August 13, 2010

Via EDGAR and U.S. Mail

Michael Seaman

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re:	Simmons First National Corporation
	Form 10-K for Fiscal Year Ended December 31, 2009
	Filed March 2, 2010
	File No. 000-06253

Dear Mr. Seaman:

We are in receipt of your comment letter dated August 2, 2010 pertaining to our Form 10-K for December 31, 2009. As we discussed by phone, we will be unable to amend the filing and provide you with the requested information within ten business days, but can complete these matters within fifteen business days. We respectfully request an extension of time until Friday, August 20, 2010 to file the amendment and provide the requested information.

Please direct any questions or additional comments regarding the Form 10-K and this letter to the undersigned at (501) 558-3141, or our legal counsel in this regard, Patrick Burrow at (501) 379-1715.

Sincerely,

/s/ Robert A. Fehlman

Robert A. Fehlman

Executive Vice President and Chief

Financial Officer

Simmons First National Corporation

cc:	Mark Webb
	SEC Division of Corporation Finance
	Kevin W. Vaughn
	SEC Division of Corporation Finance
	J. Thomas May
	Simmons First National Corporation
	Patrick A. Burrow
	Quattlebaum, Grooms, Tull & Burrow PLLC

P.O. BOX 7009    501 MAIN STREET     PINE BLUFF, ARKANSAS 71611-7009   (870) 541-1000       www.simmonsfirst.com