October 31, 2024

Nicole S. Stokes
Corporate EVP and Chief Financial Officer
Ameris Bancorp
3490 Piedmont Road N.E., Suite 1550
Atlanta, Georgia 30305

       Re: Ameris Bancorp
           Form 10-K for Fiscal Year Ended December 31, 2023
           File No. 001-13901
Dear Nicole S. Stokes:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comments.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Form 10-K for Fiscal Year Ended December 31, 2023
Item 7. Management's Discussion and Analysis of Financial Condition and Results
of
Operations
Loans, page 40

1.     We note from your tabular disclosure on page 41, that the combination of
two loan
       categories presented as construction and development, as well as
commercial and
       farmland real estate loans represent a significant portion of your total
loan portfolio as
       of December 31, 2023. We further note your disclosure on page F-17 that
commercial
       real estate (   CRE   ) loans may be larger in size and may involve a
greater degree of
       risk than one-to-four family residential mortgage loans and that
payments on such
       loans are often dependent on successful operation or management of the
properties.
       Please revise future filings to further disaggregate the composition of
your CRE loan
       portfolio to address geographic and other concentrations to the extent
material to an
       investor   s understanding of your CRE loan portfolio. In this regard,
provide
       quantitative and qualitative disclosure regarding current weighted
average and/or
       range of loan-to-value ratios and occupancy rates, if available, as well
as other factors
       to the extent material to an investor   s understanding of the risks
inherent in your CRE
 October 31, 2024
Page 2

       loan portfolio.

       We note the reference on page 7 to national and local economic
pressures, the rising
       interest rate environment and other factors impacting banks. We also
note the
       reference on page 48 to management and the ALCO Committee conducting
       evaluations    when economic or market concerns warrant such evaluation.
   Please
       revise future filings to clarify the specific risk management policies,
procedures or
       other actions undertaken by management in response to risks relating to
the
       commercial real estate market in the current environment.
        In closing, 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 Victor Cecco at 202-551-2064 or John Nolan at
202-551-3492 with
any questions.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Finance