FIRST FINANCIAL HOLDINGS INC /DE/
NT 11-K, 1995-06-28
SAVINGS INSTITUTION, FEDERALLY CHARTERED
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                 U.S. SECURITIES AND EXCHANGE COMMISSION
                                    
                         Washington, D.C. 20549
                                    
                               Form 12b-25
                       Notification of Late Filing
                                    
                              (Check One):
                                    
              [ ] Form 10-K   [X] Form 11-K   [ ] Form 20-F
                     [ ] Form 10-Q   [ ] Form N-SAR
                                    
                   For Period Ended: December 31, 1994


Read Attached Instruction Sheet Before Preparing Form.  Please Print or Type.

Nothing in this Form shall be construed to imply that the Commission has 
verified any information contained herein.

If the notification relates to a portion of the filing checked above, 
identify the Item(s) to which the notification relates: 


Part I--Registrant Information

Full Name of Registrant  
                                   The First Financial Holdings, Inc.
                                   Sharing Thrift Plan
Former Name if Applicable

Address of Principal Executive Office (Street and Number)    34 Broad Street
City, State and Zip Code                    Charleston, South Carolina 29401


Part II--Rules 12b-25 (b) and (c)
If the subject report could not be filed without unreasonable effort or 
expense and the registrant seeks relief pursuant to Rule 12b-25(b), the 
following should be completed.  (Check box if appropriate)

     (a)  The reasons described in reasonable detail in Part III of this 
          form could not be eliminated without unreasonable effort or expense.

[X]  (b)  The subject annual report or semi-annual report/portion thereof 
          will be filed on or before the fifteenth calendar day following 
          the prescribed due date; or the subject quarterly report/portion 
          thereof will be filed on or before the fifth calendar day
          following the prescribed due date; and

     (c)  The accountant's statement or other exhibit required by Rule 
          12b-25(c) has been attached if applicable.


Part III--Narrative 

State below in reasonable detail the reasons why the form 10-K, 11-K, 20-F, 
10-Q or N-SAR or portion thereof could not be filed within the prescribed 
time period.

See Exhibit 99, attached hereto.


PART IV-- Other Information

(1)  Name and telephone number of person to contact in regard to this 
     notification
   A. Thomas Hood            803           529-5612
       (Name)            (Area Code)  (Telephone Number) 

(2)  Have all other periodic reports required 
     under section 13 or 15(d) of the Securities 
     Exchange Act of 1934 or section 30 of the        [X] Yes     [ ] No
     Investment Company Act of 1940 during the 
     preceding 12 months or for such shorter
     period that the registrant was required 
     to file such reports(s) been filed?  If the 
     answer is no, identify report(s).

(3)  Is it anticipated that any significant 
     change in results of operations from the 
     corresponding period for the last fiscal         [ ] Yes     [X] No
     year will be reflected by the earnings
     statements to be included in the subject 
     report or portion thereof?
     If so: attach an explanation of the 
     anticipated change, both narratively and 
     quantitatively, and, if appropriate, state 
     the reasons why a reasonable estimate of 
     the results cannot be made.


The First Financial Holdings, Inc. Sharing Thrift Plan
(Name of registrant as specified in charter)
has caused this notification to be signed on its behalf by the undersigned 
thereunto duly authorized.

Date:     June 28, 1995                 By /s/ A. Thomas Hood
                                        Member of the First Financial
                                        Holdings, Inc. Sharing Thrift
                                        Plan Committee

INSTRUCTION:  The form may be signed by an executive officer of the 
registrant or by any other duly authorized representative.  The name and 
title of the person signing the form shall be typed or printed beneath the 
signature.  If the statement is signed on behalf of the registrant by an 
authorized representative (other than an executive officer), evidence of 
the representative's authority to sign on behalf of the registrant shall be 
filed with the form.
                                                                
                                Attention                           
Intentional misstatements or omissions of fact constitute Federal Criminal 
Violations (See 18 U.S.C. 1001).


<PAGE>

                                EXHIBIT 1
                         Letter from Accountants

Following is a replication of the letter received from our external 
accountants specifying the reason for filing a Form 12B- 25 for Form 11-K.

<PAGE>

MCLAIN, MOISE & ASSOCIATES, PC
Certified Public Accountants            
                                                   Maritime Bldg. Suite 101
                                                        215 East Bay Street
                                                      Charleston, SC  29401
                                                        Tel: (803) 577-0414
                                                        Fax: (803) 577-0428
                                                       

June 26, 1995

First Financial Holdings, Inc.
2440 Mall Drive, Suite 100
Charleston, SC  29406

Dear Representative:

We were unable to complete our audit and issue our opinion on the First 
Financial Holdings, Inc. Sharing Thrift Plan financial statements for the 
year ended December 31, 1994, due to not receiving the necessary information 
in a timely manner from the Plan Administrator and prior auditors.

                                   Very truly yours,

                                   /s/McLain, Moise & Associates, PC 

                                   McLain, Moise & Associates, PC

                                   /s/Gregory P. McLain

                                   Gregory P. McLain
                                   Managing Partner




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