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                          January 14, 2021

       Lee Gibson
       Chief Executive Officer
       Southside Bancshares Inc.
       1201 S. Beckham Avenue
       Tyler, TX 75701

                                                        Re: Southside
Bancshares Inc.
                                                            Registration
Statement on Form S-4
                                                            Filed January 7,
2021
                                                            File No. 333-251944

       Dear Mr. Gibson:

              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 Tonya K.
Aldave at (202) 551-3601 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Finance
       cc:                                              David S. Park, Esq.