TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo November 30, 2021 William A. Ray President and Chief Executive Officer BancPlus Corporation 1068 Highland Colony Parkway Ridgeland, MS 39157 Re: BancPlus Corporation Registration Statement on Form S-4 Filed November 23, 2021 File No. 333-261311 Dear Mr. Ray: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Jessica Livingston at 202-551-3448 with any questions. Sincerely, Division of Corporation Finance Office of Finance cc: Michael Waters