-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, RRddzYztKx6qwXavcBA/buCsc40VssONT0O25++K/x8jYs6ue7GP31aRqzi1fBek Gxd0fE4otIqeNvy/xjcf/w== 0000000000-06-010058.txt : 20061013 0000000000-06-010058.hdr.sgml : 20061013 20060228104239 ACCESSION NUMBER: 0000000000-06-010058 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060228 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: FIRST BANCSHARES INC /MS/ CENTRAL INDEX KEY: 0000947559 STANDARD INDUSTRIAL CLASSIFICATION: NATIONAL COMMERCIAL BANKS [6021] IRS NUMBER: 640862173 STATE OF INCORPORATION: MS FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 6480 US HIGHWAY 98 WEST STREET 2: SUITE A CITY: HATTIESBURG STATE: MS ZIP: 39402 BUSINESS PHONE: 6012688998 MAIL ADDRESS: STREET 1: 6424 US HIGHWAY 98 WEST STREET 2: SUITE A CITY: HATTIESBURG STATE: MS ZIP: 39402 FORMER COMPANY: FORMER CONFORMED NAME: COMMUNITY CAPITAL CORP /MS/ DATE OF NAME CHANGE: 19950705 PUBLIC REFERENCE ACCESSION NUMBER: 0001030798-05-000035 LETTER 1 filename1.txt February 28, 2006 Mail Stop 4561 By U.S. Mail and facsimile to (601) 268-8904 Donna T. Rutland Senior VP and Chief Financial Officer The First Bancshares, Inc. 6480 U.S. Hwy. 98 West Hattiesburg, MS 39402 Re: The First Bancshares, Inc. Form 10-KSB for Fiscal Year Ended December 31, 2004 Forms 10-QSB for Fiscal Quarters Ended March 31, 2005, June 30, 2005 and September 30, 2005 File No. 33-94288 Dear Ms. Rutland: We have completed our review of your Form 10-KSB and related filings and have no further comments at this time. Sincerely, John P. Nolan Accounting Branch Chief -----END PRIVACY-ENHANCED MESSAGE-----