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acqu, alue, Arkan, chartered, concession, conditio, Contemporaneously, conversion, customary, departure, ding, ectively, effort, event, FSB, inaction, incipal, isition, Leawood, left, legacy, member, mpany, necessitate, nonperforming, Northeast, ns, nterest, occasional, Olathe, olution, Overland, pared, Park, pr, prejudice, problem, quantification, realignment, repaid, resolution, resp, rms, Salina, sas, slowdown, southern, SSB, streamline, Suggested, supervisory, TDR, te, Trial, understand, wher, Wichita, working, yiel
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affirmance, assurance, dismissal, improvement
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Exhibit 15.1
Awareness of Independent Registered
Public Accounting Firm
We acknowledge the incorporation by reference in the August 26, 2009, Registration Statement on Form S-3 (Registration No. 333-161558) of Simmons First National Corporation of our report dated November 9, 2010, included with the Quarterly Reports on Form 10-Q for the quarter ended September 30, 2010. Pursuant to Rule 436(c) under the Securities Act of 1933, these reports should not be considered a part of the registration statement prepared or certified by us within the meaning of Sections 7 and 11 of the Act.
/s/BKD, LLP
Pine Bluff, Arkansas
November 9, 2010