**CERTIFICATION      OF DISCLOSURE**

**FOR      THE CHIEF FINANCIAL OFFICER**

| 1.   | I                have reviewed this quarterly report being filed on Form 10-Q of First                Guaranty Bancshares, Inc.; |
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| 2.   | Based                on my knowledge, this report does not contain any untrue statement                of a                material fact or omit to state a material fact necessary 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 the                report; |
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| 3.   | Based                on my knowledge, the consolidated financial statements, and other                financial information included in the report, fairly present in all                material respects the financial condition, results of operations                and cash                flows of the Company as of, and for, the periods presented in the                report; |
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| 4.   | The                Company’s other certifying officer(s) 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)) for the Company                and                have: |
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| 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 Company, 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; |
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| b.   | Evaluated                the effectiveness of the Company’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 |
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| c.   | Disclosed                in this report any change in the Company’s internal control over financial                reporting that occurred during the Company’s most recent fiscal quarter                (the Company’s fourth fiscal quarter in the case of an annual report) that                has materially affected, or is reasonably likely to materially affect,                the                Company’s internal control over financial reporting;                and |
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| 5.   | The                Company’s other certifying officer(s) and I have disclosed, based on our                most recent evaluation of internal control over financial reporting,                to                the Company’s auditors and the audit committee of the Company’s Board of                Directors (or persons performing the equivalent                functions): |
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| 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 |
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| b.   | Any                fraud, whether or not material, that involves management or other                employees who have a significant role in the Company’s internal control                over financial reporting. |
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