Exhibit 15

                                         Baird, Kurtz & Dobson
                                         200 East 11th Avenue
                                            P. O. Box 8306
                                         Pine Bluff, AR 71611

October 30, 1998

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Dear Sirs:

     We are aware that Simmons First National  Corporation has  incorporated our
report  dated  August 6,  1998,  by  reference  with  respect  to the  unaudited
consolidated financial statements of Simmons First National Corporation included
in its  Quarterly  Report  (Form 10-Q) for the three months and six months ended
June  30,  1998,  in the  Registration  Statement  (Form  S-4)  and the  related
Prospectus  for the  registration  of 301,833  shares of common stock of Simmons
First National Corporation.  We are also aware of our responsibilities under the
Securities Act of 1933.


                                          /s/ Baird, Kurtz & Dobson, CPAs