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

                                    FORM 8-K

                                 CURRENT REPORT
     Pursuant to Section 13 OR 15(d) of the Securities Exchange Act of 1934


Date of Report (Date of earliest event reported) May 25, 2006
                                                 -------------------------------

                           The First Bancshares, Inc.
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             (Exact name of registrant as specified in its charter)

          Mississippi                    33-94288                 64-0862173
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(State or other jurisdiction           (Commission            (I.R.S. Employer
      of incorporation)                File Number)          Identification No.)

         6480 U.S. Hwy 98 West, Hattiesburg, MS                    39402
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        (Address of principal executive offices)                 (Zip Code)

Registrant's telephone number, including area code (601) 268-8998
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                                       N/A
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         (Former name or former address, if changed since last report.)

Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions

|_| Written communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)

|_| Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)

|_| Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange
Act (17 CFR 240.14d-2(b))

|_| Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange
Act (17 CFR 240.13a-4(c))




Item 8.01       Other Events

     On May 24, 2006, The First Bancshares, Inc. issued a press release
announcing that its common stock has been approved for listing on the NASDAQ
Capital Market under the symbol "FBMS" effective at market opening on May 26,
2006.


Item 9.01       Exhibits

(c) Exhibits

99.1 Press Release dated May 24, 2006










                                   SIGNATURES

     Pursuant to the requirements of the Securities Exchange Act of 1934, the
Company has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.


                                          The First Bancshares, Inc.
                                          (Registrant)


Date: May 25, 2006

                                          /s/ David E. Johnson
                                          --------------------------------------
                                          Name:  David E. Johnson
                                          Title: Chairman of the Board and CEO