[Carriage Letterhead]
April 20, 2017
Via EDGAR and Federal Express
U.S. Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Mr. Greg Dundas |
| Re: | Carriage Services, Inc. |
Registration Statement onForm S-3/A
FileNo. 333-217234
Dear Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Carriage Services, Inc. (the “Company”), the registrant under the registration statement on FormS-3/A, FileNo. 333-217234 (the “Registration Statement”), respectfully requests that the Registration Statement be declared effective at 4:00 p.m., Washington, D.C. time, on April 24, 2017, or as soon as practicable thereafter.
| Very truly yours, |
| CARRIAGE SERVICES, INC. |
/s/ Viki King Blinderman |
| Viki King Blinderman |
| Senior Vice President, Principal Financial Officer, Chief Accounting Officer and Secretary |
