6480 US Highway 98 West P.O. Box 15549 Hattiesburg, MS 39404
Phone: (601) 268-8998 Fax: (601) 296-1983
www.TheFirstBank.com |
February 16, 2017
VIA EDGAR AND E-MAIL
United States Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Attn.: Katelyn Donovan
Re: | The First Bancshares, Inc. | |
Registration Statement on Form S-1 | ||
File No. 333-215157 | ||
Request for Acceleration of Effectiveness |
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, The First Bancshares, Inc. (the “Company”) respectfully requests that the effective date for the above-referenced registration statement, No. 333-215157 (the “Registration Statement”), be accelerated so that the Registration Statement, as then amended, will become effective at 10:00 a.m., Eastern Time, on February 21, 2017, or as soon thereafter as is practicable.
Thank you for your assistance with these matters. The Company requests that it be notified of such effectiveness by a telephone call to Mr. Neal Wise, of Jones Walker L.L.P., legal counsel for the Company, at 601-949-4631.
Very truly yours, | ||
THE FIRST BANCSHARES, INC. | ||
By: | /s/ Donna T. (Dee Dee) Lowery | |
Donna T. (Dee Dee) Lowery | ||
Chief Financial Officer |