SIMMONS FIRST NATIONAL CORPORATION
501 Main Street
Pine Bluff, Arkansas 71601
Via EDGAR
January 18, 2022
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-4628
Attn: Eric Envall
| Re: | Simmons First National Corporation |
Amendment No. 1 to Registration Statement on Form S-4 Filed January 18, 2022 | |
| File No. 333-261842 |
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 January 20, 2022, or as soon as practicable thereafter.
Please contact Frank M. Conner III of Covington & Burling LLP at (202) 662-5986 with any questions you may have regarding this request. In addition, please notify Mr. Conner by telephone when this request for acceleration has been granted.
| 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: | George Makris III, Simmons First National Corporation |
| Dean O. Bass, Spirit of Texas Bancshares, Inc. | |
| Frank M. Conner III, Covington & Burling LLP | |
| Christopher DeCresce, Covington & Burling LLP | |
| Charlotte May, Covington & Burling LLP | |
| Peter G. Weinstock, Hunton Andrews Kurth LLP | |
| Beth A. Whitaker, Hunton Andrews Kurth LLP |
