SEC Comment Letter 0000000000-23-003212 to First Guaranty Bancshares, Inc. (FGBI, FGBIP) (CIK 0001408534) (FGBI)
First Guaranty Bancshares, Inc. (FGBI, FGBIP) (CIK 0001408534)
Date: March 30, 2023 · CIK: 0001408534 · Accession: 0000000000-23-003212
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File numbers found in text: 333-270770
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United States securities and exchange commission logo
March 30, 2023
Alton B. Lewis, Jr.
President and Chief Executive Officer
First Guaranty Bancshares, Inc.
400 East Hammond Street
Hammond, Louisiana 70401
Re:First Guaranty Bancshares, Inc.
Registration Statement on Form S-4
Filed March 23, 2023
File No. 333-270770
Dear Alton B. Lewis, Jr.:
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 Madeleine Mateo at 202-551-3465 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance
cc: Mark A. Fullmer