United States securities and exchange commission logo May 17, 2024 Michelle Hickox Chief Financial Officer, Secretary and Treasurer First Financial Bankshares, Inc. 400 Pine Street Abilene, TX 79601 Re: First Financial Bankshares, Inc. Form 10-K for Fiscal Year Ended December 31, 2023 File No. 000-07674 Dear Michelle Hickox: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Form 10-K for Fiscal Year Ended December 31, 2023 Composition of Loans Held-For-Investment, page 42 1. In your tabular disclosure on page 42, we note that the combination of owner and non- owner occupied commercial real estate ( CRE ) loans represented 26.1% of your total loans as of December 31, 2023. Please revise future filings to further disaggregate the composition of your CRE loan portfolio to disclose and quantify material geographic and industry concentrations (such as office, retail, hotel and multifamily), as well as current weighted average and/or a range of loan-to-value ratios and occupancy rates to enhance an investor s understanding of these loan categories. See Item 303 of Regulation S-K. Michelle Hickox First Financial Bankshares, Inc. May 17, 2024 Page 2 In closing, 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 Shannon Davis at 202-551-6687 or John Nolan at 202-551-3492 with any questions. FirstName LastNameMichelle Hickox Sincerely, Comapany NameFirst Financial Bankshares, Inc. Division of Corporation Finance May 17, 2024 Page 2 Office of Finance FirstName LastName