SEC Comment Letter 0000000000-23-009418 to FIRST BANCSHARES INC /MS/ (FBMS) (CIK 0000947559)
FIRST BANCSHARES INC /MS/ (FBMS) (CIK 0000947559)
Date: Aug. 28, 2023 · CIK: 0000947559 · Accession: 0000000000-23-009418
AI Filing Summary & Sentiment
File numbers found in text: 333-274150
Letter
United States securities and exchange commission logo August 28, 2023 Donna Lowery Executive Vice President & Chief Financial Officer The First Bancshares, Inc. 6480 U.S. Highway 98 West, Hattiesburg, Mississippi 39402 Re:The First Bancshares, Inc. Registration Statement on Form S-3 Filed August 22, 2023 File No. 333-274150 Dear Donna 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 Aisha Adegbuyi at 202-551-8754 with any questions. Sincerely, Division of Corporation Finance Office of Finance cc: David S. Park
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United States securities and exchange commission logo
August 28, 2023
Donna Lowery
Executive Vice President & Chief Financial Officer
The First Bancshares, Inc.
6480 U.S. Highway 98 West,
Hattiesburg, Mississippi 39402
Re:The First Bancshares, Inc.
Registration Statement on Form S-3
Filed August 22, 2023
File No. 333-274150
Dear Donna 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 Aisha Adegbuyi at 202-551-8754 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance
cc: David S. Park