Exhibit 32.2

CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER PURSUANT TO 18USC SECTION 1350 AS
  ADOPTED PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the accompanying Quarterly Report on Form 10-Q of First
Bancshares, Inc. (the "Company") for the quarterly period ended December 31,
2008 (the "Report"), I, Ronald J. Walters, Chief Financial Officer of the
Company, hereby certify, pursuant to 18 USC Section 1350, as adopted pursuant
to section 906 of the Sarbanes-Oxley Act of 2002, that:

     (1)  The Report fully complies with the requirements of Section 13(a) or
          15(d) of the Securities Exchange Act of 1934, as amended; and

     (2)  The information contained in the Report fairly presents, in all
          material respects, the financial condition and result of operations
          of the Company.


February 17, 2009                  by:  /s/ Ronald J. Walters
                                        ---------------------------
                                        Name:  Ronald J. Walters
                                        Chief Financial Officer