0001174947-16-003030.txt : 20160915 0001174947-16-003030.hdr.sgml : 20160915 20160809150313 ACCESSION NUMBER: 0001174947-16-003030 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20160809 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SIMMONS FIRST NATIONAL CORP CENTRAL INDEX KEY: 0000090498 STANDARD INDUSTRIAL CLASSIFICATION: NATIONAL COMMERCIAL BANKS [6021] IRS NUMBER: 710407808 STATE OF INCORPORATION: AR FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 501 MAIN STREET STREET 2: C/O SIMMONS FIRST NATIONAL CORP CITY: PINE BLUFF STATE: AR ZIP: 71601 BUSINESS PHONE: 8705411000 MAIL ADDRESS: STREET 1: 501 MAIN STREET STREET 2: C/O SIMMONS FIRST NATIONAL CORP CITY: PINE BLUFF STATE: AR ZIP: 71601 CORRESP 1 filename1.htm

 

  

 

  

  PATRICK A. BURROW
  Executive Vice President,
  General Counsel and Secretary

 

August 9, 2016

 

 

VIA EDGAR

 

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

 

  Re: Simmons First National Corporation
    Amendment No. 3 to Registration Statement on Form S-4
    File No. 333-212453

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Simmons First National Corporation (the “Company”) hereby requests that the United States Securities and Exchange Commission (the “Commission”) accelerate the effective date of the Company’s Registration Statement on Form S-4 (File No. 333-212453), so that the Registration Statement will become effective at 12:00 p.m. Eastern Time on Wednesday, August 10, 2016 or as soon as practicable thereafter.

 

 

Pursuant to this request, the Company hereby acknowledges that:

 

·should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

·the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

·the Company may not assert staff comments and 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.

 

 

425 W. Capitol Avenue, 14th Floor     Little Rock, AR 72201     501.558.3160     simmonsfirst.com

 

 

 

  

August 9, 2016

Page 2

  

Should you have any questions or comments regarding the foregoing, please call either (i) Patrick A. Burrow, Executive Vice President, General Counsel and Secretary of the Company at (501) 558-3160 or (ii) Frank M. Conner III at (202) 662-5986 or Michael P. Reed at (202) 662-5988 of Covington & Burling LLP, counsel to the Company.

 

  Sincerely,  
       
  SIMMONS FIRST NATIONAL
              CORPORATION
       
  By: /s/ Patrick A. Burrow  
    Patrick A. Burrow  
    Executive Vice President, General Counsel
and Secretary		  

 

 

 

 

 

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