation (the "<u>Company</u>") |
|  | Registration Statement on Form S-4 |
|  | Filed September 12, 2025 (amended on September 26, 2025) |
|  | File No. 333-290230 |

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Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the "<u>Securities Act</u>"), the Company hereby requests that the Securities and Exchange Commission (the "<u>Commission</u>") accelerate the effective date of the Registration Statement and declare the Registration Statement effective under the Securities Act at 5:00 p.m., Eastern Time, on Tuesday, September 30, 2025, or as soon thereafter as practicable. Please contact Olivia Weber at (404) 881-7298 of Alston & Bird LLP with any questions you may have concerning this request and to confirm when this request for acceleration has been granted.

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| | |
|:---|:---|
| Sincerely, | Sincerely, |
| **Bank First Corporation** | **Bank First Corporation** |
| By: | /s/ Kevin LeMahieu |
|  | Kevin LeMahieu |
|  | Chief Financial Officer |

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