First Guaranty Bancshares, Inc.
400 East Thomas Street
Hammond, Louisiana 70401
April 25, 2023
VIA EDGAR
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| Re: | First Guaranty Bancshares, Inc. | |
| Registration Statement on Form S-4 (File No. 333-270770) | ||
| Request for Acceleration |
Ladies and Gentlemen:
First Guaranty Bancshares, Inc., a Louisiana corporation (the “Registrant”), hereby requests, pursuant to Rule 461 under the Securities Act of 1933, as amended, the acceleration of the effective date of the above-referenced Registration Statement. The Registrant requests that the Registration Statement become effective at 4:00 p.m., Eastern time, on April 27, 2023, or as soon as practicable thereafter.
If you have any questions or comments concerning the foregoing, please call the undersigned at (985) 375-0343. Thank you for your assistance.
Very truly yours,
/s/ Eric J. Dosch
Eric J. Dosch
Chief Financial Officer
(Duly Authorized Representative)