September 20, 2018 Donna T. (Dee Dee) Lowery Chief Financial Officer The First Bancshares, Inc. 6480 U.S. Hwy. 98 West Hattiesburg, MS 39402 Re: The First Bancshares, Inc. Registration Statement on Form S-4 Filed September 13, 2018 File No. 333-227329 Dear Ms. Lowery: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact David Gessert at 202-551-2326 with any questions. Sincerely, Division of Corporation Finance Office of Financial Services