0001552781-19-000386.txt : 20191016 0001552781-19-000386.hdr.sgml : 20191016 20190913134529 ACCESSION NUMBER: 0001552781-19-000386 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20190913 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 CITY: PINE BLUFF STATE: AR ZIP: 71601 BUSINESS PHONE: 8705411000 MAIL ADDRESS: STREET 1: 501 MAIN STREET CITY: PINE BLUFF STATE: AR ZIP: 71601 CORRESP 1 filename1.htm

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