<SEC-DOCUMENT>0000950123-13-004966.txt : 20130726
<SEC-HEADER>0000950123-13-004966.hdr.sgml : 20130726
<ACCEPTANCE-DATETIME>20130726114614
ACCESSION NUMBER:		0000950123-13-004966
CONFORMED SUBMISSION TYPE:	13F-NT
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20130331
FILED AS OF DATE:		20130726
DATE AS OF CHANGE:		20130726
EFFECTIVENESS DATE:		20130726

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BancorpSouth Bank
		CENTRAL INDEX KEY:			0001299939
		IRS NUMBER:				640117230
		STATE OF INCORPORATION:			MS
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		13F-NT
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	028-10939
		FILM NUMBER:		13988470

	BUSINESS ADDRESS:	
		STREET 1:		ONE MISSISSIPPI PLAZA
		CITY:			TUPELO
		STATE:			MS
		ZIP:			38804
		BUSINESS PHONE:		6626802000

	MAIL ADDRESS:	
		STREET 1:		ONE MISSISSIPPI PLAZA
		CITY:			TUPELO
		STATE:			MS
		ZIP:			38804
</SEC-HEADER>
<DOCUMENT>
<TYPE>13F-NT
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
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<edgarSubmission xsi:schemaLocation="http://www.sec.gov/edgar/thirteenffiler eis_13F_Filer.xsd" xmlns="http://www.sec.gov/edgar/thirteenffiler" xmlns:ns1="http://www.sec.gov/edgar/common" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
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    <submissionType>13F-NT</submissionType>
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      <liveTestFlag>LIVE</liveTestFlag>
      <flags>
        <confirmingCopyFlag>false</confirmingCopyFlag>
        <returnCopyFlag>true</returnCopyFlag>
        <overrideInternetFlag>false</overrideInternetFlag>
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      <filer>
        <credentials>
          <cik>0001299939</cik>
          <ccc>XXXXXXXX</ccc>
        </credentials>
      </filer>
      <periodOfReport>03-31-2013</periodOfReport>
    </filerInfo>
  </headerData>
  <formData>
    <coverPage>
      <reportCalendarOrQuarter>03-31-2013</reportCalendarOrQuarter>
      <filingManager>
        <name>BancorpSouth Bank</name>
        <address>
          <ns1:street1>ONE MISSISSIPPI PLAZA</ns1:street1>
          <ns1:city>TUPELO</ns1:city>
          <ns1:stateOrCountry>MS</ns1:stateOrCountry>
          <ns1:zipCode>38804</ns1:zipCode>
        </address>
      </filingManager>
      <reportType>13F NOTICE</reportType>
      <form13FFileNumber>028-10939</form13FFileNumber>
      <otherManagersInfo>
        <otherManager>
          <form13FFileNumber>28-10453</form13FFileNumber>
          <name>BancorpSouth, Inc.</name>
        </otherManager>
      </otherManagersInfo>
      <provideInfoForInstruction5>N</provideInfoForInstruction5>
    </coverPage>
    <signatureBlock>
      <name>Cathy S. Freeman</name>
      <title>Executive Vice President and Corporate Secretary</title>
      <phone>(662) 680-2084</phone>
      <signature>/s/ Cathy S. Freeman</signature>
      <city>Tupelo</city>
      <stateOrCountry>MS</stateOrCountry>
      <signatureDate>07-12-2013</signatureDate>
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