# EDGAR Filing Document

**Accession Number:** 0001781730
**File Stem:** 0001193125-25-146917
**Filing Date:** 2025-6
**Character Count:** 3978
**Document Hash:** 7405271326840aba8111fff79a071500
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-25-146917.hdr.sgml**: 20250827

**ACCESSION NUMBER**: 0001193125-25-146917

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250625

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Third Coast Bancshares, Inc.
- **CENTRAL INDEX KEY:** 0001781730
- **STANDARD INDUSTRIAL CLASSIFICATION:** SAVINGS INSTITUTIONS, NOT FEDERALLY CHARTERED [6036]
- **ORGANIZATION NAME:** 02 Finance
- **EIN:** 462135597
- **STATE OF INCORPORATION:** TX
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 20202 HIGHWAY 59 NORTH
- **STREET 2:** SUITE 190
- **CITY:** HUMBLE
- **STATE:** TX
- **ZIP:** 77338
- **BUSINESS PHONE:** 2814467000

**MAIL ADDRESS:**
- **STREET 1:** 20202 HIGHWAY 59 NORTH
- **STREET 2:** SUITE 190
- **CITY:** HUMBLE
- **STATE:** TX
- **ZIP:** 77338

**THIRD COAST BANCSHARES, INC.** 

June 25, 2025

**<u>VIA EDGAR</u>**

Division of Corporation Finance

U.S. Securities and Exchange Commission

110 F Street N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| **Re:** | **Third Coast Bancshares, Inc.**  |

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**Form 10-K for the Fiscal Year Ended December 31, 2024** 

**File No. 001-41028** 

Dear Mr. Makhdoom:

Set forth below is the response of Third Coast Bancshares, Inc., a Texas corporation (the "<u>Company</u>," "<u>we</u>," "<u>our</u>" or "<u>us</u>"), to the comments received from the staff of the Division of Corporation Finance (the "<u>Staff</u>") of the Securities and Exchange Commission (the "<u>Commission</u>") by letter dated June 13, 2025 regarding the Company's Annual Report on Form 10-K filed on March 5, 2025 for the fiscal year ended December 31, 2024. To facilitate your review, we have included each of the Staff's comments in bold type, following which is our response.

**<u>Form 10-K for Fiscal Year Ended December 31, 2024</u>**

**<u>Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations</u>**

**<u>Overview, page 47</u>**

**1. We note your disclosure that you operate as a single segment. Please revise your financial statement footnote disclosures, in future filings, to provide all segment information required by ASU 2023-07 and ASC 280-10-50. We remind you that the guidance in ASC 280-10-50-20 indicates that all public entities are subject to the disclosure requirements, including those with a single reportable segment.** 

**Response:** In response to the Staff's comment, the Company will include in future filings with the Commission all disclosures required by ASU 2023-07 and ASC 280-10-50, including "Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations" of the Company's Annual Reports on Form 10-K and the financial statement footnote disclosures.

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**<u>Reclassification, page F-14</u>**

**2. We note your disclosure that certain amounts may have been reclassified. In future filings, please enhance your disclosure to explicitly state whether you have made reclassifications and, if you have, explain the nature and magnitude of each change, including specific line item(s) and financial statement(s) affected. Refer to ASC 205- 10-50-1.** 

**Response:** In response to the Staff's comment, the Company will enhance its disclosure to explicitly state whether the Company has made reclassifications and, if so, the Company will explain the nature and magnitude of each change, including specific line item(s) and financial statement(s) affected in accordance with ASC 205-10-50-1.

If you have any questions concerning these responses, please call me at 713-485-8318.

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| | |
|:---|:---|
| Respectfully submitted, | Respectfully submitted, |
| THIRD COAST BANCSHARES, INC. | THIRD COAST BANCSHARES, INC. |
| By: | /s/ R. John McWhorter |
| Name: | R. John McWhorter |
| Title: | Chief Financial Officer |

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Cc: Michael Keeley, Norton Rose Fulbright US LLP