# EDGAR Filing Document

**Accession Number:** 0001408534
**File Stem:** 0000000000-23-003212
**Filing Date:** 2023-3
**Character Count:** 3338
**Document Hash:** f2f13d98ab6f6ceeb152ed9bf449b26e
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-003212.hdr.sgml**: 20230525

**ACCESSION NUMBER**: 0000000000-23-003212

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230330

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** First Guaranty Bancshares, Inc.
- **CENTRAL INDEX KEY:** 0001408534
- **STANDARD INDUSTRIAL CLASSIFICATION:** SAVINGS INSTITUTION, FEDERALLY CHARTERED [6035]
- **IRS NUMBER:** 260513559
- **STATE OF INCORPORATION:** LA
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 400 EAST THOMAS STREET
- **CITY:** HAMMOND
- **STATE:** LA
- **ZIP:** 70401
- **BUSINESS PHONE:** 985-345-7685

**MAIL ADDRESS:**
- **STREET 1:** 400 EAST THOMAS STREET
- **CITY:** HAMMOND
- **STATE:** LA
- **ZIP:** 70401
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001387131-23-003896

## Text-Extract

```

United States securities and exchange commission logo

                          March 30, 2023

       Alton B. Lewis, Jr.
       President and Chief Executive Officer
       First Guaranty Bancshares, Inc.
       400 East Hammond Street
       Hammond, Louisiana 70401

                                                        Re: First Guaranty
Bancshares, Inc.
                                                            Registration
Statement on Form S-4
                                                            Filed March 23,
2023
                                                            File No. 333-270770

       Dear Alton B. Lewis, Jr.:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact
Madeleine Mateo at 202-551-3465 with any questions.

                          Sincerely,

                          Division of Corporation Finance

                          Office of Finance
       cc:                                              Mark A. Fullmer

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

March 30, 2023

Alton B. Lewis, Jr.
President and Chief Executive Officer
First Guaranty Bancshares, Inc.
400 East Hammond Street
Hammond, Louisiana 70401

Re: First Guaranty Bancshares, Inc.
Registration Statement on Form S-4
Filed March 23, 2023
File No. 333-270770

Dear Alton B. Lewis, Jr.:

This is to advise you that we have not reviewed and will not review your registration statement.

Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please contact Madeleine Mateo at 202-551-3465 with any questions.

Sincerely,

Division of Corporation Finance
Office of Finance

cc: Mark A. Fullmer