`EXHIBIT 31

                                                   CERTIFICATIONS

I, David E. Johnson, 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: May 6, 2009

                                                                       /s/ David E. Johnson
                                                                      ------------------------------------
                                                                       David E. Johnson
                                                                       Chief Executive Officer`

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`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: May 6, 2009
                                                                       /s/ Dee Dee Lowery
                                                                      ------------------------------------
                                                                       Dee Dee Lowery
                                                                       Chief  Financial Officer`