SEC Comment Letter 0000000000-24-003926 to FIRST BANCSHARES INC /MS/ (FBMS) (CIK 0000947559)
FIRST BANCSHARES INC /MS/ (FBMS) (CIK 0000947559)
Date: April 11, 2024 · CIK: 0000947559 · Accession: 0000000000-24-003926
AI Filing Summary & Sentiment
File numbers found in text: 000-22507
Letter
United States securities and exchange commission logo April 11, 2024 Donna T. Lowery Chief Financial Officer The First Bancshares, Inc. 6480 U.S. Highway 98 West Hattiesburg, MS 39402 Re:The First Bancshares, Inc. Form 10-K for the Fiscal Year Ended December 31, 2023 File No. 000-22507 Dear Donna T. Lowery: We have completed our review of your filings. 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. Sincerely, Division of Corporation Finance Office of Finance
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United States securities and exchange commission logo
April 11, 2024
Donna T. Lowery
Chief Financial Officer
The First Bancshares, Inc.
6480 U.S. Highway 98 West
Hattiesburg, MS 39402
Re:The First Bancshares, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2023
File No. 000-22507
Dear Donna T. Lowery:
We have completed our review of your filings. 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.
Sincerely,
Division of Corporation Finance
Office of Finance