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                            November 30, 2020

       E. Ricky Gibson
       Chairman of the Board of Directors
       The First Bancshares, Inc.
       6480 U.S. Hwy. 98 West, Suite A
       Hattiesburg, MS 39402

                                                        Re: The First
Bancshares, Inc.
                                                            Registration
Statement on Form S-4
                                                            Filed November 20,
2020
                                                            File No. 333-250311

       Dear Mr. Gibson :

              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 Julia
Griffith at 202-551-3267 with any questions.




                            Sincerely,


                            Division of Corporation Finance

                            Office of Finance