AMERIS BANCORP

310 First Street, S.E.

Moultrie, Georgia 31768-4731

February 14, 2018

Via Edgar

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re: Ameris Bancorp’s Registration Statement on Form S-4 (File No. 333-222563)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Ameris Bancorp (the “Company”) hereby requests that the Securities and Exchange Commission accelerate the effective date of the Company’s Registration Statement on Form S-4 (File No. 333-222563), so that it will become effective at 5:00 p.m. on Friday, February 16, 2018, or as soon thereafter as practicable.

Yours very truly,
AMERIS BANCORP
By:	/s/ Nicole S. Stokes
	Nicole S. Stokes
	Executive Vice President and Chief Financial Officer