<?xml version="1.0"?>
<notificationOfRemoval>

    <schemaVersion>X0203</schemaVersion>

    <exchange>
        <cik>0000876661</cik>
        <entityName>NEW YORK STOCK EXCHANGE LLC</entityName>
    </exchange>

    <issuer>
        <cik>0000947559</cik>
        <entityName>FIRST BANCSHARES INC /MS/</entityName>
        <fileNumber>001-42107</fileNumber>
        <address>
            <street1>6480 U.S. Highway 98 West</street1>
            <city>Hattiesburg</city>
            <stateOrCountryCode>MS</stateOrCountryCode>
            <stateOrCountry>MISSISSIPPI</stateOrCountry>
            <zipCode>39402</zipCode>
        </address>
        <telephoneNumber></telephoneNumber>
    </issuer>

    <descriptionClassSecurity>Common Stock</descriptionClassSecurity>

    <ruleProvision>17 CFR 240.12d2-2(a)(3)</ruleProvision>

    <signatureData>
        <signatureName>Emily Fuhrman</signatureName>
        <signatureTitle>Senior Analyst, Regulation</signatureTitle>
        <signatureDate>2025-04-01</signatureDate>
    </signatureData>
</notificationOfRemoval>
