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                               April 25, 2024

       Christopher Ferris
       President and CEO
       FB Bancorp, Inc.
       353 Carondelet Street
       New Orleans, Louisiana 70130

                                                        Re: FB Bancorp, Inc.
                                                            Amendment No. 1 to
Registration Statement on Form S-1
                                                            Filed April 15,
2024
                                                            File No. 333-277630

       Dear Christopher Ferris:

            We have reviewed your amended registration statement and have the
following
       comments.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe a comment applies to your
facts and circumstances
       or do not believe an amendment is appropriate, please tell us why in
your response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to this letter, we may have additional comments.
Unless we note otherwise,
       any references to prior comments are to comments in our March 29, 2024
letter.

       Amendment No. 1 to Registration Statement on Form S-1

       Cover Page

   1.                                                   We note your response
to prior comment 2. Please revise your disclosure on the cover
                                                        page, and as
appropriate throughout the registration statement, to state that the offering
is
                                                        not contingent on
receipt of certification to list on Nasdaq.
       How We Determined the Offering Range..., page 3

   2.                                                   We reissue in part,
prior comment 4. Please disclose that the appraiser made downward
                                                        adjustments for
financial condition, earnings quality, market area and liquidity.
 Christopher Ferris
FirstName   LastNameChristopher Ferris
FB Bancorp,   Inc.
Comapany
April       NameFB Bancorp, Inc.
       25, 2024
April 225, 2024 Page 2
Page
FirstName LastName
Financial Statements of Fidelity Bank
Goodwill, page F-31

3.       We note your response to prior comment 14, including the description
of your goodwill
         impairment analysis performed during the fiscal year ended December
31, 2023. Please
         refer to ASC 350-20-35-33 through 35-38 and tell us whether your two
reportable
         segments of Banking and Mortgage Banking represent your reporting
units for purposes
         of testing for goodwill impairment. If so, please tell us in further
detail how you
         determined the carrying value and fair value of your Mortgage Banking
reporting unit in
         your quantitative goodwill impairment test. Please refer to ASC
350-20-35-4 and 35-6 and
         provide a detailed response in support of your determination that no
goodwill impairment
         was deemed necessary during the fiscal year ended December 31, 2023 as
disclosed on
         page F-13.
Segment Information, page F-43

4.       We note your response to prior comment 15. Please revise your filing
to provide a
         reconciliation of the total reportable segments' amounts for 2023,
including Income tax
         expense (benefit), Total expenses, and Segment profit, to the
consolidated amounts in
         your consolidated statement of operations for the year ended December
31, 2023.
       Please contact Katharine Garrett at 202-551-2332 or John Spitz at
202-551-3484 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Robert Arzonetti at 202-551-8819 or Todd Schiffman at 202-551-3491 with
any other
questions.



                                                              Sincerely,

                                                              Division of
Corporation Finance
                                                              Office of Finance
cc:      Thomas P. Hutton