H. MAURICE MITCHELL (1925-2011) WILLIAM H.L. WOODYARD, III (1945-2014) MICHELE ALLGOOD JOHN K. BAKER SHERRY P. BARTLEY STEVE BAUMAN TRAV BAXTER R. T. BEARD, III MICHELLE L. BROWNING C. DOUGLAS BUFORD, JR. BURNIE BURNER1 FREDERICK K. CAMPBELL2 CHARLES B. CLIETT, JR.3 KEN COOK ELISABETH S. DELARGY5 JILL GRIMSLEY DREWYOR6 DOAK FOSTER2 BYRON FREELAND KAREN P. FREEMAN13 ALLAN GATES2 KATHLYN GRAVES HAROLD W. HAMLIN L. KYLE HEFFLEY9 | BEN D. JACKSON ANTON L. JANIK, JR. 10 M. SAMUEL JONES III TONY JUNEAU JOHN ALAN LEWIS D. NICOLE LOVELL WALTER E. MAY BRUCE MCCANDLESS III11 LANCE R. MILLER STUART P. MILLER T. ARK MONROE, III2 MARSHALL S. NEY JENNIFER R. PIERCE CHRISTOPHER D. PLUMLEE JULIE M. POMERANTZ16 LYN P. PRUITT CHRISTOPHER T. ROGERS J. SCOTT SCHALLHORN BARRY G. SKOLNICK12 DERRICK W. SMITH2 STAN D. SMITH JEFFREY L. SPILLYARDS CLAYBORNE S. STONE JEFFREY THOMAS2 BRIAN A. VANDIVER WALTER G. WRIGHT, JR. TOD YESLOW7 | 425 WEST CAPITOL AVENUE, SUITE 1800 LITTLE ROCK, ARKANSAS 72201-3525 TELEPHONE 501-688-8800 FAX 501-688-8807 | 9ANGELA ARTHERTON MELISSA BANDY 1K.C. BARNER CORY D. CHILDS CRAIG R. COCKRELL ALEX T. GRAY MEGAN HARGRAVES CHRISTOPHER A. MCNULTY KATIE M. PAPASAN BRIAN A. PIPKIN KENDRA PRUITT 7KATHY SHARP BRADFORD R. SHUMPERT AMANDA L. STANTON ZACHARY T. STEADMAN MARY CATHERINE WAY ADRIENNE L. WOODS ASHLEY D. YOUNGER | COUNSEL 8BENJAMIN D. BRENNER JASON T. BROWNING 7ADRIA W. CONKLIN COURTNEY C. CROUCH, III JANE W. DUKE 15GEORGE R. ERNST 7MARTHA MCKENZIE HILL 4GINGER HYNEMAN MARGARET A. JOHNSTON 1AMANDA L. MACLENNAN KAREN WHATLEY OF COUNSEL W. CHRISTOPHER BARRIER JOSEPH W. GELZINE DONALD H. HENRY 14HERMANN IVESTER ANNE S. PARKER 1LARRY PARKS JOHN S. SELIG MARCELLA J. TAYLOR RICHARD A. WILLIAMS | ||||
2 ADMITTEDIN DISTRICTOF COLUMBIAAND ARKANSAS 3 ADMITTEDIN ARIZONA, TEXASAND ARKANSAS 4 ADMITTEDIN TENNESSEEAND ARKANSAS 5 ADMITTEDIN TENNESSEEAND TEXAS 6 ADMITTEDIN OKLAHOMAAND ARKANSAS 7 ADMITTEDIN TEXASAND ARKANSAS 8 ADMITTEDIN CALIFORNIAAND ARKANSAS 9 ADMITTEDIN MISSOURIAND ARKANSAS | WRITER’S DIRECT DIAL 501-688-8866
August 26, 2014 | 10 ADMITTEDIN COLORADOAND ARKANSAS 11 ADMITTED IN DISTRICT OF COLUMBIA, NEW YORK, AND TEXAS 12 ADMITTEDIN NEW YORKAND PENNSYLVANIA 13 ADMITTEDIN DISTRICTOF COLUMBIA, TEXASAND ARKANSAS 14 ADMITTEDINTHE U.S. PATENT AND TRADEMARK OFFICEAND ARKANSAS 15 ADMITTEDIN PENNSYLVANIAAND ARKANSAS 16 ADMITTEDIN GEORGIAAND TEXAS ALL OTHERS ADMITTED ONLYIN ARKANSAS |
Mr. Joshua Samples
United States Securities and Exchange Commission
100 F Street N.E.
Washington, DC 20549
Re: | Home BancShares, Inc. |
Form 10-K for year ended December 31, 2013, filed February 28, 2014, |
incorporating from Schedule 14A filed on March 4, 2014 |
File No. 000-51904 |
Dear Mr. Samples:
As a follow up to our conversation this morning, you have requested that we provide additional information relating to disclosure made by Home BancShares, Inc. (the “Company”) in its Proxy Statement filed on March 4, 2014, which was incorporated into Item 13 of the Company’s Annual Report on Form 10-K filed on February 28, 2014. The relevant disclosure is included in the section titled “Certain Relationships and Related Transactions” under the subheading “Real Estate Transactions.”
We are providing this letter for the purpose of clarifying the disclosure made regarding lease payments to First Real Estate LTD Partnership LLLP, of which director Robert H. Adcock, Jr. is a partner, and to Conservative Development Company, a corporation controlled through common ownership by director Richard H. Ashley. During 2013, the aggregate payments made directly or indirectly to First Real Estate LTD Partnership LLP totaled $20,220 and the aggregate payments made directly or indirectly to Conservative Development Company totaled $77,720. First Real Estate LTD Partnership LLP and Conservative Development Company are not affiliated with each other and are not under common ownership. These transactions did not exceed $120,000 individually or in the aggregate.
Mr. Joshua Samples
August 26, 2014
Page 2
Please contact us immediately if you have any questions or if this is insufficient to complete our response to the Staff’s comment.
Sincerely, |
MITCHELL, WILLIAMS, SELIG, |
GATES & WOODYARD, P.L.L.C. |
/s/ C. Douglas Buford, Jr. |
CDB:lj
cc: | Mr. C. Randall Sims |