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                             July 27, 2021

       Stephen Whatley
       Chief Executive Officer
       Southern States Bancshares, Inc.
       615 Quintard Ave.
       Anniston, AL 36201

                                                        Re: Southern States
Bancshares, Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed on July 15,
2021
                                                            File No. 333-257915

       Dear Mr. Whatley:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Registration Statement on Form S-1 filed on July 15, 2021

       Exclusive Forum, page 137

   1.                                                   We note your disclosure
that your exclusive forum provision would not apply to suits
                                                        brought to enforce any
liability or duty created by the Securities Act or the Exchange Act.
                                                        Please also ensure that
the exclusive forum provision in the governing documents states
                                                        this clearly, or tell
us how you will inform investors in future filings that the provision
                                                        does not apply to any
actions arising under the Securities Act or Exchange Act.
 Stephen Whatley
Southern States Bancshares, Inc.
July 27, 2021
Page 2

       You may contact Robert Klein at 202-551-3847 or Hugh West at
202-551-3872 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Susan Block at 202-551-3210 or Dietrich King at 202-551-8071 with any
other
questions.



FirstName LastNameStephen Whatley                        Sincerely,
Comapany NameSouthern States Bancshares, Inc.
                                                         Division of
Corporation Finance
July 27, 2021 Page 2                                     Office of Finance
FirstName LastName