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                            May 9, 2022

       Alton B. Lewis, Jr.
       President and Chief Executive Officer
       First Guaranty Bancshares, Inc.
       400 East Thomas Street
       Hammond, LA 70401

                                                        Re: First Guaranty
Bancshares, Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed May 2, 2022
                                                            File No. 333-264610

       Dear Mr. Lewis:

              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 Eric
Envall at (202) 551-3234 with any questions.




                            Sincerely,


                            Division of Corporation Finance

                            Office of Finance