Correspondence 0001387131-23-005140 from First Guaranty Bancshares, Inc. (FGBI, FGBIP) (CIK 0001408534) (FGBI)

First Guaranty Bancshares, Inc. (FGBI, FGBIP) (CIK 0001408534)
Date: April 25, 2023 · CIK: 0001408534 · Accession: 0001387131-23-005140

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AI Filing Summary & Sentiment

File numbers found in text: 333-270770

Date

April 25, 2023

Author

/s/ Eric J. Dosch

Form

CORRESP

Company

First Guaranty Bancshares, Inc. (FGBI, FGBIP) (CIK 0001408534)

Letter

First Guaranty Bancshares, Inc.

400 East Thomas Street

Hammond, Louisiana 70401

April 25, 2023

VIA EDGAR

Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Re: First Guaranty Bancshares, Inc.

Registration Statement on Form S-4 (File No. 333-270770)

Request for Acceleration

Ladies and Gentlemen:

First Guaranty Bancshares, Inc., a Louisiana corporation (the “Registrant”), hereby requests, pursuant to Rule 461 under the Securities Act of 1933, as amended, the acceleration of the effective date of the above-referenced Registration Statement. The Registrant requests that the Registration Statement become effective at 4:00 p.m., Eastern time, on April 27, 2023, or as soon as practicable thereafter.

If you have any questions or comments concerning the foregoing, please call the undersigned at (985) 375-0343. Thank you for your assistance.

Very truly yours,
/s/ Eric J. Dosch

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CORRESP
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First Guaranty Bancshares, Inc.

400 East Thomas Street

Hammond, Louisiana 70401

April 25, 2023

VIA EDGAR

Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Re:  First Guaranty Bancshares, Inc.

    Registration Statement on Form S-4 (File No. 333-270770)

    Request for Acceleration

Ladies and Gentlemen:

First Guaranty Bancshares, Inc.,
a Louisiana corporation (the “Registrant”), hereby requests, pursuant to Rule 461 under the Securities Act of 1933,
as amended, the acceleration of the effective date of the above-referenced Registration Statement. The Registrant requests that the Registration
Statement become effective at 4:00 p.m., Eastern time, on April 27, 2023, or as soon as practicable thereafter.

If you have any questions or comments
concerning the foregoing, please call the undersigned at (985) 375-0343. Thank you for your assistance.

Very truly yours,

/s/ Eric J. Dosch

Eric J. Dosch

Chief Financial Officer

(Duly Authorized Representative)

SecProbe.io