Exhibit 16.1
March 22, 2018
Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549
Ladies and Gentlemen:
We have read Item 4.01, Changes in Registrant’s Certifying Accountant, of Form 8-K dated March 22, 2018, of The First Bancshares, Inc., and are in agreement with the statements, as they relate to our firm, contained therein. We have no basis to agree or disagree with other statements of the registrant contained therein.
/s/ T. E. Lott & Company
Columbus, Mississippi