Exhibit 15.1

We are aware that our report dated May 5, 2006 on our review of interim financial information of Simmons First National Corporation for the periods ended March 31, 2006 and 2005 and included in the Company’s quarterly report on Form 10-Q is incorporated by reference in this registration statement. Pursuant to Rule 436(c) under the Securities Act of 1933, this report should not be considered a part of the registration statement prepared or certified by us within the meaning of Sections 7 and 11 of that Act.