COVER 9 filename9.txt WALLER LANSDEN DORTCH & DAVIS, PLLC 511 Union Street, Suite 2700 Post Office Box 198966 Nashville, Tennessee 37219-8966 (615) 244-6380 Facsimile: (615) 244-6804 March 14, 2005 VIA EDGAR Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Attention: Filing Desk Re: BancorpSouth, Inc. Commission file number: 1-12991 Annual Report on Form 10-K Ladies and Gentlemen: Attached for filing electronically on behalf of BancorpSouth, Inc., a Mississippi corporation (the "Registrant"), pursuant to Section 13 of the Securities Exchange Act of 1934, as amended, is a copy of the Registrant's Annual Report on Form 10-K for the year ended December 31, 2004. We have been advised that the financial statements included in this Annual Report on Form 10-K do not reflect a change from the preceding year in any accounting principles or practices, or in the method of applying any such principles or practices. Please contact the undersigned at (615) 244-6380 with any comments or questions you may have in this regard. Sincerely, /s/ E. Marlee Mitchell Attachment cc: The New York Stock Exchange, Inc. L. Nash Allen, Jr. Ralph W. Davis, Esq.