FIRST GUARANTY BANCSHARES, INC.
400 East Thomas Street
Hammond, Louisiana 70401
April 13, 2017
Via Edgar
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: First Guaranty Bancshares, Inc.
Registration Statement on Form S-4 (Registration Number 333-217074)
Request for Acceleration of Effectiveness
Ladies and Gentlemen:
First Guaranty Bancshares, Inc., a Louisiana corporation (the “Company”), hereby requests that the Company’s Registration Statement on Form S-4 be declared effective on April 17, 2017 at 11:30 a.m., or as soon thereafter as is practicable.
| Very Truly Yours, |
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| /s/ Eric J. Dosch |
| Eric J. Dosch |
| Chief Financial Officer and Treasurer |
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