Correspondence 0001104659-23-096026 from FIRST BANCSHARES INC /MS/ (FBMS) (CIK 0000947559)
FIRST BANCSHARES INC /MS/ (FBMS) (CIK 0000947559)
Date: Aug. 28, 2023 · CIK: 0000947559 · Accession: 0001104659-23-096026
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File numbers found in text: 333-274150
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CORRESP
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THE FIRST BANCSHARES, INC.
August 28, 2023
VIA EDGAR FILING and E-MAIL: adegbuyiai@sec.gov
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attn: Aisha Adegbuyi
Re: The First Bancshares, Inc.
Registration Statement on Form S-3
File No. 333-274150
Request for Acceleration of Effectiveness
Ladies and Gentlemen:
Pursuant to Rule 461 under
the Securities Act of 1933, as amended (the “Securities Act”), The First Bancshares, Inc. (the “Company”)
hereby requests the Securities and Exchange Commission (the “Commission”) to accelerate the effective date of the above-referenced
registration statement (the “Registration Statement”) and declare the Registration Statement effective under the Securities
Act at 4:00 p.m., Eastern Time, on Wednesday, August 30, 2023, 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. (Dee Dee) Lowery
Name:
Donna T. (Dee Dee) Lowery
Title:
Executive Vice President and
Chief Financial Officer