SEC Comment Letter for FIRST BANCSHARES — Feb 11, 2020
FIRST BANCSHARES INC /MS/ (FBMS) (CIK 0000947559)
Date: Feb. 11, 2020 · CIK: 0000947559 · Accession: 0000000000-20-001295
AI Filing Summary & Sentiment
File numbers found in text: 333-236314
Letter
February 11, 2020 Donna T. Lowery Chief Financial Officer The First Bancshares, Inc. 6480 U.S. Hwy. 98 West Hattiesburg, MS 39402 Re:The First Bancshares, Inc. Registration Statement on Form S-4 Filed February 7, 2020 File No. 333-236314 Dear Ms. Lowery: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact David Gessert at 202-551-2326 with any questions. Sincerely, Division of Corporation Finance Office of Finance
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February 11, 2020
Donna T. Lowery
Chief Financial Officer
The First Bancshares, Inc.
6480 U.S. Hwy. 98 West
Hattiesburg, MS 39402
Re:The First Bancshares, Inc.
Registration Statement on Form S-4
Filed February 7, 2020
File No. 333-236314
Dear Ms. Lowery:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact David Gessert at 202-551-2326 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance