H. MAURICE MITCHELL (1925-2011) WILLIAM H.L. WOODYARD, III (1945-2014) MICHELE ALLGOOD JOHN K. BAKER SHERRY P. BARTLEY STEVE BAUMAN TRAV BAXTER R. T. BEARD, III MICHELLE L. BROWNING C. DOUGLAS BUFORD, JR. BURNIE BURNER1 FREDERICK K. CAMPBELL2 CHARLES B. CLIETT, JR.3 KEN COOK ELISABETH S. DELARGY5 JILL GRIMSLEY DREWYOR6 DOAK FOSTER2 BYRON FREELAND KAREN P. FREEMAN13 ALLAN GATES2 KATHLYN GRAVES HAROLD W. HAMLIN L. KYLE HEFFLEY9	BEN D. JACKSON ANTON L. JANIK, JR. 10 M. SAMUEL JONES III TONY JUNEAU JOHN ALAN LEWIS D. NICOLE LOVELL WALTER E. MAY BRUCE MCCANDLESS III11 LANCE R. MILLER STUART P. MILLER T. ARK MONROE, III2 MARSHALL S. NEY JENNIFER R. PIERCE CHRISTOPHER D. PLUMLEE JULIE M. POMERANTZ16 LYN P. PRUITT CHRISTOPHER T. ROGERS J. SCOTT SCHALLHORN BARRY G. SKOLNICK12 DERRICK W. SMITH2 STAN D. SMITH JEFFREY L. SPILLYARDS CLAYBORNE S. STONE JEFFREY THOMAS2 BRIAN A. VANDIVER WALTER G. WRIGHT, JR. TOD YESLOW7	425 WEST CAPITOL AVENUE, SUITE 1800 LITTLE ROCK, ARKANSAS 72201-3525 TELEPHONE 501-688-8800 FAX 501-688-8807	9ANGELA ARTHERTON MELISSA BANDY 1K.C. BARNER CORY D. CHILDS CRAIG R. COCKRELL ALEX T. GRAY MEGAN HARGRAVES CHRISTOPHER A. MCNULTY KATIE M. PAPASAN BRIAN A. PIPKIN KENDRA PRUITT 7KATHY SHARP BRADFORD R. SHUMPERT AMANDA L. STANTON ZACHARY T. STEADMAN MARY CATHERINE WAY ADRIENNE L. WOODS ASHLEY D. YOUNGER	COUNSEL 8BENJAMIN D. BRENNER JASON T. BROWNING 7ADRIA W. CONKLIN COURTNEY C. CROUCH, III JANE W. DUKE 15GEORGE R. ERNST 7MARTHA MCKENZIE HILL 4GINGER HYNEMAN MARGARET A. JOHNSTON 1AMANDA L. MACLENNAN KAREN WHATLEY OF COUNSEL W. CHRISTOPHER BARRIER JOSEPH W. GELZINE DONALD H. HENRY 14HERMANN IVESTER ANNE S. PARKER 1LARRY PARKS JOHN S. SELIG MARCELLA J. TAYLOR RICHARD A. WILLIAMS
2 ADMITTED IN DISTRICT OF COLUMBIA AND ARKANSAS 3 ADMITTED IN ARIZONA, TEXAS AND ARKANSAS 4 ADMITTED IN TENNESSEE AND ARKANSAS 5 ADMITTED IN TENNESSEE AND TEXAS 6 ADMITTED IN OKLAHOMA AND ARKANSAS 7 ADMITTED IN TEXAS AND ARKANSAS 8 ADMITTED IN CALIFORNIA AND ARKANSAS 9 ADMITTED IN MISSOURI AND ARKANSAS		WRITER’S DIRECT DIAL 501-688-8866 August 26, 2014	10 ADMITTED IN COLORADO AND ARKANSAS 11 ADMITTED IN DISTRICT OF COLUMBIA,  NEW YORK, AND TEXAS 12 ADMITTED IN NEW YORK AND PENNSYLVANIA 13 ADMITTED IN DISTRICT OF COLUMBIA, TEXAS AND ARKANSAS 14 ADMITTED IN THE U.S. PATENT AND TRADEMARK OFFICE AND ARKANSAS 15 ADMITTED IN PENNSYLVANIA AND ARKANSAS 16 ADMITTED IN GEORGIA AND TEXAS ALL OTHERS ADMITTED ONLY IN ARKANSAS

Mr. Joshua Samples

United States Securities and Exchange Commission

100 F Street N.E.

Washington, DC 20549

Re: Home BancShares, Inc.

Form 10-K for year ended December 31, 2013, filed February 28, 2014,

        incorporating from Schedule 14A filed on March 4, 2014

File No. 000-51904

Dear Mr. Samples:

As a follow up to our conversation this morning, you have requested that we provide additional information relating to disclosure made by Home BancShares, Inc. (the “Company”) in its Proxy Statement filed on March 4, 2014, which was incorporated into Item 13 of the Company’s Annual Report on Form 10-K filed on February 28, 2014. The relevant disclosure is included in the section titled “Certain Relationships and Related Transactions” under the subheading “Real Estate Transactions.”

We are providing this letter for the purpose of clarifying the disclosure made regarding lease payments to First Real Estate LTD Partnership LLLP, of which director Robert H. Adcock, Jr. is a partner, and to Conservative Development Company, a corporation controlled through common ownership by director Richard H. Ashley. During 2013, the aggregate payments made directly or indirectly to First Real Estate LTD Partnership LLP totaled $20,220 and the aggregate payments made directly or indirectly to Conservative Development Company totaled $77,720. First Real Estate LTD Partnership LLP and Conservative Development Company are not affiliated with each other and are not under common ownership. These transactions did not exceed $120,000 individually or in the aggregate.

Mr. Joshua Samples

August 26, 2014

Page 2

Please contact us immediately if you have any questions or if this is insufficient to complete our response to the Staff’s comment.

Sincerely,

MITCHELL, WILLIAMS, SELIG,

GATES & WOODYARD, P.L.L.C.

/s/ C. Douglas Buford, Jr.

CDB:lj

cc: Mr. C. Randall Sims