SIMMONS FIRST NATIONAL CORPORATION
501 Main Street
Pine Bluff, Arkansas 71601
Via EDGAR
September 13, 2019
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-4628
Attn: David Lin
Re: | Simmons First National Corporation |
Amendment No. 1 to Registration Statement on Form S-4 Filed September 13, 2019 | |
File No. 333-233559 |
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Simmons First National Corporation hereby respectfully requests that the effective date of the above referenced Registration Statement on Form S-4 be accelerated to 4:00 p.m., Eastern Time, on September 17, 2019, or as soon as practicable thereafter.
Please contact Michael P. Reed of Covington & Burling LLP at (202) 662-5988 with any questions you may have regarding this request. In addition, please notify Mr. Reed by telephone when this request for acceleration has been granted.
[Signature page to follow]
Respectfully, | ||
Simmons First National Corporation | ||
By: | /s/ George A. Makris, Jr. | |
Name: George A. Makris, Jr. | ||
Title: Chief Executive Officer and Chairman of the Board of Directors |
cc: Patrick A. Burrow, Simmons First National Corporation
Kevin D. Gibbens, The Landrum Company
Frank M. Conner III, Covington & Burling LLP
Michael P. Reed, Covington & Burling LLP
Kenneth H. Suelthaus, Polsinelli PC
Larry K. Harris, Polsinelli PC