NATIONAL RESEARCH CORPORATION

1245 Q Street

Lincoln, Nebraska 68508
(402) 475-2525

July 11, 2016

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re:	National Research Corporation
	Registration Statement on Form S-3 (Registration No. 333-211190)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned Registrant hereby requests that the above-referenced Registration Statement be declared effective at 10:00 a.m., Eastern Time, on July 14, 2016, or as soon as practicable thereafter. For purposes of Rule 461, there is no underwriter at this time.

In connection with the foregoing, the undersigned Registrant hereby acknowledges that:

• should the Securities and Exchange Commission (the “Commission”) or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the above-referenced Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the above-referenced Registration Statement;

• the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the above-referenced Registration Statement effective, does not relieve the undersigned Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

• the undersigned Registrant may not assert the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very truly yours,

NATIONAL RESEARCH CORPORATION

By:      /s/ Kevin R. Karas                                                        

Kevin R. Karas

Senior Vice President Finance, Chief Financial Officer,

Treasurer and Secretary