United States securities and exchange commission logo October 19, 2022 Donna Lowery Chief Financial Officer The First Bancshares, Inc. 6480 U.S. Hwy. 98 West Hattiesburg, Mississippi 39402 Re: The First Bancshares, Inc. Registration Statement on Form S-4 Filed October 11, 2022 File No. 333-267829 Dear Donna 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 Susan Block at 202-551-3210 with any questions. Sincerely, Division of Corporation Finance Office of Finance