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<P align="center" style="font-size: 10pt"><B>As filed with the
Securities And Exchange Commission on May&nbsp;13, 2004</B>



<P align="right" style="font-size: 10pt"><B>Registration No.&nbsp;333-______</B>



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<P align="center" style="font-size: 14pt"><B>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION</B>

<DIV align="center" style="font-size: 12pt"><B>WASHINGTON, DC 20549</B>
</DIV>


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<P align="center" style="font-size: 18pt"><B>FORM S-8</B>


<P align="center" style="font-size: 10pt"><B>REGISTRATION STATEMENT UNDER THE<BR>
SECURITIES ACT OF 1933</B>



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<P align="center" style="font-size: 24pt"><B>BANCORPSOUTH, INC.</B>


<DIV align="center" style="font-size: 10pt">(Exact name of registrant as specified in its charter)</DIV>


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    <TD align="center" valign="top"><B>Mississippi</B><BR>
(State or other jurisdiction of<BR>
incorporation or organization)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>64-0659571</B><BR>
(I.R.S. Employer<BR>
Identification No.)</TD>
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<P align="center" style="font-size: 10pt"><B>One Mississippi Plaza<BR>
201 South Spring Street<BR>
Tupelo, MS 38804</B><BR>
(Address of Principal Executive Offices) (Zip Code)



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<P align="center" style="font-size: 10pt"><B>BancorpSouth, Inc. Director Stock Plan, As Amended and Restated</B><BR>
(Full title of the plan)



<P align="center" style="font-size: 10pt"><HR align="center" size="1" noshade width="25%">



<P align="center" style="font-size: 10pt"><B>Aubrey B. Patterson<BR>
Chairman and Chief Executive Officer<BR>
BancorpSouth, Inc.<BR>
One Mississippi Plaza<BR>
201 South Spring Street<BR>
Tupelo, MS 38804</B><BR>
(Name and address of agent for service)



<P align="center" style="font-size: 10pt"><B>(662)&nbsp;680-2000</B><BR>
(Telephone number, including area code, of agent for service)



<P align="center" style="font-size: 10pt">With copies to:<BR>
<B>Ralph W. Davis, Esq.<BR>
Waller Lansden Dortch &#038; Davis, PLLC<BR>
511 Union Street, Suite&nbsp;2700<BR>
Nashville, Tennessee 37219-1760<BR>
(615)&nbsp;244-6380</B>



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<P align="center" style="font-size: 10pt"><B>CALCULATION OF REGISTRATION FEE</B>


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    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Proposed</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Proposed</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Amount of</B></TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left"><B>Title Of Each Class Of Securities</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Amount To Be</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Maximum Offering Price</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Maximum Aggregate</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Registration</B></TD>
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    <TD align="left"><B>To Be Registered</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Registered (1)</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Per Share (2)</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Offering Price (2)</B><HR size="1" noshade></TD>
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    <TD><DIV style="margin-left:10px; text-indent:-10px">Common Stock of
BancorpSouth, Inc.,
par value $2.50 per
share (3)</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">400,000</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">19.795</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">7,918,000</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">1,003.21</TD>
    <TD>&nbsp;</TD>
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    <TD width="4%" nowrap align="right">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>This Registration Statement relates to the registration of additional
securities under the BancorpSouth, Inc. Director Stock Plan, as amended
and restated. Under the original registration statement (Registration No.
333-84389) relating to the plan, the Registrant registered 100,000 shares
of common stock, for which the registration fee was previously paid in
full.</TD>
</TR>

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    <TD colspan="5">&nbsp;</TD>
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    <TD width="4%" nowrap align="right">(2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Estimated pursuant to Rule 457(c) and Rule 457(h) under the Securities
Act of 1993, as amended, solely for purposes of calculating the amount of
the registration fee, based upon the average of the high and low prices
per share of common stock on May&nbsp;10, 2004, as reported on the New York
Stock Exchange.</TD>
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    <TD colspan="5">&nbsp;</TD>
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    <TD width="4%" nowrap align="right">(3)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Includes associated preferred stock purchase rights which, prior to the
occurrence of certain events, will not be exercisable or evidenced
separately from the common stock.</TD>
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<P align="left" style="font-size: 10pt">REOFFER PROSPECTUS



<P align="center" style="font-size: 10pt"><B>500,000 Shares</B>



<P align="center" style="font-size: 10pt"><IMG src="g88942g8894201.gif" alt="(BancorpSouth Logo)">



<P align="center" style="font-size: 10pt"><B>Common Stock</B>



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<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This prospectus has been prepared for use by non-employee directors of
BancorpSouth, Inc. in connection with the resale of up to an aggregate of
500,000 shares of our common stock, which have been or may be issued under the
BancorpSouth, Inc. Director Stock Plan, as amended and restated. This plan was
amended as of April&nbsp;28, 2004.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This prospectus may only be used if a supplement is attached which
contains the names of the selling shareholders and the amount of shares of our
common stock to be reoffered by them.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We will not receive any of the proceeds from the sale of the shares by the
selling shareholders. We will bear all expenses incurred in connection with the
registration of the shares being offered by the selling shareholders, except
that the selling shareholders shall be responsible for all underwriting
discounts and selling commissions, fees and expenses of counsel and other
advisors to the selling shareholders, transfer taxes and related charges in
connection with the offer and sale of these shares.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our common stock is listed on the New York Stock Exchange under the symbol
&#147;BXS.&#148;


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<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Neither the Securities and Exchange Commission nor any state securities
commissioner has approved or disapproved of the shares of our common stock to
be issued under this prospectus or determined if this prospectus is truthful or
complete. Any representation to the contrary is a criminal offense.</B>


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<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Shares of our common stock are not savings or deposit accounts and are not
insured by the Federal Deposit Insurance Corporation or any other governmental
agency.</B>


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<P align="center" style="font-size: 10pt">The date of this prospectus
is May&nbsp;13, 2004.



<P align="center" style="font-size: 10pt">&nbsp;
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<P align="center" style="font-size: 10pt"><B>TABLE OF CONTENTS</B>


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    <TD><DIV style="margin-left:10px; text-indent:-10px"><A href="#101">The Company</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">3</TD>
    <TD>&nbsp;</TD>
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    <TD><DIV style="margin-left:10px; text-indent:-10px"><A href="#102">Use of Proceeds</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">3</TD>
    <TD>&nbsp;</TD>
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    <TD><DIV style="margin-left:10px; text-indent:-10px"><A href="#103">Selling Shareholders</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">3</TD>
    <TD>&nbsp;</TD>
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<TR valign="bottom">
    <TD><DIV style="margin-left:10px; text-indent:-10px"><A href="#104">Plan of Distribution</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">3</TD>
    <TD>&nbsp;</TD>
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    <TD><DIV style="margin-left:10px; text-indent:-10px"><A href="#105">Available Information</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">4</TD>
    <TD>&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD><DIV style="margin-left:10px; text-indent:-10px"><A href="#106">Incorporation of Certain Information by Reference</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">4</TD>
    <TD>&nbsp;</TD>
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    <TD><DIV style="margin-left:10px; text-indent:-10px"><A href="#107">Legal Matters</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">5</TD>
    <TD>&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD><DIV style="margin-left:10px; text-indent:-10px"><A href="#108">Experts</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">5</TD>
    <TD>&nbsp;</TD>
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<P align="center" style="font-size: 10pt">2
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<P align="center" style="font-size: 10pt"><B>THE COMPANY</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;BancorpSouth, Inc. is a Mississippi corporation and a bank holding company
with commercial banking and financial services operations in Alabama, Arkansas,
Louisiana, Mississippi, Tennessee and Texas. Our principal subsidiary is
BancorpSouth Bank. We conduct a general commercial banking and trust business
through BancorpSouth Bank, which has its principal office in Tupelo, Lee
County, Mississippi, and operates offices in Alabama, Arkansas, Louisiana,
Mississippi, Tennessee and Texas. BancorpSouth Bank has grown through the
acquisition of other banks, the purchase of assets from federal regulators and
through the opening of new branches and offices.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our lending activities include both commercial and consumer loans. Loan
originations are derived from a number of sources including real estate broker
referrals, mortgage loan companies, direct solicitation by its loan officers,
existing savers and borrowers, builders, attorneys, walk-in customers and, in
some instances, other lenders. We have established disciplined and systematic
procedures for approving and monitoring loans that vary depending on the size
and nature of the loan.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We offer a variety of services through the trust department of
BancorpSouth Bank, including personal trust and estate services, certain
employee benefit accounts and plans, including individual retirement accounts,
and limited corporate trust functions.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We provide, through our subsidiaries, a range of financial services to
individuals and small-to-medium size businesses. BancorpSouth Bank operates
investment services, consumer finance, credit life insurance and insurance
agency subsidiaries which engage in investment brokerage services, consumer
lending, credit life insurance sales and sales of other insurance products.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our principal office is located at One Mississippi Plaza, 201 South Spring
Street, Tupelo, Mississippi 38804 and our telephone number is (662)&nbsp;680-2000.

<DIV align="left">
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</DIV>

<P align="center" style="font-size: 10pt"><B>USE OF PROCEEDS</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We will not receive any proceeds from the sale of shares of our common
stock by the selling shareholders.

<DIV align="left">
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<P align="center" style="font-size: 10pt"><B>SELLING SHAREHOLDERS</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The initial 100,000 shares of our common stock reserved for issuance under
the Director Stock Plan have been or will be issued pursuant to a claim of
exemption from registration and such shares are or when issued will be
&#147;restricted securities&#148; for purposes of the Securities Act of 1933, as amended.
The issuance of an additional 400,000 shares of our common stock under the
Director Stock Plan has been registered under the Securities Act of 1933 by a
registration statement on Form S-8. This prospectus is to be used in connection
with any resales of our common stock acquired under the Director Stock Plan by
persons who may be considered our &#147;affiliates&#148; within the meaning of the
Securities Act of 1933.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;At the date of this prospectus, we do not know the names of persons who
intend to resell shares of our common stock under this plan. The selling
shareholders will be non-employee directors who have been, or may be, granted
shares of our common stock under this plan during the period in which they
serve as directors. Each of these persons may be considered our &#147;affiliate&#148;
within the meaning of the Securities Act of 1933. We will supplement this
prospectus with the names of the selling shareholders and the number of shares
of our common stock to be reoffered by them as that information becomes known.

<DIV align="left">
<A name="104"></A>
</DIV>

<P align="center" style="font-size: 10pt"><B>PLAN OF DISTRIBUTION</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The shares may be offered by the selling shareholders from time to time in
transactions through the New York Stock Exchange, in the over-the-counter
market, in negotiated transactions, through the writing of options on the
shares or a combination of these methods of sale, at prices related to
prevailing market prices or at negotiated prices. The selling shareholders may
effect these transactions by selling the shares to or through broker-dealers
and these broker-dealers may receive compensation in the form of discounts,
concessions or commissions from the


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<P align="left" style="font-size: 10pt">selling shareholders and/or the purchaser of the shares for which such
broker-dealers may act as agent or to whom they sell as principal, or both.
This compensation as to a particular broker-dealer might be in excess of
customary commissions.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;There is no assurance that any of the selling shareholders will sell any
or all of the shares of our common stock offered under this prospectus.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We have agreed to pay all expenses incurred in connection with the
registration of the shares of our common stock offered under this prospectus,
except that the selling shareholders shall be responsible for all underwriting
discounts and selling commissions, fees and expenses of counsel and other
advisors to the selling shareholders, transfer taxes and related charges in
connection with the offer and sale of these shares.

<DIV align="left">
<A name="105"></A>
</DIV>

<P align="center" style="font-size: 10pt"><B>AVAILABLE INFORMATION</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We have filed with the Securities and Exchange Commission under the
Securities Act of 1933 a registration statement on Form S-8 that registers the
distribution of the shares of our common stock to be issued to the selling
shareholders under the Director Stock Plan. The registration statement,
including the attached exhibits and schedules, contains additional relevant
information about us, the Director Stock Plan and our common stock. The rules
and regulations of the Securities and Exchange Commission allow us to omit
certain information included in the registration statement from this
prospectus.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In addition, we file reports, proxy statements and other information with
the Securities and Exchange Commission under the Securities Exchange Act of
1934, as amended. You may read and copy this information at the following
locations of the Securities and Exchange Commission:

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    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Public Reference Room
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">New York Regional Office
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Chicago Regional Office</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">450 Fifth Street, N.W.
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Woolworth Center
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Citicorp Center</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Washington, D.C. 20549
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">233 Broadway
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">500 West Madison Street</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">New York, New York 10279
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Suite&nbsp;1400</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Chicago, Illinois 60661-2511</TD>
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<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;You may also obtain copies of this information by mail from the Public
Reference Section of the Securities and Exchange Commission, 450 Fifth Street,
N.W., Room&nbsp;1024, Washington, D.C. 20549, at prescribed rates. You may obtain
information on the operation of the Public Reference Room by calling the
Securities and Exchange Commission at 1-800-SEC-0330.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Securities and Exchange Commission also maintains an Internet web site
that contains reports, proxy statements and other information about issuers,
like us, which file electronically with the Securities and Exchange Commission.
The address of that site is http://www.sec.gov.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;You can also inspect reports, proxy statements and other information about
us at the offices of the New York Stock Exchange, 20 Broad Street, New York,
New York 10005.

<DIV align="left">
<A name="106"></A>
</DIV>

<P align="center" style="font-size: 10pt"><B>INCORPORATION OF CERTAIN INFORMATION BY REFERENCE</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Securities and Exchange Commission allows us to &#147;incorporate by
reference&#148; information into this prospectus from documents that we have
previously filed with the Securities and Exchange Commission. This means that
we can disclose important information to you by referring you to another
document filed separately with the Securities and Exchange Commission. These
documents contain important information about us and our financial condition.
The information incorporated by reference is considered to be a part of this
prospectus, except for any information that is superseded by other information
that is set forth directly in this document.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This prospectus incorporates by reference the following documents with
respect to us (file number: 1-12991):


<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">&#149;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Our annual report on Form 10-K for the year ended December
31, 2003;</TD>
</TR>

</TABLE>
<P align="center" style="font-size: 10pt">4
</DIV>

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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">


<P><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">&#149;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Our quarterly report on Form 10-Q for the three months ended
March 31, 2004;</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">&#149;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The description of our common stock contained in our
registration statement on Form 8-A dated May&nbsp;14, 1997; and</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">&#149;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The description of our common stock purchase rights contained
in our registration statements on Form 8-A dated May&nbsp;14, 1997 and
March&nbsp;28, 2001.</TD>
</TR>

</TABLE>

<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We incorporate by reference additional documents that we will file with
the Securities and Exchange Commission pursuant to Section&nbsp;13(a), 13(c), 14 or
15(d) of the Securities Exchange Act of 1934, as amended, between the date of
this prospectus and the termination date of the Director Stock Plan. These
documents include periodic reports, such as annual reports on Form 10-K,
quarterly reports on Form 10-Q and current reports on Form 8-K, as well as
proxy statements.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;You can obtain copies of the documents incorporated by reference in this
prospectus with respect to us without charge, excluding any exhibits to those
documents unless the exhibit is specifically incorporated by reference as an
exhibit in this prospectus, by requesting them in writing or by telephone from
us at the following:


<P align="left" style="font-size: 10pt; margin-left: 40%">BancorpSouth, Inc.<BR>
One Mississippi Plaza<BR>
201 South Spring Street<BR>
Tupelo, Mississippi 38804<BR>
(662)&nbsp;680-2000<BR>
Attention: Corporate Secretary


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;You can also obtain copies of these documents free of charge though our
web site (http://www.bancorpsouthonline.com), from the Securities and Exchange
Commission through its web site or at the address described in the section
captioned &#147;AVAILABLE INFORMATION&#148; above.

<DIV align="left">
<A name="107"></A>
</DIV>

<P align="center" style="font-size: 10pt"><B>LEGAL MATTERS</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The validity of shares of our common stock offered under this prospectus
will be passed upon on our behalf by Riley, Ford, Caldwell &#038; Cork, P.A.,
Tupelo, Mississippi.

<DIV align="left">
<A name="108"></A>
</DIV>

<P align="center" style="font-size: 10pt"><B>EXPERTS</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The consolidated financial statements of BancorpSouth, Inc. and
subsidiaries as of December&nbsp;31, 2003 and 2002 and for each of the years in the
three-year period ended December&nbsp;31, 2003, have been incorporated by reference
herein and in the registration statement in reliance upon the report of KPMG
LLP, independent accountants, incorporated by reference herein, and upon the
authority of said firm as experts in accounting and auditing.


<P align="center" style="font-size: 10pt"><HR align="center" size="1" noshade width="25%">



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>You should rely only on the information contained in or incorporated by
reference in this prospectus. We have not authorized anyone to provide you with
information that is different from the information in this document. This
prospectus is dated May&nbsp;13, 2004. You should not assume that the information
contained in this document is accurate as of any date other than that date.
Neither the delivery of this prospectus nor the issuance of our common stock
under the Director Stock Plan shall create any implication to the contrary.</B>


<P align="center" style="font-size: 10pt">5
</DIV>

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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
'
<DIV style="font-family: 'Times New Roman',Times,serif">

<P align="center" style="font-size: 10pt"><B>EXPLANATORY NOTE</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The purpose of this registration statement on Form S-8 is to register the
issuance and resale of 400,000 shares of our common stock under the
BancorpSouth, Inc. Director Stock Plan, as amended and restated. A total of
500,000 shares of our common stock, net of shares previously issued, will be
available for issuance under the BancorpSouth, Inc. Director Stock Plan, as
amended and restated, upon the effectiveness of this registration statement. A
registration statement on Form S-8 (Registration No.&nbsp;333-84389), dated August
3, 1999, registered for resale the initial 100,000 shares of our common stock
issued or to be issued under the BancorpSouth, Inc. Director Stock Plan, as
amended and restated.


<P align="center" style="font-size: 10pt"><B>PART I</B>



<P align="center" style="font-size: 10pt"><B>INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The documents containing the information specified in Part&nbsp;I of Form S-8
(plan information and registrant information) will be sent or given to
participants of the BancorpSouth, Inc. Director Stock Plan, as amended and
restated, as specified by Rule&nbsp;428(b)(1) under the Securities Act of 1933, as
amended. Such documents need not be filed with the Securities and Exchange
Commission either as part of this Registration Statement or as prospectuses or
prospectus supplements pursuant to Rule&nbsp;424 under the Securities Act. These
documents and the documents incorporated by reference in this Registration
Statement pursuant to Item&nbsp;3 of Part&nbsp;II of this Registration Statement, taken
together, constitute a prospectus that meets the requirements of Section 10(a)
of the Securities Act.


<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<P align="center" style="font-size: 10pt"><B>PART II</B>



<P align="center" style="font-size: 10pt"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to General Instruction E to Form S-8, the Registrant hereby
incorporates by reference in this Registration Statement, except as noted, the
contents of the Registrant&#146;s earlier registration statement on Form S-8
(Registration No.&nbsp;333-84389) filed on August&nbsp;3, 1999.


<P align="left" style="font-size: 10pt"><B>Item&nbsp;3. &nbsp;&nbsp; Incorporation of Documents by Reference.</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following documents which have been filed with the Securities and
Exchange Commission by the Registrant (File No.&nbsp;1-12991) are hereby
incorporated by reference in this Registration Statement:


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The Registrant&#146;s Annual Report on Form 10-K for the year ended
December&nbsp;31, 2003;
<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The Registrant&#146;s Quarterly Report on Form 10-Q for the three
months ended
March&nbsp;31, 2004;


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The description of the Registrant&#146;s common stock contained in the
registration statement on Form 8-A, dated May&nbsp;14, 1997; and


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The description of the Registrant&#146;s common stock purchase rights
contained in the registration statements on Form 8-A dated May&nbsp;14, 1997 and
March&nbsp;28, 2001.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All documents filed by the Registrant pursuant to Sections&nbsp;13(a), 13(c),
14 and 15(d) of the Securities Exchange Act of 1934, as amended, after the date
hereof, and prior to the filing of a post-effective amendment which indicates
that the securities offered hereby have been sold or which deregisters the
securities offered hereby then remaining unsold, shall also be deemed to be
incorporated by reference into this Registration Statement and to be a part
hereof commencing on the respective dates on which such documents are filed.
Any statement contained in a document incorporated or deemed to be incorporated
by reference herein and to be a part hereof shall be deemed to be modified or
superseded for purposes of this Registration Statement to the extent that a
statement contained herein or in any other subsequently filed document which
also is or is deemed to be incorporated by reference herein modifies or
supersedes such statement. Any statement so modified or superseded shall not be
deemed, except as so modified or superseded, to constitute a part of this
Registration Statement.


<P align="left" style="font-size: 10pt"><B>Item&nbsp;7. &nbsp;&nbsp; Exemption From Registration Claimed.</B>


<P align="left" style="font-size: 10pt">The initial 100,000 shares of common stock reserved for issuance under the
BancorpSouth, Inc. Director Stock Plan, as amended and restated (the &#147;Plan&#148;),
have been or will be issued pursuant to a claim of exemption from registration,
as described in Part&nbsp;II, Item&nbsp;7 of the Registrant&#146;s earlier registration
statement on Form S-8 (Registration No.&nbsp;333-84389) filed on August&nbsp;3, 1999. The
issuance of an additional 400,000 shares of common stock under the Plan are
registered under the Securities Act of 1933, as amended, by this Registration
Statement.



<P align="left" style="font-size: 10pt"><B>Item&nbsp;8. &nbsp;&nbsp; Exhibits.</B>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="85%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="6%">&nbsp;</TD>
    <TD width="85%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left" colspan="3"><B>Number</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Description</B><HR size="1" noshade></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">(a)
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Specimen Common Stock Certificate. (1)</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">(b)
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Rights Agreements, dated as of April&nbsp;24, 1991, including as
Exhibit&nbsp;A the forms of Rights of Certificate and Election to Purchase
and as Exhibit&nbsp;B the summary of Rights to Purchase Common Shares. (2)</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">(c)
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">First Amendment to Rights Agreement, dated as of March&nbsp;28, 2001. (3)</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">5
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Opinion of Riley, Ford, Caldwell &#038; Cork, P.A.</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">(a)
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of KPMG LLP.</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">(b)
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Riley, Ford, Caldwell &#038; Cork, P.A. (included in opinion filed as Exhibit&nbsp;5)</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">24
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Power of Attorney. (included on page II-2 hereof)</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">99
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">BancorpSouth, Inc. Director Stock Plan, as amended and restated.</TD>
</TR>

<!-- End Table Body -->
</TABLE>
</DIV>




<P>
<HR size="1" width="18%" align="left" noshade>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top">
    <TD width="1%" nowrap align="right">(1)</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="96%">Filed as an exhibit to the Company&#146;s Annual Report on Form 10-K for the
year ended December&nbsp;31, 1994 (file number 0-10826) and incorporated by
reference in this Registration Statement.</TD>
</TR>

<TR><TD>&nbsp;</TD></TR>

<TR valign="top">
    <TD width="1%" nowrap align="right">(2)</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="96%">Filed as Exhibit&nbsp;1 to the Company&#146;s registration statement on Form 8-A
filed on April&nbsp;24, 1991 (file number 0-10826) and incorporated by
reference in this Registration Statement.</TD>
</TR>

<TR><TD>&nbsp;</TD></TR>

<TR valign="top">
    <TD width="1%" nowrap align="right">(3)</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="96%">Filed as Exhibit&nbsp;2 to the Company&#146;s amended registration statement on
Form 8-A/A filed on March&nbsp;28, 2001 (file number 1-12991) and incorporated
by reference in this Registration Statement.</TD>
</TR>

</TABLE>


<P align="center" style="font-size: 10pt">II-1
</DIV>

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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">






<P align="center" style="font-size: 10pt"><B>SIGNATURES</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, the Registrant
certifies that it has reasonable grounds to believe that it meets all of the
requirements for filing on Form S-8 and has duly caused this registration
statement to be signed on its behalf by the undersigned, thereunto duly
authorized, in the City of Tupelo, State of Mississippi, on April&nbsp;28, 2004.


<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top">&nbsp;</TD>
    <TD colspan="3">BANCORPSOUTH, INC.<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD>&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000">/s/ Aubrey B. Patterson
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2">Aubrey B. Patterson&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2"><I>Chairman of the Board and<br>
Chief Executive Officer</I>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>

<P align="center" style="font-size: 10pt"><B>POWER OF ATTORNEY</B>




<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;KNOW ALL MEN BY THESE PRESENTS, that each person whose signature appears
below constitutes and appoints each of Aubrey B. Patterson and James V. Kelley,
his true and lawful attorney-in-fact, as agent and with full power of
substitution and resubstitution for him and in his name, place and stead, in
any and all capacity, to sign any or all amendments to this Registration
Statement and any registration statement related to the same offering as this
Registration Statement, and to file the same, with all exhibits thereto, and
other documents in connection therewith, with the Securities and Exchange
Commission, granting unto said attorney-in-fact and agents in full power and
authority to do and perform each and every act and thing requisite and
necessary to be done in and about the premises, as fully and to all intents and
purposes as they might or be in person, hereby ratifying and confirming all
that said attorneys-in-fact and agents, and their substitute or substitutes,
may lawfully do or cause to be done by virtue hereof.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, this
registration statement has been signed below by the following persons in the
capacities and on the dates indicated.

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="90%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="28%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="50%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="12%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center"><B>SIGNATURE</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>TITLE</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>DATE</B><HR size="1" noshade></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="center" nowrap valign="top">/s/ Aubrey B. Patterson<BR>
<HR size="1" noshade>
Aubrey B. Patterson</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
Chairman of the Board, Chief Executive Officer, <br>Director (principal executive officer)
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">April 28, 2004</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ L. Nash Allen, Jr.<BR>
<HR size="1" noshade>
L. Nash Allen, Jr.</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
Treasurer and Chief Financial Officer<BR>
(principal financial and accounting officer)
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">April 28, 2004</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ James V. Kelley<BR>
<HR size="1" noshade>
James V. Kelley</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
President, Chief Operating Officer, Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">April 28, 2004</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ Hassell H. Franklin<BR>
<HR size="1" noshade>
Hassell H. Franklin</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">April 28, 2004</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ W. G. Holliman, Jr.<BR>
<HR size="1" noshade>
W. G. Holliman, Jr.</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">April 28, 2004</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ Larry G. Kirk<BR>
<HR size="1" noshade>
Larry G. Kirk</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">April 28, 2004</TD>
</TR>

<!-- End Table Body -->
</TABLE>
</DIV>



<P align="center" style="font-size: 10pt">II-2
</DIV>

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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="90%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="28%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="50%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="12%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center"><B>SIGNATURE</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>TITLE</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>DATE</B><HR size="1" noshade></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="center" nowrap valign="top">/s/ Turner O. Lashlee<BR>
<HR size="1" noshade>
Turner O. Lashlee</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">April 28, 2004</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ Guy W. Mitchell, III<BR>
<HR size="1" noshade>
Guy W. Mitchell, III</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">April 28, 2004</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ R. Madison Murphy<BR>
<HR size="1" noshade>
R. Madison Murphy</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">April 28, 2004</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ Robert C. Nolan<BR>
<HR size="1" noshade>
Robert C. Nolan</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">April 28, 2004</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ W. Cal Partee, Jr.<BR>
<HR size="1" noshade>
W. Cal Partee, Jr.</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">April 28, 2004</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ Alan W. Perry<BR>
<HR size="1" noshade>
Alan W. Perry</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">April 28, 2004</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ Travis E. Staub<BR>
<HR size="1" noshade>
Travis E. Staub</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">April 28, 2004</TD>
</TR>

<!-- End Table Body -->
</TABLE>
</DIV>



<P align="center" style="font-size: 10pt">II-3
</DIV>

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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">


<P align="center" style="font-size: 10pt"><B>EXHIBIT INDEX</B>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="85%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="6%">&nbsp;</TD>
    <TD width="85%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left" colspan="3"><B>Number</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Description</B><HR size="1" noshade></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">(a)
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Specimen Common Stock Certificate. (1)</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">(b)
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Rights Agreements, dated as of April&nbsp;24, 1991, including as
Exhibit&nbsp;A the forms of Rights of Certificate and Election to Purchase
and as Exhibit&nbsp;B the summary of Rights to Purchase Common Shares. (2)</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">(c)
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">First Amendment to Rights Agreement, dated as of March&nbsp;28, 2001. (3)</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">5
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Opinion of Riley, Ford, Caldwell &#038; Cork, P.A.</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">(a)
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of KPMG LLP.</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">(b)
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Riley, Ford, Caldwell &#038; Cork, P.A. (included in opinion filed as Exhibit&nbsp;5)</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">24
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Power of Attorney. (included on page II-2 hereof)</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">99
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">BancorpSouth, Inc. Director Stock Plan, as amended and restated.</TD>
</TR>

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</TABLE>
</DIV>




<P>
<HR size="1" width="18%" align="left" noshade>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top">
    <TD width="1%" nowrap align="right">(1)</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="96%">Filed as an exhibit to the Company&#146;s Annual Report on Form 10-K for the
year ended December&nbsp;31, 1994 (file number 0-10826) and incorporated by
reference thereto.</TD>
</TR>

<TR><TD>&nbsp;</TD></TR>

<TR valign="top">
    <TD width="1%" nowrap align="right">(2)</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="96%">Filed as Exhibit&nbsp;1 to the Company&#146;s registration statement on Form 8-A
filed on April&nbsp;24, 1991 (file number 0-10826) and incorporated by
reference thereto.</TD>
</TR>

<TR><TD>&nbsp;</TD></TR>

<TR valign="top">
    <TD width="1%" nowrap align="right">(3)</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="96%">Filed as Exhibit&nbsp;2 to the Company&#146;s amended registration statement on
Form 8-A/A filed on March&nbsp;28, 2001 (file number 1-12991) and incorporated
by reference thereto.</TD>
</TR>

</TABLE>




<P align="center" style="font-size: 10pt">
</DIV>


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</BODY>
</HTML>
[{"type": "S-8", "sequence": "1", "filename": "g88942sv8.htm", "description": "BANCORPSOUTH, INC.", "secsgml_size_bytes": 54709}]
{"company-data": {"conformed-name": "BANCORPSOUTH INC", "cik": "0000701853", "assigned-sic": "6022", "irs-number": "640659571", "state-of-incorporation": "MS", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-115451", "film-number": "04802031"}, "business-address": {"street1": "ONE MISSISSIPPI PL", "city": "TUPELO", "state": "MS", "zip": "38804", "phone": "6626802000"}, "mail-address": {"street1": "PO BOX 789", "city": "TUPELO", "state": "MS", "zip": "38802-0789"}, "former-company": {"former-conformed-name": "BANCORP OF MISSISSIPPI INC", "date-changed": "19920703"}}
BancorpSouth, Inc.
As filed with the
Securities And Exchange Commission on May 13, 2004
Registration No. 333-______
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
FORM S-8
REGISTRATION STATEMENT UNDER THE
SECURITIES ACT OF 1933
BANCORPSOUTH, INC.
(Exact name of registrant as specified in its charter)
Mississippi
(State or other jurisdiction of
incorporation or organization)
64-0659571
(I.R.S. Employer
Identification No.)
One Mississippi Plaza
201 South Spring Street
Tupelo, MS 38804
(Address of Principal Executive Offices) (Zip Code)
BancorpSouth, Inc. Director Stock Plan, As Amended and Restated
(Full title of the plan)
Aubrey B. Patterson
Chairman and Chief Executive Officer
BancorpSouth, Inc.
One Mississippi Plaza
201 South Spring Street
Tupelo, MS 38804
(Name and address of agent for service)
(662) 680-2000
(Telephone number, including area code, of agent for service)
With copies to:
Ralph W. Davis, Esq.
Waller Lansden Dortch & Davis, PLLC
511 Union Street, Suite 2700
Nashville, Tennessee 37219-1760
(615) 244-6380
CALCULATION OF REGISTRATION FEE
Proposed
Proposed
Amount of
Title Of Each Class Of Securities
Amount To Be
Maximum Offering Price
Maximum Aggregate
Registration
To Be Registered
Registered (1)
Per Share (2)
Offering Price (2)
Fee
Common Stock of
BancorpSouth, Inc.,
par value $2.50 per
share (3)
400,000
$
19.795
$
7,918,000
$
1,003.21
(1)
This Registration Statement relates to the registration of additional
securities under the BancorpSouth, Inc. Director Stock Plan, as amended
and restated. Under the original registration statement (Registration No.
333-84389) relating to the plan, the Registrant registered 100,000 shares
of common stock, for which the registration fee was previously paid in
full.
(2)
Estimated pursuant to Rule 457(c) and Rule 457(h) under the Securities
Act of 1993, as amended, solely for purposes of calculating the amount of
the registration fee, based upon the average of the high and low prices
per share of common stock on May 10, 2004, as reported on the New York
Stock Exchange.
(3)
Includes associated preferred stock purchase rights which, prior to the
occurrence of certain events, will not be exercisable or evidenced
separately from the common stock.
REOFFER PROSPECTUS
500,000 Shares
Common Stock
This prospectus has been prepared for use by non-employee directors of
BancorpSouth, Inc. in connection with the resale of up to an aggregate of
500,000 shares of our common stock, which have been or may be issued under the
BancorpSouth, Inc. Director Stock Plan, as amended and restated. This plan was
amended as of April 28, 2004.
This prospectus may only be used if a supplement is attached which
contains the names of the selling shareholders and the amount of shares of our
common stock to be reoffered by them.
We will not receive any of the proceeds from the sale of the shares by the
selling shareholders. We will bear all expenses incurred in connection with the
registration of the shares being offered by the selling shareholders, except
that the selling shareholders shall be responsible for all underwriting
discounts and selling commissions, fees and expenses of counsel and other
advisors to the selling shareholders, transfer taxes and related charges in
connection with the offer and sale of these shares.
Our common stock is listed on the New York Stock Exchange under the symbol
"BXS."
Neither the Securities and Exchange Commission nor any state securities
commissioner has approved or disapproved of the shares of our common stock to
be issued under this prospectus or determined if this prospectus is truthful or
complete. Any representation to the contrary is a criminal offense.
Shares of our common stock are not savings or deposit accounts and are not
insured by the Federal Deposit Insurance Corporation or any other governmental
agency.
The date of this prospectus
is May 13, 2004.
TABLE OF CONTENTS
Heading
Page
The Company
3
Use of Proceeds
3
Selling Shareholders
3
Plan of Distribution
3
Available Information
4
Incorporation of Certain Information by Reference
4
Legal Matters
5
Experts
5
2
THE COMPANY
BancorpSouth, Inc. is a Mississippi corporation and a bank holding company
with commercial banking and financial services operations in Alabama, Arkansas,
Louisiana, Mississippi, Tennessee and Texas. Our principal subsidiary is
BancorpSouth Bank. We conduct a general commercial banking and trust business
through BancorpSouth Bank, which has its principal office in Tupelo, Lee
County, Mississippi, and operates offices in Alabama, Arkansas, Louisiana,
Mississippi, Tennessee and Texas. BancorpSouth Bank has grown through the
acquisition of other banks, the purchase of assets from federal regulators and
through the opening of new branches and offices.
Our lending activities include both commercial and consumer loans. Loan
originations are derived from a number of sources including real estate broker
referrals, mortgage loan companies, direct solicitation by its loan officers,
existing savers and borrowers, builders, attorneys, walk-in customers and, in
some instances, other lenders. We have established disciplined and systematic
procedures for approving and monitoring loans that vary depending on the size
and nature of the loan.
We offer a variety of services through the trust department of
BancorpSouth Bank, including personal trust and estate services, certain
employee benefit accounts and plans, including individual retirement accounts,
and limited corporate trust functions.
We provide, through our subsidiaries, a range of financial services to
individuals and small-to-medium size businesses. BancorpSouth Bank operates
investment services, consumer finance, credit life insurance and insurance
agency subsidiaries which engage in investment brokerage services, consumer
lending, credit life insurance sales and sales of other insurance products.
Our principal office is located at One Mississippi Plaza, 201 South Spring
Street, Tupelo, Mississippi 38804 and our telephone number is (662) 680-2000.
USE OF PROCEEDS
We will not receive any proceeds from the sale of shares of our common
stock by the selling shareholders.
SELLING SHAREHOLDERS
The initial 100,000 shares of our common stock reserved for issuance under
the Director Stock Plan have been or will be issued pursuant to a claim of
exemption from registration and such shares are or when issued will be
"restricted securities" for purposes of the Securities Act of 1933, as amended.
The issuance of an additional 400,000 shares of our common stock under the
Director Stock Plan has been registered under the Securities Act of 1933 by a
registration statement on Form S-8. This prospectus is to be used in connection
with any resales of our common stock acquired under the Director Stock Plan by
persons who may be considered our "affiliates" within the meaning of the
Securities Act of 1933.
At the date of this prospectus, we do not know the names of persons who
intend to resell shares of our common stock under this plan. The selling
shareholders will be non-employee directors who have been, or may be, granted
shares of our common stock under this plan during the period in which they
serve as directors. Each of these persons may be considered our "affiliate"
within the meaning of the Securities Act of 1933. We will supplement this
prospectus with the names of the selling shareholders and the number of shares
of our common stock to be reoffered by them as that information becomes known.
PLAN OF DISTRIBUTION
The shares may be offered by the selling shareholders from time to time in
transactions through the New York Stock Exchange, in the over-the-counter
market, in negotiated transactions, through the writing of options on the
shares or a combination of these methods of sale, at prices related to
prevailing market prices or at negotiated prices. The selling shareholders may
effect these transactions by selling the shares to or through broker-dealers
and these broker-dealers may receive compensation in the form of discounts,
concessions or commissions from the
3
selling shareholders and/or the purchaser of the shares for which such
broker-dealers may act as agent or to whom they sell as principal, or both.
This compensation as to a particular broker-dealer might be in excess of
customary commissions.
There is no assurance that any of the selling shareholders will sell any
or all of the shares of our common stock offered under this prospectus.
We have agreed to pay all expenses incurred in connection with the
registration of the shares of our common stock offered under this prospectus,
except that the selling shareholders shall be responsible for all underwriting
discounts and selling commissions, fees and expenses of counsel and other
advisors to the selling shareholders, transfer taxes and related charges in
connection with the offer and sale of these shares.
AVAILABLE INFORMATION
We have filed with the Securities and Exchange Commission under the
Securities Act of 1933 a registration statement on Form S-8 that registers the
distribution of the shares of our common stock to be issued to the selling
shareholders under the Director Stock Plan. The registration statement,
including the attached exhibits and schedules, contains additional relevant
information about us, the Director Stock Plan and our common stock. The rules
and regulations of the Securities and Exchange Commission allow us to omit
certain information included in the registration statement from this
prospectus.
In addition, we file reports, proxy statements and other information with
the Securities and Exchange Commission under the Securities Exchange Act of
1934, as amended. You may read and copy this information at the following
locations of the Securities and Exchange Commission:
Public Reference Room
New York Regional Office
Chicago Regional Office
450 Fifth Street, N.W.
Woolworth Center
Citicorp Center
Washington, D.C. 20549
233 Broadway
500 West Madison Street
New York, New York 10279
Suite 1400
Chicago, Illinois 60661-2511
You may also obtain copies of this information by mail from the Public
Reference Section of the Securities and Exchange Commission, 450 Fifth Street,
N.W., Room 1024, Washington, D.C. 20549, at prescribed rates. You may obtain
information on the operation of the Public Reference Room by calling the
Securities and Exchange Commission at 1-800-SEC-0330.
The Securities and Exchange Commission also maintains an Internet web site
that contains reports, proxy statements and other information about issuers,
like us, which file electronically with the Securities and Exchange Commission.
The address of that site is http://www.sec.gov.
You can also inspect reports, proxy statements and other information about
us at the offices of the New York Stock Exchange, 20 Broad Street, New York,
New York 10005.
INCORPORATION OF CERTAIN INFORMATION BY REFERENCE
The Securities and Exchange Commission allows us to "incorporate by
reference" information into this prospectus from documents that we have
previously filed with the Securities and Exchange Commission. This means that
we can disclose important information to you by referring you to another
document filed separately with the Securities and Exchange Commission. These
documents contain important information about us and our financial condition.
The information incorporated by reference is considered to be a part of this
prospectus, except for any information that is superseded by other information
that is set forth directly in this document.
This prospectus incorporates by reference the following documents with
respect to us (file number: 1-12991):
•
Our annual report on Form 10-K for the year ended December
31, 2003;
4
•
Our quarterly report on Form 10-Q for the three months ended
March 31, 2004;
•
The description of our common stock contained in our
registration statement on Form 8-A dated May 14, 1997; and
•
The description of our common stock purchase rights contained
in our registration statements on Form 8-A dated May 14, 1997 and
March 28, 2001.
We incorporate by reference additional documents that we will file with
the Securities and Exchange Commission pursuant to Section 13(a), 13(c), 14 or
15(d) of the Securities Exchange Act of 1934, as amended, between the date of
this prospectus and the termination date of the Director Stock Plan. These
documents include periodic reports, such as annual reports on Form 10-K,
quarterly reports on Form 10-Q and current reports on Form 8-K, as well as
proxy statements.
You can obtain copies of the documents incorporated by reference in this
prospectus with respect to us without charge, excluding any exhibits to those
documents unless the exhibit is specifically incorporated by reference as an
exhibit in this prospectus, by requesting them in writing or by telephone from
us at the following:
BancorpSouth, Inc.
One Mississippi Plaza
201 South Spring Street
Tupelo, Mississippi 38804
(662) 680-2000
Attention: Corporate Secretary
You can also obtain copies of these documents free of charge though our
web site (http://www.bancorpsouthonline.com), from the Securities and Exchange
Commission through its web site or at the address described in the section
captioned "AVAILABLE INFORMATION" above.
LEGAL MATTERS
The validity of shares of our common stock offered under this prospectus
will be passed upon on our behalf by Riley, Ford, Caldwell & Cork, P.A.,
Tupelo, Mississippi.
EXPERTS
The consolidated financial statements of BancorpSouth, Inc. and
subsidiaries as of December 31, 2003 and 2002 and for each of the years in the
three-year period ended December 31, 2003, have been incorporated by reference
herein and in the registration statement in reliance upon the report of KPMG
LLP, independent accountants, incorporated by reference herein, and upon the
authority of said firm as experts in accounting and auditing.
You should rely only on the information contained in or incorporated by
reference in this prospectus. We have not authorized anyone to provide you with
information that is different from the information in this document. This
prospectus is dated May 13, 2004. You should not assume that the information
contained in this document is accurate as of any date other than that date.
Neither the delivery of this prospectus nor the issuance of our common stock
under the Director Stock Plan shall create any implication to the contrary.
5
'
EXPLANATORY NOTE
The purpose of this registration statement on Form S-8 is to register the
issuance and resale of 400,000 shares of our common stock under the
BancorpSouth, Inc. Director Stock Plan, as amended and restated. A total of
500,000 shares of our common stock, net of shares previously issued, will be
available for issuance under the BancorpSouth, Inc. Director Stock Plan, as
amended and restated, upon the effectiveness of this registration statement. A
registration statement on Form S-8 (Registration No. 333-84389), dated August
3, 1999, registered for resale the initial 100,000 shares of our common stock
issued or to be issued under the BancorpSouth, Inc. Director Stock Plan, as
amended and restated.
PART I
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
The documents containing the information specified in Part I of Form S-8
(plan information and registrant information) will be sent or given to
participants of the BancorpSouth, Inc. Director Stock Plan, as amended and
restated, as specified by Rule 428(b)(1) under the Securities Act of 1933, as
amended. Such documents need not be filed with the Securities and Exchange
Commission either as part of this Registration Statement or as prospectuses or
prospectus supplements pursuant to Rule 424 under the Securities Act. These
documents and the documents incorporated by reference in this Registration
Statement pursuant to Item 3 of Part II of this Registration Statement, taken
together, constitute a prospectus that meets the requirements of Section 10(a)
of the Securities Act.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Pursuant to General Instruction E to Form S-8, the Registrant hereby
incorporates by reference in this Registration Statement, except as noted, the
contents of the Registrant's earlier registration statement on Form S-8
(Registration No. 333-84389) filed on August 3, 1999.
Item 3.    Incorporation of Documents by Reference.
The following documents which have been filed with the Securities and
Exchange Commission by the Registrant (File No. 1-12991) are hereby
incorporated by reference in this Registration Statement:
(a)       The Registrant's Annual Report on Form 10-K for the year ended
December 31, 2003;
(b)      
The Registrant's Quarterly Report on Form 10-Q for the three
months ended
March 31, 2004;
(c)       The description of the Registrant's common stock contained in the
registration statement on Form 8-A, dated May 14, 1997; and
(d)       The description of the Registrant's common stock purchase rights
contained in the registration statements on Form 8-A dated May 14, 1997 and
March 28, 2001.
All documents filed by the Registrant pursuant to Sections 13(a), 13(c),
14 and 15(d) of the Securities Exchange Act of 1934, as amended, after the date
hereof, and prior to the filing of a post-effective amendment which indicates
that the securities offered hereby have been sold or which deregisters the
securities offered hereby then remaining unsold, shall also be deemed to be
incorporated by reference into this Registration Statement and to be a part
hereof commencing on the respective dates on which such documents are filed.
Any statement contained in a document incorporated or deemed to be incorporated
by reference herein and to be a part hereof shall be deemed to be modified or
superseded for purposes of this Registration Statement to the extent that a
statement contained herein or in any other subsequently filed document which
also is or is deemed to be incorporated by reference herein modifies or
supersedes such statement. Any statement so modified or superseded shall not be
deemed, except as so modified or superseded, to constitute a part of this
Registration Statement.
Item 7.    Exemption From Registration Claimed.
The initial 100,000 shares of common stock reserved for issuance under the
BancorpSouth, Inc. Director Stock Plan, as amended and restated (the "Plan"),
have been or will be issued pursuant to a claim of exemption from registration,
as described in Part II, Item 7 of the Registrant's earlier registration
statement on Form S-8 (Registration No. 333-84389) filed on August 3, 1999. The
issuance of an additional 400,000 shares of common stock under the Plan are
registered under the Securities Act of 1933, as amended, by this Registration
Statement.
Item 8.    Exhibits.
Number
Description
4
(a)
Specimen Common Stock Certificate. (1)
(b)
Rights Agreements, dated as of April 24, 1991, including as
Exhibit A the forms of Rights of Certificate and Election to Purchase
and as Exhibit B the summary of Rights to Purchase Common Shares. (2)
(c)
First Amendment to Rights Agreement, dated as of March 28, 2001. (3)
5
Opinion of Riley, Ford, Caldwell & Cork, P.A.
23
(a)
Consent of KPMG LLP.
(b)
Consent of Riley, Ford, Caldwell & Cork, P.A. (included in opinion filed as Exhibit 5)
24
Power of Attorney. (included on page II-2 hereof)
99
BancorpSouth, Inc. Director Stock Plan, as amended and restated.
(1)
Filed as an exhibit to the Company's Annual Report on Form 10-K for the
year ended December 31, 1994 (file number 0-10826) and incorporated by
reference in this Registration Statement.
(2)
Filed as Exhibit 1 to the Company's registration statement on Form 8-A
filed on April 24, 1991 (file number 0-10826) and incorporated by
reference in this Registration Statement.
(3)
Filed as Exhibit 2 to the Company's amended registration statement on
Form 8-A/A filed on March 28, 2001 (file number 1-12991) and incorporated
by reference in this Registration Statement.
II-1
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, the Registrant
certifies that it has reasonable grounds to believe that it meets all of the
requirements for filing on Form S-8 and has duly caused this registration
statement to be signed on its behalf by the undersigned, thereunto duly
authorized, in the City of Tupelo, State of Mississippi, on April 28, 2004.
BANCORPSOUTH, INC.
By:
/s/ Aubrey B. Patterson
Aubrey B. Patterson
Chairman of the Board and
Chief Executive Officer
POWER OF ATTORNEY
KNOW ALL MEN BY THESE PRESENTS, that each person whose signature appears
below constitutes and appoints each of Aubrey B. Patterson and James V. Kelley,
his true and lawful attorney-in-fact, as agent and with full power of
substitution and resubstitution for him and in his name, place and stead, in
any and all capacity, to sign any or all amendments to this Registration
Statement and any registration statement related to the same offering as this
Registration Statement, and to file the same, with all exhibits thereto, and
other documents in connection therewith, with the Securities and Exchange
Commission, granting unto said attorney-in-fact and agents in full power and
authority to do and perform each and every act and thing requisite and
necessary to be done in and about the premises, as fully and to all intents and
purposes as they might or be in person, hereby ratifying and confirming all
that said attorneys-in-fact and agents, and their substitute or substitutes,
may lawfully do or cause to be done by virtue hereof.
Pursuant to the requirements of the Securities Act of 1933, this
registration statement has been signed below by the following persons in the
capacities and on the dates indicated.
SIGNATURE
TITLE
DATE
/s/ Aubrey B. Patterson
Aubrey B. Patterson
Chairman of the Board, Chief Executive Officer,
Director (principal executive officer)
April 28, 2004
/s/ L. Nash Allen, Jr.
L. Nash Allen, Jr.
Treasurer and Chief Financial Officer
(principal financial and accounting officer)
April 28, 2004
/s/ James V. Kelley
James V. Kelley
President, Chief Operating Officer, Director
April 28, 2004
/s/ Hassell H. Franklin
Hassell H. Franklin
Director
April 28, 2004
/s/ W. G. Holliman, Jr.
W. G. Holliman, Jr.
Director
April 28, 2004
/s/ Larry G. Kirk
Larry G. Kirk
Director
April 28, 2004
II-2
SIGNATURE
TITLE
DATE
/s/ Turner O. Lashlee
Turner O. Lashlee
Director
April 28, 2004
/s/ Guy W. Mitchell, III
Guy W. Mitchell, III
Director
April 28, 2004
/s/ R. Madison Murphy
R. Madison Murphy
Director
April 28, 2004
/s/ Robert C. Nolan
Robert C. Nolan
Director
April 28, 2004
/s/ W. Cal Partee, Jr.
W. Cal Partee, Jr.
Director
April 28, 2004
/s/ Alan W. Perry
Alan W. Perry
Director
April 28, 2004
/s/ Travis E. Staub
Travis E. Staub
Director
April 28, 2004
II-3
EXHIBIT INDEX
Number
Description
4
(a)
Specimen Common Stock Certificate. (1)
(b)
Rights Agreements, dated as of April 24, 1991, including as
Exhibit A the forms of Rights of Certificate and Election to Purchase
and as Exhibit B the summary of Rights to Purchase Common Shares. (2)
(c)
First Amendment to Rights Agreement, dated as of March 28, 2001. (3)
5
Opinion of Riley, Ford, Caldwell & Cork, P.A.
23
(a)
Consent of KPMG LLP.
(b)
Consent of Riley, Ford, Caldwell & Cork, P.A. (included in opinion filed as Exhibit 5)
24
Power of Attorney. (included on page II-2 hereof)
99
BancorpSouth, Inc. Director Stock Plan, as amended and restated.
(1)
Filed as an exhibit to the Company's Annual Report on Form 10-K for the
year ended December 31, 1994 (file number 0-10826) and incorporated by
reference thereto.
(2)
Filed as Exhibit 1 to the Company's registration statement on Form 8-A
filed on April 24, 1991 (file number 0-10826) and incorporated by
reference thereto.
(3)
Filed as Exhibit 2 to the Company's amended registration statement on
Form 8-A/A filed on March 28, 2001 (file number 1-12991) and incorporated
by reference thereto.