SEC Company Response from FIRST BANCSHARES — Nov 1, 2022

FIRST BANCSHARES INC /MS/ (FBMS) (CIK 0000947559)
Date: Nov. 1, 2022 · CIK: 0000947559 · Accession: 0001104659-22-113562

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File numbers found in text: 333-267829

Date

November 1, 2022

Author

Form

CORRESP

Company

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

Letter

THE FIRST BANCSHARES, INC.

November 1, 2022

Via EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Attention: Susan Block

Re: The First Bancshares, Inc. (the “Company”) Registration Statement on Form S-4 (File No. 333-267829), 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 Thursday, November 3, 2022, 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
1
filename1.htm

THE
FIRST BANCSHARES, INC.

November 1, 2022

Via EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Attention: Susan Block

Re: The First Bancshares, Inc. (the “Company”) Registration Statement on Form S-4
(File No. 333-267829), 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 Thursday, November 3,
2022, 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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