SEC FILE NUMBER
000-22507

CUSIP NUMBER
318916103

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 12b-25

NOTIFICATION OF LATE FILING

(Check one):	xForm 10-K o Form 20-F o Form 11-K o Form 10-Q o Form 10-D o Form N-CEN o Form N-CSR
	For Period Ended:  December 31, 2021
	o	Transition Report on Form 10-K
	o	Transition Report on Form 20-F
	o	Transition Report on Form 11-K
	o	Transition Report on Form 10-Q

For the Transition Period Ended:  

Read Instruction (on back page) Before Preparing Form. Please Print or Type.
Nothing in this form shall be construed to imply that the Commission has verified any information contained herein.

If the notification relates to a portion of the filing checked above, identify the Item(s) to which the notification relates:

PART I – REGISTRANT INFORMATION

The First Bancshares, Inc.

Full Name of Registrant

Former Name if Applicable

6480 U.S. Hwy 98 West

Address of Principal Executive Office (Street and Number)

Hattiesburg, Mississippi 39402

City, State and Zip Code

PART II – RULES 12b-25(b) AND (c)

If the subject report could not be filed without unreasonable effort or expense and the registrant seeks relief pursuant to Rule 12b-25(b), the following should be completed. (Check box if appropriate)

	(a)	The reason described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense
x	(b)	The subject annual report, semi-annual report, transition report on Form 10-K, Form 20-F, Form 11-K, Form N-CEN or Form N-CSR, or portion thereof, will be filed on or before the fifteenth calendar day following the prescribed due date; or the subject quarterly report or transition report on Form 10-Q or subject distribution report on Form 10-D, or portion thereof, will be filed on or before the fifth calendar day following the prescribed due date; and
	(c)	The accountant’s statement or other exhibit required by Rule 12b-25(c) has been attached if applicable.

PART III – NARRATIVE

State below in reasonable detail why Forms 10-K, 20-F, 11-K, 10-Q, 10-D, N-CEN, N-CSR, or the transition report or portion thereof, could not be filed within the prescribed time period.

The First Bancshares, Inc. (the “Company”) became a large accelerated filer for the first time on December 31, 2021. As a result, the Company’s Annual Report on Form 10-K for the year ended December 31, 2021 (the “Form 10-K”) became due 15 days earlier than in years past. While the Company has dedicated significant resources to the completion of the preparation of its financial statements for the year ended December 31, 2021 and the Form 10-K, the Company requires additional time to finalize the Form 10-K and complete the preparation of, and the Company’s independent registered public accountants, BKD, LLP, will require additional time to complete their review of, the Company’s financial statements for the year ended December 31, 2021, primarily due to the accelerated filing deadline. As such, the Company is unable to file its Annual Report on Form 10-K within the prescribed time period without unreasonable effort and expense.  In accordance with Rule 12b-25 of the Securities Exchange Act of 1934, as amended, the Company expects to file its Form 10-K no later than the fifteenth calendar day following the prescribed due date.

The Company currently does not expect to report in its Form 10-K any material changes to its financial results from those previously reported in the press release for the Company’s financial results for the periods ended December 31, 2021.

The foregoing statement about the anticipated timing of the filing of the Form 10-K is a forward-looking statement within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended. These forward-looking statements are based upon information presently available to the Company and assumptions that it believes to be reasonable. Investors are cautioned not to place undue reliance upon forward looking statements in this notification of late filing. The Company undertakes no obligation to revise or update these forward-looking statements to reflect events or circumstances after the date of this filing, except as required by law.

PART IV – OTHER INFORMATION

(1) Name and telephone number of person to contact in regard to this notification.

Donna T. (Dee Dee) Lowery	601	268-8998
(Name)	(Area Code)	(Telephone Number)

(2) Have all other periodic reports required under Section 13 or 15(d) of the Securities Exchange Act of 1934 or Section 30 of the Investment Company Act of 1940 during the preceding 12 months or for such shorter period that the registrant was required to file such report(s) been filed? If answer is no, identify report(s).

Yes x No o

(3) Is it anticipated that any significant change in results of operations from the corresponding period for the last fiscal year will be reflected by the earnings statements to be included in the subject report or portion thereof?

Yes o No x

If so, attach an explanation of the anticipated change, both narratively and quantitatively, and, if appropriate, state the reasons why a reasonable estimate of the results cannot be made.

The First Bancshares, Inc.

(Name of Registrant as Specified in Charter)

has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized.

Date:	March 1, 2022	By:	/s/ Donna T. (Dee Dee) Lowery
		Name:	Donna T. (Dee Dee) Lowery
		Title:	Executive VP and Chief Financial Officer