SEC Comment Letter 0000000000-24-000486 to First Guaranty Bancshares, Inc. (FGBI, FGBIP) (CIK 0001408534) (FGBI)
First Guaranty Bancshares, Inc. (FGBI, FGBIP) (CIK 0001408534)
Date: Jan. 16, 2024 · CIK: 0001408534 · Accession: 0000000000-24-000486
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File numbers found in text: 001-37621
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United States securities and exchange commission logo
January 16, 2024
Eric J. Dosch
Chief Financial Officer
First Guaranty Bancshares, Inc.
400 East Thomas Street
Hammond, LA 70401
Re:First Guaranty Bancshares, Inc.
Form 10-K for Fiscal Year Ended December 31, 2022
File No. 001-37621
Dear Eric J. Dosch:
We have completed our review of your filing. 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