SEC Company Response from FIRST BANCSHARES — Feb 18, 2020

FIRST BANCSHARES INC /MS/ (FBMS) (CIK 0000947559)
Date: Feb. 18, 2020 · CIK: 0000947559 · Accession: 0001104659-20-022422

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File numbers found in text: 333-236314

Date

February 18, 2020

Author

The

Form

CORRESP

Company

FIRST BANCSHARES INC /MS/ (FBMS) (CIK 0000947559)

Letter

Re: The First Bancshares, Inc. (the “Company”) Registration Statement on Form S-4 (File No. 333-236314), as amended (the “Registration Statement”)—Acceleration Request

THE FIRST BANCSHARES, INC.

February 18, 2020

Via EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), the Company hereby requests the Securities and Exchange Commission (the “Commission”) to accelerate the effective date of the above-referenced Registration Statement and declare the Registration Statement, as amended, effective under the Securities Act at 4:00 p.m., Eastern Time, on Wednesday, February 19, 2020, or as soon thereafter as practicable. The Company also requests the Commission to specifically confirm such effective date and time to the Company in writing.

Sincerely,
The
First Bancshares, Inc.

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CORRESP
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THE
FIRST BANCSHARES, INC.

February 18, 2020

Via EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

 Re: The First Bancshares, Inc. (the “Company”) Registration Statement on Form S-4
(File No. 333-236314), as amended (the “Registration Statement”)—Acceleration Request

Ladies and Gentlemen:

Pursuant to Rule 461
under the Securities Act of 1933, as amended (the “Securities Act”), the Company hereby requests the Securities
and Exchange Commission (the “Commission”) to accelerate the effective date of the above-referenced Registration
Statement and declare the Registration Statement, as amended, effective under the Securities Act at 4:00 p.m., Eastern Time, on
Wednesday, February 19, 2020, or as soon thereafter as practicable. The Company also requests the Commission to specifically confirm
such effective date and time to the Company in writing.

    Sincerely,

    The
    First Bancshares, Inc.

    By:
    /s/ Donna T. (DeeDee)
    Lowery

    Donna T. (Dee Dee) Lowery

    Executive Vice President
    and Chief Financial Officer

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