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United States securities and exchange commission logo





                            December 28, 2021

       George A. Makris, Jr.
       Chairman and Chief Executive Officer
       Simmons First National Corporation
       501 Main Street
       Pine Bluff, AR 71601

                                                        Re: Simmons First
National Corporation
                                                            Registration
Statement on Form S-4
                                                            Filed December 22,
2021
                                                            File No. 333-261842

       Dear Mr. Makris:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Eric
Envall at (202) 551-3234 with any questions.




                            Sincerely,


                            Division of Corporation Finance

                            Office of Finance
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