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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-051266.txt : 20060815
<SEC-HEADER>0000000000-05-051266.hdr.sgml : 20060815
<ACCEPTANCE-DATETIME>20051005121126
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-051266
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20051005

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BANCORPSOUTH INC
		CENTRAL INDEX KEY:			0000701853
		STANDARD INDUSTRIAL CLASSIFICATION:	STATE COMMERCIAL BANKS [6022]
		IRS NUMBER:				640659571
		STATE OF INCORPORATION:			MS
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		ONE MISSISSIPPI PL
		CITY:			TUPELO
		STATE:			MS
		ZIP:			38804
		BUSINESS PHONE:		6626802000

	MAIL ADDRESS:	
		STREET 1:		PO BOX 789
		CITY:			TUPELO
		STATE:			MS
		ZIP:			38802-0789

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BANCORP OF MISSISSIPPI INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 4561


September 23, 2005


L. Nash Allen, Jr.
Chief Financial Officer
BancorpSouth, Inc.
One Mississippi Plaza
201 South Spring Street
Tupelo MS, 38804

Re:	BancorpSouth, Inc.
Form 10-K
	Filed March 15, 2005
	File No. 001-12991

Dear Mr. Allen:

	We have completed our limited review of your Form 10-K and
related filings and have no further comments at this time.

								Sincerely,


Donald Walker, Senior Assistant Chief Accountant


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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