0001144204-18-001655.txt : 20180209 0001144204-18-001655.hdr.sgml : 20180209 20180110140216 ACCESSION NUMBER: 0001144204-18-001655 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20180110 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: 6424 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.

January 10, 2018

Via EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Re:

The First Bancshares, Inc. (the “Company”) Registration Statement on Form S-4 (File No. 333-222067), as amended (the “Registration Statement”)—Acceleration Request

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), the Company hereby requests the Securities and Exchange Commission (the “Commission”) to accelerate the effective date of the above-referenced Registration Statement and declare the Registration Statement, as amended, effective under the Securities Act at 10:00 a.m., Eastern Time, on Thursday, January 11, 2018, 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
		Donna T. (Dee Dee) Lowery
		Executive Vice President and
		Chief Financial Officer