TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo March 21, 2024 Joseph R. Dively President and CEO First Mid Bancshares, Inc. 1421 Charleston Avenue Mattoon, Illinois 61938 Re: First Mid Bancshares, Inc. Registration Statement on Form S-3 Filed March 15, 2024 File No. 333-277973 Dear Joseph R. Dively: 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 Robert Arzonetti at 202-551-8819 with any questions. Sincerely, Division of Corporation Finance Office of Finance cc: Jason Zgliniec