THE FIRST BANCSHARES, INC.

September 26, 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. 333-227329), 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 4:30 p.m., Eastern Time, on Thursday, September 27, 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