0001104659-23-096026.txt : 20230928 0001104659-23-096026.hdr.sgml : 20230928 20230828163023 ACCESSION NUMBER: 0001104659-23-096026 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20230828 FILER: 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: CORRESP 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: 6480 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 CORRESP 1 filename1.htm

THE FIRST BANCSHARES, INC.

August 28, 2023

VIA EDGAR FILING and E-MAIL: adegbuyiai@sec.gov

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Attn: Aisha Adegbuyi

Re:

The First Bancshares, Inc.

Registration Statement on Form S-3

File No. 333-274150

Request for Acceleration of Effectiveness

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), The First Bancshares, Inc. (the “Company”) hereby requests the Securities and Exchange Commission (the “Commission”) to accelerate the effective date of the above-referenced registration statement (the “Registration Statement”) and declare the Registration Statement effective under the Securities Act at 4:00 p.m., Eastern Time, on Wednesday, August 30, 2023, or as soon thereafter as practicable. The Company also requests the Commission to specifically confirm such effective date and time to the Company in writing.


Sincerely, THE FIRST BANCSHARES, INC.

By:	/s/ Donna T. (Dee Dee) Lowery
	Name:	Donna T. (Dee Dee) Lowery
	Title:	Executive Vice President and Chief Financial Officer