THE FIRST BANCSHARES, INC.
November 30, 2016
VIA EDGAR AND EMAIL
Dietrich A. King
Jessica Livingston
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-4561
Re: | The First Bancshares, Inc. (the “Company”) |
Registration Statement on Form S-4
File No. 333-214426
Dear Mr. King:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective on Friday, December 2, 2016, at 2:00 p.m., EDT, or as soon thereafter as practicable.
Sincerely,
The First Bancshares, Inc.
By:/s/ Donna T. (Dee Dee) Lowery
Name: Donna T. (Dee Dee) Lowery
Its: Chief Financial Officer