<SEC-DOCUMENT>0001171843-23-002476.txt : 20230424
<SEC-HEADER>0001171843-23-002476.hdr.sgml : 20230424
<ACCEPTANCE-DATETIME>20230424161055
ACCESSION NUMBER:		0001171843-23-002476
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		5
FILED AS OF DATE:		20230424
DATE AS OF CHANGE:		20230424
EFFECTIVENESS DATE:		20230424

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SIMMONS FIRST NATIONAL CORP
		CENTRAL INDEX KEY:			0000090498
		STANDARD INDUSTRIAL CLASSIFICATION:	NATIONAL COMMERCIAL BANKS [6021]
		IRS NUMBER:				710407808
		STATE OF INCORPORATION:			AR
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-271417
		FILM NUMBER:		23840215

	BUSINESS ADDRESS:	
		STREET 1:		501 MAIN STREET
		CITY:			PINE BLUFF
		STATE:			AR
		ZIP:			71601
		BUSINESS PHONE:		8705411000

	MAIL ADDRESS:	
		STREET 1:		501 MAIN STREET
		CITY:			PINE BLUFF
		STATE:			AR
		ZIP:			71601
</SEC-HEADER>
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<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0">As filed with the Securities and Exchange Commission on April 24, 2023</P>

<P STYLE="font-size: 10pt; text-align: right; margin: 0pt 0; border-bottom: Black 1.5pt double">Registration No. 333-</P>

<P STYLE="font-size: 10pt; font-weight: bold; text-transform: uppercase; text-align: center; margin: 0pt 0"><FONT STYLE="font-size: 12pt">UNITED
STATES<BR>
SECURITIES AND EXCHANGE COMMISSION</FONT><BR>
<FONT STYLE="font-size: 10pt">WASHINGTON, D.C. 20549</FONT></P>

<P STYLE="font-size: 10pt; font-weight: bold; text-transform: uppercase; text-align: center; margin: 0pt 0">_______________________</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-weight: bold; text-transform: uppercase; text-align: center">&#160;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0"><FONT STYLE="font-size: 18pt"><B>FORM S-8<BR>
REGISTRATION STATEMENT</B></FONT><B><BR>
</B><I>UNDER<BR>
THE SECURITIES ACT OF 1933</I></P>

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<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: center">&#160;</P>

<P STYLE="font-size: 18pt; font-weight: bold; text-transform: uppercase; text-align: center; margin: 0pt 0">SIMMONS FIRST NATIONAL CORPORATION</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0">(Exact name of registrant as specified in charter)</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0">_______________________</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: center">&#160;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-size: 10pt; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%; font-size: 10pt; text-align: center"><B>Arkansas<BR>
</B>(State or other jurisdiction of<B><BR>
</B>incorporation or organization)</TD>
    <TD STYLE="width: 50%; font-size: 10pt; text-align: center"><B>71-0407808<BR>
</B>(I.R.S. Employer<BR>
Identification No.)</TD></TR>
  </TABLE>
<P STYLE="font-size: 10pt; margin: 0pt 0">&#160;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0"><B>501 Main Street<BR>
Pine Bluff, Arkansas 71601<BR>
(870) 541-1000<BR>
</B>(Address, including zip code, and telephone number, including area code, of registrant&#8217;s principal executive offices)</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0">_______________________</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: center">&#160;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0"><B>Simmons First National Corporation 2023 Stock and Incentive Plan</B><BR>
(Full title of the plan)</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0">_______________________</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: center">&#160;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0"><B>Robert A. Fehlman<BR>
Chief Executive Officer<BR>
Simmons First National Corporation<BR>
501 Main Street<BR>
Pine Bluff, Arkansas 71601<BR>
(870) 541-1000</B><BR>
(Name, address, including zip code, and telephone number, including area code, of agent for service)</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0">_______________________</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: center">&#160;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0"><B><I>Copies to:</I></B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 52%; font-size: 10pt; text-align: center"><B>George A. Makris III<BR>
Executive Vice President,<BR>
General Counsel &amp; Secretary<BR>
Simmons First National Corporation<BR>
601 E. 3rd Street, 12th Floor<BR>
Little Rock, Arkansas 72201<BR>
(501) 558-3162</B></TD>
    <TD STYLE="width: 48%">
    <P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0"><B>Susan S. Ancarrow, Esq.</B></P>
    <P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0"><B>Troutman Pepper Hamilton Sanders LLP</B></P>
    <P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0"><B>Troutman Pepper Building</B></P>
    <P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0"><B>1001 Haxall Point</B></P>
    <P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0"><B>Richmond, Virginia 23219</B></P>
    <P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0"><B>(804) 697-1861</B></P></TD></TR>
  </TABLE>
<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0; text-indent: 1.5in">&#160;</P>

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<P STYLE="margin: 0pt 0; font-size: 10pt; text-indent: 0in">Indicate by check mark whether the registrant is a large accelerated filer,
an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of &#8220;large
accelerated filer,&#8221; &#8220;accelerated filer,&#8221; &#8220;smaller reporting company,&#8221; and &#8220;emerging growth company&#8221;
in Rule 12b-2 of the Exchange Act.</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&#160;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%; font-size: 10pt">Large accelerated filer <FONT STYLE="font-family: Wingdings">x</FONT></TD>
    <TD STYLE="width: 50%; font-size: 10pt">Accelerated filer &#9744;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">Non-accelerated filer &#9744;</TD>
    <TD STYLE="font-size: 10pt">Smaller reporting company &#9744;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&#160;</TD>
    <TD STYLE="font-size: 10pt">Emerging growth company &#9744;</TD></TR>
  </TABLE>
<P STYLE="font-size: 10pt; margin: 0pt 0">&#160;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">If an emerging growth company, indicate by check mark if the registrant has elected not to
use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section
7(a)(2)(B) of the Securities Act. &#9744;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&#160;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&#160;</P>

<P STYLE="font-size: 10pt; font-weight: bold; text-transform: uppercase; text-align: center; margin: 0pt 0">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-weight: bold; text-transform: uppercase; text-align: center">&nbsp;</P>

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<P STYLE="margin: 0pt 0; font-size: 10pt; font-weight: bold; text-transform: uppercase; text-align: center">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-weight: bold; text-transform: uppercase; text-align: center">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-weight: bold; text-transform: uppercase; text-align: center">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-weight: bold; text-transform: uppercase; text-align: center">&nbsp;</P>

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<P STYLE="margin: 0pt 0; font-size: 10pt; font-weight: bold; text-transform: uppercase; text-align: center">PART I</P>

<P STYLE="font-size: 10pt; text-align: center; text-indent: 0in; margin: 0pt 0"><B>INFORMATION REQUIRED IN THE SECTION 10(A) PROSPECTUS</B></P>

<P STYLE="font-size: 10pt; text-align: center; text-indent: 0in; margin: 0pt 0">&#160;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; font-weight: bold; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 1in">Item 1.</TD><TD>Plan Information.*</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt">&#160;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; font-weight: bold; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 1in">Item 2.</TD><TD>Registrant Information and Employee Plan Annual Information.*</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt">&#160;</P>

<P STYLE="font-size: 10pt; text-indent: 0in; margin: 0pt 0">* The documents containing the information specified in Part I of Form S-8
will be delivered to participants pursuant to Rule 428(b)(1) under the Securities Act of 1933 (the &#8220;Securities Act&#8221;). In accordance
with Rule 428 and the requirements of Part I of Form S-8, such documents are not being filed with the Securities and Exchange Commission
(the &#8220;Commission&#8221;) either as part of this registration statement or as prospectuses or prospectus supplements pursuant to
Rule 424 under the Securities Act. Such documents and the documents incorporated by reference in this registration statement pursuant
to Item 3 of Part II of this Form S-8, taken together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities
Act.</P>

<P STYLE="font-size: 10pt; text-indent: 0in; margin: 0pt 0">&#160;</P>

<P STYLE="font-size: 10pt; font-weight: bold; text-transform: uppercase; text-align: center; margin: 0pt 0">PART II<BR>
INFORMATION REQUIRED IN REGISTRATION STATEMENT</P>

<P STYLE="font-size: 10pt; font-weight: bold; text-transform: uppercase; text-align: center; margin: 0pt 0">&#160;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; font-weight: bold; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 1in">Item 3.</TD><TD>Incorporation of Documents by Reference.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt">&#160;</P>

<P STYLE="font-size: 10pt; text-indent: 0.5in; margin: 0pt 0">The following documents filed by Simmons First National Corporation (&#8220;Simmons&#8221;)
with the Commission are incorporated by reference in, and shall be deemed to be part of, this registration statement:</P>

<P STYLE="font-size: 10pt; text-indent: 0.5in; margin: 0pt 0">&#160;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(a)</TD><TD>Simmons&#8217; Annual Report on Form
10-K for the year ended December 31, 2022, filed on <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/90498/000162828023005228/sfnc-20221231.htm">February
27, 2023</A>;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt">&#160;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(b)</TD><TD>Simmons&#8217; Current Report on Form
8-K/A, filed on <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/90498/000117184323000439/f8ka_012423.htm">January 24, 2023</A>
which amends the Current Report on Form 8-K originally filed on <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/90498/000117184322008109/f8k_121922.htm">December
19, 2022</A>, Simmons&#8217; Current Report on Form
8-K filed on <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/90498/000117184323000474/f8k_012523.htm">January 25, 2023</A>,
and Simmons&#8217; Current Report on Form 8-K filed on <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/90498/000117184323002402/f8k_041923.htm">April
19, 2023</A>, as amended by Simmons&#8217; Current Report on Form 8-K/A filed on <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/90498/000117184323002437/f8ka_042023.htm">April
20, 2023</A>; and</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt">&#160;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(c)</TD><TD>The description of Simmons&#8217; common stock contained in <A HREF="https://www.sec.gov/Archives/edgar/data/90498/000162828023005228/sfnc-123122xex42descriptio.htm">Exhibit
4.2</A> to Simmons&#8217; Annual Report on Form 10-K for the year ended December 31, 2022, filed on February 27, 2023, which updates the
description of Simmons&#8217; common stock set forth under the heading &#8220;Description of Common Stock&#8221; in Simmons&#8217; registration
statement on Form S-3 (File No. 333-254919) filed under the Securities Act on <A HREF="https://www.sec.gov/Archives/edgar/data/90498/000110465921044802/tm2110173-1_s3asr.htm#tDOCS">March
31, 2021</A>, as updated and amended from time to time by any subsequent amendment or report filed for the purpose of updating such description;
and</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt">&#160;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.5in; text-align: right"></TD><TD STYLE="width: 0.25in">(d)</TD><TD STYLE="text-align: justify">All other reports filed with the Commission pursuant to Section 13(a) or 15(d) of the Securities
Exchange Act of 1934, as amended (the &#8220;Exchange Act&#8221;) by Simmons since the end of the fiscal year covered in its Annual Report
referred to in (a) above (in each case other than portions of those documents deemed to be furnished and not filed).</TD>
</TR></TABLE>

<P STYLE="font-size: 10pt; text-indent: -0.25in; margin: 0pt 0 0pt 0.75in">&#160;</P>

<P STYLE="font-size: 10pt; text-indent: 0.5in; margin: 0pt 0">All documents filed by Simmons subsequent to the date of this registration
statement pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Exchange Act, and prior to the filing of a post-effective amendment hereto
which indicates that all securities offered hereby have been sold or which deregisters all such securities then remaining unsold, shall
also be deemed to be incorporated by reference into this registration statement and to be a part hereof from their respective dates of
filing. Any statement contained in this registration statement, or in a document incorporated or deemed incorporated herein, shall be
deemed to be modified or superseded to the extent that a statement contained in a subsequently filed document which is, or is deemed to
be, incorporated by reference herein modifies or supersedes such statement. Any statement so modified or superseded shall not be deemed,
except as so modified or superseded, to constitute a part of this registration statement.</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&#160;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; font-weight: bold; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 1in">Item 4.</TD><TD>Description of Securities.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt">&#160;</P>

<P STYLE="font-size: 10pt; text-indent: 0.5in; margin: 0pt 0">Not applicable.</P>

<P STYLE="font-size: 10pt; text-indent: 0.5in; margin: 0pt 0">&#160;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; font-weight: bold; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 1in">Item 5.</TD><TD>Interests of Named Experts and Counsel.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt">&#160;</P>

<P STYLE="font-size: 10pt; text-indent: 0.5in; margin: 0pt 0">Not applicable.</P>

<P STYLE="font-size: 10pt; text-indent: 0.5in; margin: 0pt 0">&#160;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; font-weight: bold; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 1in">Item 6.</TD><TD>Indemnification of Directors and Officers.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt">&#160;</P>

<P STYLE="font-size: 10pt; text-indent: 0.5in; margin: 0pt 0">Section 850 of the Arkansas Business Corporation Act (&#8220;ABCA&#8221;)
empowers a corporation, under specified circumstances, to indemnify its directors, officers, employees or agents against expenses (including
attorney&#8217;s fees), judgments, fines and other amounts paid by them in connection with any third-party action, suit or proceeding
against such individuals. Such indemnification is available only if the individuals acted in good faith and in a manner they reasonably
believed to be in or not opposed to the best interests of the corporation and, with respect to any criminal action or proceeding, had
no reason to believe their conduct was unlawful. In a derivative action, indemnification may be made only for expenses (including attorneys&#8217;
fees) incurred by directors, officers, employees or agents in connection with the defense or settlement, and only if the individuals acted
in good faith and in a manner they reasonably believed to be in or not opposed to the best interests of the corporation, except that no
indemnification shall be made to an individual adjudged liable to the corporation, unless a court determines otherwise.</P>

<P STYLE="font-size: 10pt; text-indent: 0.5in; margin: 0pt 0">&#160;</P>

<P STYLE="font-size: 10pt; text-indent: 0.5in; margin: 0pt 0"></P>

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<P STYLE="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">Section 850 of the ABCA provides that, to the extent a director, officer,
employee, or agent of a corporation has been successful on the merits or otherwise in defense of any action, suit, or proceeding, or in
defense of any related claim, issue, or matter, he or she shall be indemnified against expenses (including attorneys&#8217; fees). Section
850 of the ABCA further provides that, under specified circumstances, indemnification may be paid by the corporation in advance of the
final disposition of such action, suit, or proceeding.</P>

<P STYLE="font-size: 10pt; text-indent: 0.5in; margin: 0pt 0">&#160;</P>

<P STYLE="font-size: 10pt; text-indent: 0.5in; margin: 0pt 0">Section 850 of the ABCA further provides that a corporation may obtain insurance
on behalf of its directors and officers against liabilities incurred by them in these capacities.</P>

<P STYLE="font-size: 10pt; text-indent: 0.5in; margin: 0pt 0">&#160;</P>

<P STYLE="font-size: 10pt; text-indent: 0.5in; margin: 0pt 0">Section 830 of the ABCA provides that, if a director complies with the standard
of conduct under the ABCA, the director may not be liable for any action taken as a director, or failure to take such action.</P>

<P STYLE="font-size: 10pt; text-indent: 0.5in; margin: 0pt 0">&#160;</P>

<P STYLE="font-size: 10pt; text-indent: 0.5in; margin: 0pt 0">In accordance with Section 850 of the ABCA, Simmons&#8217; articles of incorporation
and by-laws provide that any director or officer who is made party to an action, suit or proceeding by reason of the fact that he or she
was a director or officer of Simmons shall be indemnified and held harmless to the fullest extent legally permissible under the ABCA.
Expenses incurred by a director or officer of Simmons in defending a civil or criminal action, suit or proceeding by reason of the fact
that person is, or was, a director or officer of Simmons, must be paid by Simmons in advance of the final disposition upon authorization
by the Simmons board of directors by a majority vote of a quorum consisting of directors who are not parties to the action, suit or proceeding,
if such a quorum is unobtainable (or if a quorum of disinterested directors so directs), then by independent legal counsel in a written
opinion, or by the Simmons shareholders, and upon receipt of an undertaking by the director or officer to repay such amount, if it is
ultimately determined that he or she is not entitled to indemnification. Further, Simmons has purchased directors&#8217; and officers&#8217;
liability insurance policies as authorized by Section 850 of the ABCA.</P>

<P STYLE="font-size: 10pt; text-indent: 0.5in; margin: 0pt 0">&#160;</P>

<P STYLE="font-size: 10pt; text-indent: 0.5in; margin: 0pt 0">In accordance with Section 830 of the ABCA, the Simmons articles of incorporation
also provide, to the fullest extent permitted by the ABCA, that a director is not liable to Simmons or its shareholders for monetary damages
for a breach of fiduciary duty as a director, provided the director has satisfied the statutory standard of conduct.</P>

<P STYLE="font-size: 10pt; text-indent: 0.5in; margin: 0pt 0">&#160;</P>

<P STYLE="font-size: 10pt; text-indent: 0.5in; margin: 0pt 0">In addition to the indemnification provisions described above, Simmons has
entered into indemnification agreements with certain of its executive officers and directors. These indemnification agreements supplement
the provisions of Simmons&#8217; articles of incorporation and by-laws and generally provide that Simmons shall indemnify the indemnitees
to the fullest extent permitted by applicable law, subject to certain exceptions, against expenses, judgments, fines and other amounts
actually and reasonably incurred in connection with their service as a director or officer and also provide for rights to advancement
of expenses and contribution.</P>

<P STYLE="font-size: 10pt; text-indent: 0.5in; margin: 0pt 0">&#160;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; font-weight: bold; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 1in">Item 7.</TD><TD>Exemption from Registration Claimed.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt">&#160;</P>

<P STYLE="font-size: 10pt; text-indent: 0.5in; margin: 0pt 0">Not applicable.</P>

<P STYLE="font-size: 10pt; text-indent: 0.5in; margin: 0pt 0">&#160;</P>

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<P STYLE="margin: 0pt 0; font-size: 10pt"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 1in"><B>Item 8.</B></TD><TD><B>Exhibits.</B></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0pt 0"><B>&#160;</B></P>

<P STYLE="font-size: 10pt; text-indent: 0.5in; margin: 0pt 0">The exhibits to this registration statement are listed below:</P>

<P STYLE="font-size: 10pt; text-indent: 0.5in; margin: 0pt 0">&#160;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 10pt">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 10%"><B><U>Exhibit No.</U></B></TD>
    <TD STYLE="width: 90%; text-align: center"><B><U>Description</U></B></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/90498/000155278121000595/e21468_ex3-1.htm">3.1</A></TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/90498/000155278121000595/e21468_ex3-1.htm">Amended and Restated Articles of Incorporation of Simmons First National Corporation, as amended on July 14, 2021 (incorporated by reference to Exhibit 3.1 to the Registration Statement on Form S-4 filed on July 21, 2021).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/90498/000162828022028414/sfnc-093022xex32amendedand.htm">3.2</A></TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/90498/000162828022028414/sfnc-093022xex32amendedand.htm">Articles of Amendment to the Amended and Restated Articles of Incorporation of Simmons First National Corporation, dated August 3, 2022 (incorporated by reference to Exhibit 3.2 to the Quarterly Report on Form 10-Q filed on November 4, 2022).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/90498/000117184322001196/exh_31.htm">3.3</A></TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/90498/000117184322001196/exh_31.htm">Amended and Restated By-Laws of Simmons First National Corporation (incorporated by reference to Exhibit 3.1 to the Current Report
    on Form 8-K filed on February 18, 2022).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/90498/000117184323002402/exh_101.htm">4.1</A></TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/90498/000117184323002402/exh_101.htm">Simmons First National Corporation 2023 Stock and Incentive Plan (incorporated by reference to Exhibit 10.1 to the Current Report on Form 8-K filed on April 19, 2023).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><A HREF="exh_51.htm">5.1*</A></TD>
    <TD><A HREF="exh_51.htm">Opinion of Troutman Pepper Hamilton Sanders LLP.</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><A HREF="exh_51.htm">23.1*</A></TD>
    <TD><A HREF="exh_51.htm">Consent of Troutman Pepper Hamilton Sanders LLP (included in Exhibit 5.1).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><A HREF="exh_232.htm">23.2*</A></TD>
    <TD><A HREF="exh_232.htm">Consent of FORVIS, LLP.</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><A HREF="#poa">24.1*</A></TD>
    <TD><A HREF="#poa">Power of Attorney (included on the signature page of this Registration Statement).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><A HREF="exh_107.htm">107.1*</A></TD>
    <TD><A HREF="exh_107.htm">Calculation of Filing Fee Table.</A></TD></TR>
  </TABLE>
<P STYLE="font-size: 10pt; margin: 0pt 0">&#160;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">* Filed herewith.</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&#160;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><B>Item 9. Undertakings.</B></P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><B>&#160;</B></P>

<P STYLE="font-size: 10pt; margin: 0pt 0">(a) The undersigned registrant hereby undertakes:</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&#160;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 0.5in">(1) To file, during any period in which offers or sales are being made, a post-effective
amendment to this registration statement:</P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 0.5in">&#160;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 0.75in">(i) To include any prospectus required by Section 10(a)(3) of the Securities Act;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 0.75in">&#160;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 0.75in">(ii) To reflect in the prospectus any facts or events arising after the effective
date of the registration statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent
a fundamental change in the information set forth in the registration statement. Notwithstanding the foregoing, any increase or decrease
in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation
from the low or high end of the estimated maximum offering range may be reflected in the form of a prospectus filed with the Commission
pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than 20% change in the maximum aggregate
offering price set forth in the &#8220;Calculation of Registration Fee&#8221; table in the effective registration statement; and</P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 0.75in">&#160;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 0.75in">(iii) To include any material information with respect to the plan of distribution
not previously disclosed in the registration statement or any material change to such information in the registration statement;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 0.75in">&#160;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">provided, however, that paragraphs (a)(1)(i) and (a)(1)(ii) of this section do not apply if
the information required to be included in a post-effective amendment by those paragraphs is contained in reports filed with or furnished
to the Commission by the registrant pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference in
this registration statement.</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&#160;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 0.5in">(2) That, for the purpose of determining any liability under the Securities Act, each
such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering
of such securities at that time shall be deemed to be the initial bona fide offering thereof.</P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 0.5in">&#160;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 0.5in">(3) To remove from registration by means of a post-effective amendment any of the
securities being registered which remain unsold at the termination of the offering.</P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 0.5in">&#160;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

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<P STYLE="margin: 0pt 0; font-size: 10pt">(b) The undersigned registrant hereby undertakes that, for purposes of determining any liability
under the Securities Act, each filing of the registrant&#8217;s annual report pursuant to Section 13(a) or Section 15(d) of the Exchange
Act (and, where applicable, each filing of an employee benefit plan&#8217;s annual report pursuant to Section 15(d) of the Exchange Act)
that is incorporated by reference in the registration statement shall be deemed to be a new registration statement relating to the securities
offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&#160;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">(h) Insofar as indemnification for liabilities arising under the Securities Act may be permitted
to directors, officers and controlling persons of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has
been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act and
is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the registrant
of expenses incurred or paid by a director, officer or controlling person of the registrant in the successful defense of any action, suit
or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the registrant
will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction
the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the
final adjudication of such issue. <B><BR STYLE="clear: both">
</B></P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&#160;</P>

<P STYLE="font-size: 10pt; font-weight: bold; text-transform: uppercase; text-align: center; margin: 0pt 0">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-weight: bold; text-transform: uppercase; text-align: center">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-weight: bold; text-transform: uppercase; text-align: center">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-weight: bold; text-transform: uppercase; text-align: center">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-weight: bold; text-transform: uppercase; text-align: center">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-weight: bold; text-transform: uppercase; text-align: center">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-weight: bold; text-transform: uppercase; text-align: center">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-weight: bold; text-transform: uppercase; text-align: center">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-weight: bold; text-transform: uppercase; text-align: center">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-weight: bold; text-transform: uppercase; text-align: center">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-weight: bold; text-transform: uppercase; text-align: center">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-weight: bold; text-transform: uppercase; text-align: center">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-weight: bold; text-transform: uppercase; text-align: center">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-weight: bold; text-transform: uppercase; text-align: center">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-weight: bold; text-transform: uppercase; text-align: center">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-weight: bold; text-transform: uppercase; text-align: center">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-weight: bold; text-transform: uppercase; text-align: center"></P>

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<P STYLE="margin: 0pt 0; font-size: 10pt; font-weight: bold; text-transform: uppercase; text-align: center">SIGNATURES</P>

<P STYLE="font-size: 10pt; font-weight: bold; text-transform: uppercase; text-align: center; margin: 0pt 0">&#160;</P>

<P STYLE="font-size: 10pt; text-indent: 0.5in; margin: 0pt 0">Pursuant to the requirements of the Securities Act of 1933, as amended,
the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has
duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Pine
Bluff, State of Arkansas, on April 24, 2023.</P>

<P STYLE="font-size: 10pt; text-indent: 0.5in; margin: 0pt 0">&#160;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 4in"><B>SIMMONS FIRST NATIONAL CORPORATION</B></P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 4in">&#160;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 4in">By: <U>/s/ Robert A. Fehlman&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;</U></P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 4in">Robert A. Fehlman</P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 4in">Chief Executive Officer</P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 4in">&#160;</P>

<P STYLE="font-size: 10pt; font-weight: bold; text-transform: uppercase; text-align: center; margin: 0pt 0"><A NAME="poa"></A>POWER OF ATTORNEY</P>

<P STYLE="font-size: 10pt; font-weight: bold; text-transform: uppercase; text-align: center; margin: 0pt 0">&#160;</P>

<P STYLE="font-size: 10pt; text-indent: 0.5in; margin: 0pt 0">Each person whose signature appears below appoints George A. Makris, Jr.,
George A. Makris III and James M. Brogdon, and each of them, any of whom may act without the joinder of the other, as his or her true
and lawful attorneys-in-fact and agents, with full power of substitution and resubstitution, for him or her and in his or her name, place
and stead, in any and all capacities, to sign any and all amendments, post-effective amendments and supplements to this Registration Statement,
including any amendment to this Registration Statement for the purpose of registering additional shares in accordance with General Instruction
E to Form S-8, and to file the same, with all exhibits thereto, and all other documents in connection therewith, with the Securities and
Exchange Commission, granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform each
and every act and thing requisite and necessary to be done, as fully to all intents and purposes as he or she might or would do in person,
hereby ratifying and confirming all that said attorneys-in-fact and agents or any of them or their or his or her substitute or substitutes,
may lawfully do or cause to be done by virtue hereof.</P>

<P STYLE="font-size: 10pt; text-indent: 0.5in; margin: 0pt 0">&#160;</P>

<P STYLE="font-size: 10pt; text-indent: 0.5in; margin: 0pt 0">Pursuant to the requirements of the Securities Act of 1933, as amended,
this registration statement has been signed by the following persons in the capacities and on the date indicated.</P>

<P STYLE="font-size: 10pt; text-indent: 0.5in; margin: 0pt 0">&#160;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 10pt">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 33%; border-bottom: Black 1pt solid; text-align: center"><B>Signature</B></TD>
    <TD STYLE="width: 42%; border-bottom: Black 1pt solid; text-align: center"><B>Title</B></TD>
    <TD STYLE="width: 25%; border-bottom: Black 1pt solid; text-align: center"><B>Date</B></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&#160;</TD>
    <TD STYLE="text-align: center">&#160;</TD>
    <TD STYLE="text-align: center">&#160;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><U>/s/ George A. Makris, Jr.&#9;</U><BR>
George A. Makris, Jr.</TD>
    <TD STYLE="text-align: center">Executive Chairman and Director</TD>
    <TD STYLE="text-align: center">April 24, 2023</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><U>/s/ Robert A. Fehlman&#9;</U><BR>
Robert A. Fehlman</TD>
    <TD STYLE="text-align: center">Chief Executive Officer<BR>
(Principal Executive Officer)</TD>
    <TD STYLE="text-align: center">April 24, 2023</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><U>/s/ James M. Brogdon&#9;</U><BR>
James M. Brogdon</TD>
    <TD STYLE="text-align: center">President and Chief Financial Officer<BR>
(Principal Financial Officer)</TD>
    <TD STYLE="text-align: center">April 24, 2023</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><U>/s/ David W. Garner&#9;</U><BR>
David W. Garner</TD>
    <TD STYLE="text-align: center">Executive Vice President and Chief Accounting Officer<BR>
(Principal Accounting Officer)</TD>
    <TD STYLE="text-align: center">April 24, 2023</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><U>/s/ Jay D. Burchfield&#9;</U><BR>
Jay D. Burchfield</TD>
    <TD STYLE="text-align: center"> Director</TD>
    <TD STYLE="text-align: center">April 24, 2023</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><P STYLE="margin-top: 0; margin-bottom: 0">__________________</P>
        <P STYLE="margin-top: 0; margin-bottom: 0">Dean Bass</P></TD>
    <TD STYLE="text-align: center">Director</TD>
    <TD STYLE="text-align: center">April 24, 2023</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><U>/s/ Marty D. Casteel&#9;</U><BR>
Marty D. Casteel</TD>
    <TD STYLE="text-align: center">Director</TD>
    <TD STYLE="text-align: center">April 24, 2023</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><U>/s/ William E. Clark, II&#9;</U><BR>
William E. Clark, II</TD>
    <TD STYLE="text-align: center">Director</TD>
    <TD STYLE="text-align: center">April 24, 2023</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><U>/s/ Steven A. Coss&#233;&#9;</U><BR>
Steven A. Coss&#233;</TD>
    <TD STYLE="text-align: center">Director</TD>
    <TD STYLE="text-align: center">April 24, 2023</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

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    <!-- Field: /Page -->

<P STYLE="margin: 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 10pt">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 33%"><U>/s/ Mark C. Doramus&#9;</U><BR>
Mark C. Doramus</TD>
    <TD STYLE="text-align: center; width: 42%">Director</TD>
    <TD STYLE="text-align: center; width: 25%">April 24, 2023</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><U>/s/ Edward Drilling&#9;</U><BR>
Edward Drilling</TD>
    <TD STYLE="text-align: center">Director</TD>
    <TD STYLE="text-align: center">April 24, 2023</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><U>/s/ Eugene Hunt&#9;</U><BR>
Eugene Hunt</TD>
    <TD STYLE="text-align: center">Director</TD>
    <TD STYLE="text-align: center">April 24, 2023</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><U>/s/ Jerry M. Hunter&#9;</U><BR>
Jerry M. Hunter</TD>
    <TD STYLE="text-align: center">Director</TD>
    <TD STYLE="text-align: center">April 24, 2023</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><U>/s/ Susan Lanigan&#9;</U><BR>
Susan Lanigan</TD>
    <TD STYLE="text-align: center">Director</TD>
    <TD STYLE="text-align: center">April 24, 2023</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><U>/s/ W. Scott McGeorge&#9;</U><BR>
W. Scott McGeorge</TD>
    <TD STYLE="text-align: center">Director</TD>
    <TD STYLE="text-align: center">April 24, 2023</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><U>/s/ Tom Purvis&#9;</U><BR>
Tom Purvis</TD>
    <TD STYLE="text-align: center">Director</TD>
    <TD STYLE="text-align: center">April 24, 2023</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><U>/s/ Robert L. Shoptaw&#9;</U><BR>
Robert L. Shoptaw</TD>
    <TD STYLE="text-align: center">Director</TD>
    <TD STYLE="text-align: center">April 24, 2023</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><U>/s/ Julie Stackhouse&#9;</U><BR>
Julie Stackhouse</TD>
    <TD STYLE="text-align: center">Director</TD>
    <TD STYLE="text-align: center">April 24, 2023</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><U>/s/ Russell W. Teubner&#9;</U><BR>
Russell W. Teubner</TD>
    <TD STYLE="text-align: center">Director</TD>
    <TD STYLE="text-align: center">April 24, 2023</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><P STYLE="margin-top: 0; margin-bottom: 0">__________________</P>
        <P STYLE="margin-top: 0; margin-bottom: 0">Mindy West</P></TD>
    <TD STYLE="text-align: center">Director</TD>
    <TD STYLE="text-align: center">April 24, 2023</TD></TR>
  </TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
<P STYLE="margin: 0pt 0; font-size: 10pt; font-weight: bold; text-transform: uppercase; text-align: left">&nbsp;</P>

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<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>exh_51.htm
<DESCRIPTION>EXHIBIT 5.1
<TEXT>
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<P STYLE="text-align: right; margin: 0"><B>Exhibit 5.1</B></P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font-size: 10pt">
  <TR>
    <TD STYLE="text-align: right; width: 65%; vertical-align: top"><IMG SRC="troutman.jpg" ALT=""></TD>
    <TD STYLE="white-space: nowrap; text-align: left; width: 35%; vertical-align: top">
    <P STYLE="font-size: 10pt; text-align: right; margin: 0pt 0">TROUTMAN PEPPER HAMILTON SANDERS LLP</P>
    <P STYLE="font-size: 10pt; text-align: right; margin: 0pt 0">Attorneys at Law</P>
    <P STYLE="font-size: 10pt; text-align: right; margin: 0pt 0">Troutman Pepper Building</P>
    <P STYLE="font-size: 10pt; text-align: right; margin: 0pt 0">P.O. Box 1122 (23218-1122)</P>
    <P STYLE="font-size: 10pt; text-align: right; margin: 0pt 0">1001 Haxall Point</P>
    <P STYLE="font-size: 10pt; text-align: right; margin: 0pt 0">Richmond, Virginia 23219</P>
    <P STYLE="font-size: 10pt; text-align: right; margin: 0pt 0">804.697.1200 telephone</P>
    <P STYLE="font-size: 10pt; text-align: right; margin: 0pt 0">804.697.1339 facsimile</P>
    <P STYLE="font-size: 10pt; text-align: right; margin: 0pt 0">troutman.com</P></TD></TR>
  </TABLE>
<P STYLE="margin: 0pt 0">&nbsp;</P>

<P STYLE="margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0">April 24, 2023</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">The Board of Directors</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">Simmons First National Corporation</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">501 Main Street</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">Pine Bluff, Arkansas 71601</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; text-indent: -1in; margin: 0pt 0 0pt 1in"><U>Registration Statement on Form S-8</U></P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">Members of the Board of Directors:</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.5in; margin: 0pt 0">We have acted as counsel to Simmons First National
Corporation, an Arkansas corporation (the &ldquo;Company&rdquo;), in connection with the filing by the Company of the above-referenced
registration statement on Form&nbsp;S-8 (the &ldquo;Registration Statement&rdquo;) with the United States Securities and Exchange Commission
(the &ldquo;Commission&rdquo;) under the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;), whereby 3,800,000 shares
(the &ldquo;Shares&rdquo;) of Class A common stock, $0.01 par value per share (the &ldquo;Common Stock&rdquo;), of the Company are registered
to be issued in accordance with the Simmons First National Corporation 2023 Stock and Incentive Plan (the &ldquo;Plan&rdquo;). The Plan
and the issuance of the Shares pursuant to the Plan were approved by the Board of Directors of the Company (the &ldquo;Board&rdquo;) on
March 6, 2023, subject to shareholder approval, which was obtained on April 18, 2023.</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.5in; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.5in; margin: 0pt 0">This opinion is being furnished in accordance with
the requirements of Item 601(b)(5)(i) of Regulation S-K.</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.5in; margin: 0pt 0">We have examined originals or copies, certified or
otherwise identified to our satisfaction, of such corporate records, agreements, and other instruments, certificates, orders, opinions,
correspondence with public officials, certificates provided by the Company&rsquo;s officers and representatives, and other documents as
we have deemed necessary or advisable for the purposes of rendering the opinion set forth herein, including (i) the corporate and organizational
documents of the Company, including the Amended and Restated Articles of Incorporation, as amended to date (the &ldquo;Articles&rdquo;),
and the Amended and Restated Bylaws, as amended to date, (ii) the resolutions (the &ldquo;Resolutions&rdquo;) of the Board with respect
to the offering and issuance of the Shares under the Plan and certain related matters, (iii) the Plan and (iv)&nbsp;the Registration Statement
and exhibits thereto.</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.5in; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.5in; margin: 0pt 0">For purposes of the opinion expressed below, we have
assumed (i)&nbsp;the authenticity of all documents submitted to us as originals, (ii)&nbsp;the conformity to the originals of all documents
submitted as certified, photostatic or electronic copies and the authenticity of the originals thereof, (iii)&nbsp;the legal capacity
of natural persons, (iv)&nbsp;the genuineness of all signatures, including electronic signatures, not witnessed by us, (v)&nbsp;the due
authorization, execution and delivery of all documents by all parties, other than the Company, and the validity, binding effect and enforceability
thereof and (vi) the truth, accuracy</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.5in; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

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<P STYLE="margin: 0pt 0; font-size: 10pt">The Board of Directors</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">Simmons First National Corporation</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">April 24, 2023</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">Page 2</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 0">and completeness of the information, representations and warranties contained
in the records, documents, instruments and certificates we have reviewed.</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.5in; margin: 0pt 0">Based on the foregoing, and in reliance thereon, and
subject to the assumptions, comments, qualifications, limitations and exceptions set forth herein, we are of the opinion that the Shares
have been duly authorized and, when and if issued in accordance with the Articles, the Plan, the Registration Statement and the Resolutions
(assuming that, upon any issuance of the Shares, the total number of shares of Common Stock issued and outstanding will not exceed the
total number of shares of Common Stock that the Company is then authorized to issue under the Articles), the Shares will be validly issued,
fully paid and nonassessable.</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.5in; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.5in; margin: 0pt 0">We are members of the bar of the State of Arkansas
and are not purporting to be experts on, or generally familiar with, or qualified to express legal conclusions based upon, laws of any
state or jurisdiction other than the federal laws of the United States of America and the State of Arkansas and we express no opinion
as to the effect of the laws of any other jurisdiction or as to the securities or blue sky laws of any state (including, without limitation,
Arkansas), municipal law or the laws of any local agencies within any state (including, without limitation, Arkansas). This opinion is
limited to the matters stated herein, and no opinion is implied or may be inferred beyond the matters expressly stated herein.</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.5in; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.5in; margin: 0pt 0">Our opinion is as of the date hereof and we have no
responsibility to update this opinion for events and circumstances occurring after the date hereof or as to facts relating to prior events
that are subsequently brought to our attention and we disavow any undertaking to advise you of any changes in law.</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.5in; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.5in; margin: 0pt 0">We hereby consent to the filing of this opinion as
an exhibit to the Registration Statement.&nbsp;&nbsp;In giving this consent, we do not hereby admit that we come within the category of
persons whose consent is required under Section 7 of the Securities Act, or the rules or regulations of the Commission promulgated thereunder.</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.5in; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.5in; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 0; text-indent: 3in">Very truly yours,</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 0; text-indent: 3in">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 0; text-indent: 3in">/s/ Troutman Pepper Hamilton Sanders LLP</P>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt; text-align: center">&nbsp;</P>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt; text-align: center">&nbsp;</P>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt; text-align: center">&nbsp;</P>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt; text-align: center">&nbsp;</P>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt; text-align: center">&nbsp;</P>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt; text-align: center">&nbsp;</P>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt; text-align: center">&nbsp;</P>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt; text-align: center">&nbsp;</P>

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<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>3
<FILENAME>exh_232.htm
<DESCRIPTION>EXHIBIT 23.2
<TEXT>
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<P STYLE="font-size: 10pt; text-align: right; margin: 0pt 0"><B>Exhibit 23.2</B></P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0"><B>Consent of Independent Registered Public Accounting Firm</B></P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">We consent to the incorporation by reference in this Registration Statement on Form S-8 of Simmons
First National Corporation (the Company) of our report dated February 27, 2023, with respect to our audits of the consolidated financial
statements of the Company as of December 31, 2022 and 2021, and for each of the years in the three-year period ended December 31, 2022,
which report is included in the Company&rsquo;s Annual Report on Form 10-K for the year ended December 31, 2022. We also consent to the
incorporation by reference of our report dated February 27, 2023, with respect to our audit of the internal control over financial reporting
of the Company as of December 31, 2022, which report was included in the Company&rsquo;s Annual Report on Form 10-K for the year ended
December 31, 2022.</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><B>FORVIS, LLP </B></P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">/s/ FORVIS, LLP</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">Little Rock, Arkansas</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">April 24, 2023</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

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<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>4
<FILENAME>exh_107.htm
<DESCRIPTION>EX-FILING FEES
<TEXT>
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<P STYLE="margin: 0pt 0; font-size: 10pt; font-weight: bold; text-transform: uppercase; text-align: right">Exhibit 107.1</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-weight: bold; text-transform: uppercase; text-align: center">&#160;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-weight: bold; text-transform: uppercase; text-align: center">CALCULATION OF FILING FEE
TABLE</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-weight: bold; text-transform: uppercase; text-align: center">&#160;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: center"><FONT STYLE="background-color: white"><B>Form S-8</B></FONT></P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: center"><FONT STYLE="background-color: white">(Form Type)</FONT></P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: center">&#160;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: center"><FONT STYLE="background-color: white"><B>Simmons First National Corporation</B></FONT></P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: center"><FONT STYLE="background-color: white">(Exact Name of Registrant as Specified
in its Charter)</FONT></P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: center">&#160;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: center"><FONT STYLE="background-color: white"><U>Table 1: Newly Registered Securities</U></FONT></P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: center">&#160;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 10pt">
  <TR>
    <TD STYLE="border: black 1pt solid; width: 16%; text-align: center">Security Type</TD>
    <TD STYLE="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; width: 12%; text-align: center">Security Class Title</TD>
    <TD STYLE="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; width: 12%; text-align: center">Fee Calculation Rule</TD>
    <TD STYLE="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; width: 12%; text-align: center">Amount Registered<SUP>(1)</SUP></TD>
    <TD STYLE="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: center; width: 12%; padding-left: 0.1in">Proposed Maximum Offering Price Per Unit<SUP>(2)</SUP></TD>
    <TD STYLE="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; width: 12%; text-align: center">Maximum Aggregate <BR>
Offering Price<SUP>(2)</SUP></TD>
    <TD STYLE="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; width: 12%; text-align: center">Fee Rate</TD>
    <TD STYLE="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; width: 12%; text-align: center">Amount of <BR>
Registration Fee</TD></TR>
  <TR>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: center">Equity</TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: center">Class A Common Stock, $0.01 par value per share</TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: center">Other </TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: center">3,800,000</TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: center">$16.52</TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: center">$62,776,000</TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: center">0.0001102</TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: center">$6,917.92</TD></TR>
  <TR>
    <TD COLSPAN="4" STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: center">Total Offering Amounts</TD>
    <TD STYLE="border-right: black 1pt solid; text-align: center; border-bottom: black 1pt solid; vertical-align: top">&#160;</TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: center">$62,776,000</TD>
    <TD STYLE="border-right: black 1pt solid; text-align: center; border-bottom: black 1pt solid; vertical-align: top">&#160;</TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: center">$6,917.92</TD></TR>
  <TR>
    <TD COLSPAN="4" STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: center">Total Fee Offsets</TD>
    <TD STYLE="border-right: black 1pt solid; text-align: center; border-bottom: black 1pt solid; vertical-align: top">&#160;</TD>
    <TD STYLE="border-right: black 1pt solid; text-align: center; border-bottom: black 1pt solid; vertical-align: top">&#160;</TD>
    <TD STYLE="border-right: black 1pt solid; text-align: center; border-bottom: black 1pt solid; vertical-align: top">&#160;</TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: center">--</TD></TR>
  <TR>
    <TD COLSPAN="4" STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: center">Net Fee Due</TD>
    <TD STYLE="border-right: black 1pt solid; text-align: center; border-bottom: black 1pt solid; vertical-align: top">&#160;</TD>
    <TD STYLE="border-right: black 1pt solid; text-align: center; border-bottom: black 1pt solid; vertical-align: top">&#160;</TD>
    <TD STYLE="border-right: black 1pt solid; text-align: center; border-bottom: black 1pt solid; vertical-align: top">&#160;</TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: center">$6,917.92</TD></TR>
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<P STYLE="margin: 0pt 0; font-size: 10pt">&#160;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">(1)</TD><TD>Consists of shares of Class A common stock, par value $0.01 per share (&#8220;Common Stock&#8221;) of the registrant Simmons First
National Corporation reserved for issuance under the Simmons First National Corporation 2023 Stock and Incentive Plan. Pursuant to Rule
416(a) under the Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;), this registration statement shall also cover any
additional shares of the registrant&#8217;s Common Stock that become issuable in respect of the securities identified in the above table
by reason of any stock dividend, stock split, reverse stock split, recapitalization, merger, consolidation, reorganization, reclassification,
combination, exchange of shares or similar event or change in the registrant&#8217;s capital stock.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt">&#160;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">(2)</TD><TD>Estimated pursuant to Rule 457(c) and (h) under the Securities Act, solely for the purpose of calculating the amount of the registration
fee. The price shown is based upon the average of the high and low prices of the registrant&#8217;s Common Stock, as reported on The Nasdaq
Global Select Market on April 19, 2023.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt">&#160;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: center"><FONT STYLE="background-color: white"><U>Table 2: Fee Offset Claims and
Sources</U></FONT></P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: center">&#160;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: center">Not applicable.</P>


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