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                     January 16, 2024

       Eric J. Dosch
       Chief Financial Officer
       First Guaranty Bancshares, Inc.
       400 East Thomas Street
       Hammond, LA 70401

                                                        Re: First Guaranty 
Bancshares, Inc.
                                                            Form 10-K for 
Fiscal Year Ended December 31, 2022
                                                            File No. 001-37621

       Dear Eric J. Dosch:

              We have completed our review of your filing. 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.



                                                                                
                     Sincerely,

                                                                                
                     Division of Corporation Finance
                                                                                
                     Office of Finance