exh_151.htm

We acknowledge the incorporation by reference in the August 26, 2009, Registration Statement on Form S-3 (Registration No. 333-161558) of Simmons First National Corporation of our report dated August 9, 2011, included with the Quarterly Reports on Form 10-Q for the quarter ended June 30, 2011. Pursuant to Rule 436(c) under the Securities Act of 1933, these reports should not be considered a part of the registration statement prepared or certified by us within the meaning of Sections 7 and 11 of the Act.