United States securities and exchange commission logo May 3, 2022 Stephen W. Whatley Chairman and Chief Executive Officer Southern States Bancshares, Inc. 615 Quintard Ave Anniston, AL 36201 Re: Southern States Bancshares, Inc. Registration Statement on Form S-4 Filed April 29, 2022 File No. 333-264562 Dear Mr. Whatley: 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 Jessica Livingston at 202-551-3448 with any questions. Sincerely, Division of Corporation Finance Office of Finance cc: Michael Waters