United States securities and exchange commission logo October 12, 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-3 Filed October 7, 2022 File No. 333-267772 Dear Stephen W. 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 David Gessert at 202-551-2326 with any questions. Sincerely, Division of Corporation Finance Office of Finance