EXHIBIT 31

CERTIFICATIONS



I, M. Ray (Hoppy) Cole, Jr., certify that:



| | 1. | I have reviewed this annual report on Form 10-K of The First Bancshares,
                                                          Inc.;
| | -- | ----------------------------------------------------------------------------------------------------------------------------------------



| | 2. | Based on my knowledge, this annual report does not contain any untrue
                                                          statement of a material fact or omit to state a material fact necessary
                                                          in order to make the statements made, in light of the circumstances
                                                          under which such statements were made, not misleading with respect to
                                                          the period covered by this report;
| | -- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



| | 3. | Based on my knowledge, the financial statements, and other financial
                                                          information included in this report, fairly present in all material
                                                          respects the financial condition, results of operations and cash flows
                                                          of the registrant as of, and for, the periods presented in this report;
| | -- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



| | 4. | The registrant’s other certifying officer and I are responsible
                                                          for establishing and maintaining disclosure controls and procedures
                                                          (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal
                                                          control over financial reporting (as defined in Exchange Act Rules 13a-15(f)
                                                          and 15d-15(f))for the registrant and have:
| | -- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



| | a. | Designed such disclosure controls and procedures, or caused
                                                              such disclosure controls and procedures to be designed under our
                                                              supervision, to ensure that material information relating to the
                                                              registrant, including its consolidated subsidiaries, is made known
                                                              to us by others within those entities, particularly during the period
                                                              in which this report is being prepared;
| | -- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



| | b. | Designed such internal control over financial reporting, or
                                                              caused such internal control over financial reporting to be designed
                                                              under our supervision, to provide reasonable assurance regarding
                                                              the reliability of financial reporting and the preparation of financial
                                                              statements for external purposes in accordance with generally accepted
                                                              accounting principles;
| | -- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



| | c. | Evaluated the
                                                                                effectiveness of the registrant’s disclosure
                                                                                controls and procedures and presented in 	this
                                                                                report our conclusions about the effectiveness
                                                                                of the disclosure controls and procedures as of
                                                                                the end of the period covered by this report based
                                                                                on such evaluation; and
| | -- | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



| | d. | Disclosed in this report any change in the registrant's internal
                                                              control over financial reporting that occurred during the registrant's
                                                              most recent fiscal quarter that has materially affected, or is reasonably
                                                              likely to materially affect, the registrant's internal control over
                                                              financial reporting; and
| | -- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



| | 5. | The registrant’s other certifying officer and I have disclosed,
                                                          based on our most recent evaluation of internal control over financial
                                                          reporting, to the registrant’s auditors and the audit committee
                                                          of the registrant’s board of directors (or persons performing
                                                          the equivalent functions):
| | -- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



| | a. | All significant deficiencies and material weaknesses in the
                                                              design or operation of internal control over financial reporting
                                                              which are reasonably likely to adversely affect the registrant’s
                                                              ability to record, process, summarize and report financial information;
                                                              and
| | -- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



| | b. | Any fraud, whether or not material, that involves management
                                                              or other employees who have a significant role in the registrant’s
                                                              internal control over financial reporting.
| | -- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



Date: March 21, 2013



| | /s/ M. Ray
    (Hoppy) Cole, Jr.
| | --------------------------------
| | M. Ray (Hoppy) Cole, Jr.        
| | Chief Executive Officer         
| |                                 









EXHIBIT
31



CERTIFICATIONS



I, Dee Dee Lowery, certify that:



| | 1. | I
                                                                                                                 have reviewed
                                                                                                                 this annual report
                                                                                                                 on Form 10-K
                                                                                                                 of The First
                                                                                                                 Bancshares, Inc.;
| | -- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



| | 2. | Based on my knowledge, this annual report does not contain any untrue
                                                          statement of a material fact or omit to state a material fact necessary
                                                          in order to make the statements made, in light of the circumstances
                                                          under which such statements were made, not misleading with respect to
                                                          the period covered by this report;
| | -- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



| | 3. | Based on my knowledge, the financial statements, and other financial
                                                          information included in this report, fairly present in all material
                                                          respects the financial condition, results of operations and cash flows
                                                          of the registrant as of, and for, the periods presented in this report;
| | -- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



| | 4. | The registrant’s other certifying officer and I are responsible
                                                          for establishing and maintaining disclosure controls and procedures
                                                          (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal
                                                          control over financial reporting (as defined in Exchange Act Rules 13a-15(f)
                                                          and 15d-15(f))for the registrant and have:
| | -- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



| | a. | Designed such disclosure controls and procedures, or caused
                                                              such disclosure controls and procedures to be designed under our
                                                              supervision, to ensure that material information relating to the
                                                              registrant, including its consolidated subsidiaries, is made known
                                                              to us by others within those entities, particularly during the period
                                                              in which this report is being prepared;
| | -- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



| | b. | Designed such internal control over financial reporting, or
                                                              caused such internal control over financial reporting to be designed
                                                              under our supervision, to provide reasonable assurance regarding
                                                              the reliability of financial reporting and the preparation of financial
                                                              statements for external purposes in accordance with generally accepted
                                                              accounting principles;
| | -- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



| | c. | Evaluated the effectiveness of the registrant’s disclosure
                                                              controls and procedures and presented in this report our conclusions
                                                              about the effectiveness of the disclosure controls and procedures
                                                              as of the end of the period covered by this report based on such
                                                              evaluation; and
| | -- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



| | d. | Disclosed in this report any change in the registrant's internal
                                                              control over financial reporting that occurred during the registrant's
                                                              most recent fiscal quarter that has materially affected, or is reasonably
                                                              likely to materially affect, the registrant's internal control over
                                                              financial reporting; and
| | -- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



| | 5. | The registrant’s other certifying officer and I have disclosed,
                                                          based on our most recent evaluation of internal control over financial
                                                          reporting, to the registrant’s auditors and the audit committee
                                                          of the registrant’s board of directors (or persons performing
                                                          the equivalent functions):
| | -- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



| | a. | All significant deficiencies and material weaknesses in the
                                                              design or operation of internal control over financial reporting
                                                              which are reasonably likely to adversely affect the registrant’s
                                                              ability to record, process, summarize and report financial information;
                                                              and
| | -- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



| | b. | Any fraud, whether or not material, that involves management
                                                              or other employees who have a significant role in the registrant’s
                                                              internal control over financial reporting.
| | -- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



Date: March 21, 2013



| | /s/ Dee
    Dee Lowery  
| | ------------------------
| | Dee Dee Lowery          
| | Chief  Financial Officer