<SEC-DOCUMENT>0001193125-17-130672.txt : 20170522
<SEC-HEADER>0001193125-17-130672.hdr.sgml : 20170522
<ACCEPTANCE-DATETIME>20170420162204
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-17-130672
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20170420

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CARRIAGE FLORIDA HOLDINGS, INC.
		CENTRAL INDEX KEY:			0001160897
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056
		BUSINESS PHONE:		7133328400

	MAIL ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CARRIAGE MERGER III INC
		DATE OF NAME CHANGE:	20011016

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CARRIAGE FUNERAL MANAGEMENT, INC.
		CENTRAL INDEX KEY:			0001160898
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056
		BUSINESS PHONE:		7133328400

	MAIL ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CARRIAGE MERGER II INC
		DATE OF NAME CHANGE:	20011016

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COCHRANES CHAPEL OF THE ROSES INC
		CENTRAL INDEX KEY:			0001160902
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056
		BUSINESS PHONE:		7133328400

	MAIL ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CARRIAGE TEAM CALIFORNIA FUNERAL LLC
		CENTRAL INDEX KEY:			0001160913
		IRS NUMBER:				760627584
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056
		BUSINESS PHONE:		7133328400

	MAIL ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CSI Funeral Services of Massachusetts, Inc.
		CENTRAL INDEX KEY:			0001325155
		IRS NUMBER:				043406556
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		101 FEDERAL STREET
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02110
		BUSINESS PHONE:		713.332.8400

	MAIL ADDRESS:	
		STREET 1:		101 FEDERAL STREET
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02110

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Carriage Merger VI, Inc.
		CENTRAL INDEX KEY:			0001595780
		IRS NUMBER:				455172743
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3040 POST OAK BLVD.
		STREET 2:		SUITE 300
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056
		BUSINESS PHONE:		(713) 332-8400

	MAIL ADDRESS:	
		STREET 1:		3040 POST OAK BLVD.
		STREET 2:		SUITE 300
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CARRIAGE SERVICES OF OHIO LLC
		CENTRAL INDEX KEY:			0001160910
		IRS NUMBER:				760627588
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056
		BUSINESS PHONE:		7133328400

	MAIL ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CARRIAGE TEAM FLORIDA CEMETERY LLC
		CENTRAL INDEX KEY:			0001160912
		IRS NUMBER:				760627585
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056
		BUSINESS PHONE:		7133328400

	MAIL ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CARRIAGE TEAM CALIFORNIA CEMETERY LLC
		CENTRAL INDEX KEY:			0001160914
		IRS NUMBER:				760627583
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056
		BUSINESS PHONE:		7133328400

	MAIL ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CARRIAGE SERVICES OF OKLAHOMA LLC
		CENTRAL INDEX KEY:			0001160918
		IRS NUMBER:				760590850
		STATE OF INCORPORATION:			OK
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056
		BUSINESS PHONE:		7133328400

	MAIL ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			WILSON & KRATZER MORTUARIES
		CENTRAL INDEX KEY:			0001160925
		IRS NUMBER:				942677490
		STATE OF INCORPORATION:			TX
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056
		BUSINESS PHONE:		7133328400

	MAIL ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CARRIAGE FUNERAL SERVICES OF KENTUCKY INC
		CENTRAL INDEX KEY:			0001160933
		IRS NUMBER:				611015339
		STATE OF INCORPORATION:			KY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056

	MAIL ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CARRIAGE FUNERAL SERVICES OF MICHIGAN INC
		CENTRAL INDEX KEY:			0001160935
		IRS NUMBER:				383149715
		STATE OF INCORPORATION:			MI
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056

	MAIL ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Cloverdale Park, Inc.
		CENTRAL INDEX KEY:			0001507485
		IRS NUMBER:				820251267
		STATE OF INCORPORATION:			ID
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3040 POST OAK BOULEVARD
		STREET 2:		SUITE 300
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056
		BUSINESS PHONE:		713-332-8400

	MAIL ADDRESS:	
		STREET 1:		3040 POST OAK BOULEVARD
		STREET 2:		SUITE 300
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Carriage Services Investment Advisors, Inc.
		CENTRAL INDEX KEY:			0001595767
		IRS NUMBER:				455172629
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3040 POST OAK BLVD.
		STREET 2:		SUITE 300
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056
		BUSINESS PHONE:		(713) 332-8400

	MAIL ADDRESS:	
		STREET 1:		3040 POST OAK BLVD.
		STREET 2:		SUITE 300
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Carriage Services of Louisiana, Inc.
		CENTRAL INDEX KEY:			0001702037
		IRS NUMBER:				454566991
		STATE OF INCORPORATION:			LA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3040 POST OAK BLVD.
		STREET 2:		SUITE 300
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056
		BUSINESS PHONE:		7133328400

	MAIL ADDRESS:	
		STREET 1:		3040 POST OAK BLVD.
		STREET 2:		SUITE 300
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Carriage Services of Tennessee, Inc.
		CENTRAL INDEX KEY:			0001702041
		IRS NUMBER:				455195328
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3040 POST OAK BLVD.
		STREET 2:		SUITE 300
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056
		BUSINESS PHONE:		7133328400

	MAIL ADDRESS:	
		STREET 1:		3040 POST OAK BLVD.
		STREET 2:		SUITE 300
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PNCA, Inc.
		CENTRAL INDEX KEY:			0001702089
		IRS NUMBER:				455172856
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3040 POST OAK BLVD.
		STREET 2:		SUITE 300
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056
		BUSINESS PHONE:		7133328400

	MAIL ADDRESS:	
		STREET 1:		3040 POST OAK BLVD.
		STREET 2:		SUITE 300
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CARRIAGE PENNSYLVANIA HOLDINGS, INC.
		CENTRAL INDEX KEY:			0001160899
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056
		BUSINESS PHONE:		7133328400

	MAIL ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CARRIAGE MERGER I INC
		DATE OF NAME CHANGE:	20011016

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			HORIZON CREMATION SOCIETY INC
		CENTRAL INDEX KEY:			0001160901
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056
		BUSINESS PHONE:		7133328400

	MAIL ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CARRIAGE HOLDING CO INC
		CENTRAL INDEX KEY:			0001160936
		IRS NUMBER:				760393194
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056

	MAIL ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CSRE Holdings, Inc.
		CENTRAL INDEX KEY:			0001702051
		IRS NUMBER:				455172787
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3040 POST OAK BLVD.
		STREET 2:		SUITE 300
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056
		BUSINESS PHONE:		7133328400

	MAIL ADDRESS:	
		STREET 1:		3040 POST OAK BLVD.
		STREET 2:		SUITE 300
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CARRIAGE CEMETERY SERVICES OF CALIFORNIA INC
		CENTRAL INDEX KEY:			0001160907
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056
		BUSINESS PHONE:		7133328400

	MAIL ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CARRIAGE TEAM FLORIDA FUNERAL LLC
		CENTRAL INDEX KEY:			0001160911
		IRS NUMBER:				760627586
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056
		BUSINESS PHONE:		7133328400

	MAIL ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CARRIAGE CEMETERY SERVICES INC
		CENTRAL INDEX KEY:			0001160919
		IRS NUMBER:				760592642
		STATE OF INCORPORATION:			TX
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056
		BUSINESS PHONE:		7133328400

	MAIL ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CARRIAGE FUNERAL SERVICES OF CALIFORNIA INC
		CENTRAL INDEX KEY:			0001160932
		IRS NUMBER:				760517196
		STATE OF INCORPORATION:			CA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056

	MAIL ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CFS FUNERAL SERVICES INC
		CENTRAL INDEX KEY:			0001160937
		IRS NUMBER:				760386580
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056

	MAIL ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			HUBBARD FUNERAL HOME INC
		CENTRAL INDEX KEY:			0001160917
		IRS NUMBER:				530226299
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056
		BUSINESS PHONE:		7133328400

	MAIL ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CARRIAGE LIFE EVENTS INC
		CENTRAL INDEX KEY:			0001160900
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056
		BUSINESS PHONE:		7133328400

	MAIL ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CARRIAGE CEMETERY SERVICES OF IDAHO INC
		CENTRAL INDEX KEY:			0001160926
		IRS NUMBER:				820210596
		STATE OF INCORPORATION:			ID
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056
		BUSINESS PHONE:		7133328400

	MAIL ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CARRIAGE TEAM KANSAS LLC
		CENTRAL INDEX KEY:			0001160909
		IRS NUMBER:				760627587
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056
		BUSINESS PHONE:		7133328400

	MAIL ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CARRIAGE SERVICES OF NEW MEXICO INC
		CENTRAL INDEX KEY:			0001160920
		IRS NUMBER:				760585891
		STATE OF INCORPORATION:			NM
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056
		BUSINESS PHONE:		7133328400

	MAIL ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Cataudella Funeral Home, Inc.
		CENTRAL INDEX KEY:			0001507438
		IRS NUMBER:				042588311
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3040 POST OAK BOULEVARD
		STREET 2:		SUITE 300
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056
		BUSINESS PHONE:		713-332-8400

	MAIL ADDRESS:	
		STREET 1:		3040 POST OAK BOULEVARD
		STREET 2:		SUITE 300
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Carriage Operations, Inc.
		CENTRAL INDEX KEY:			0001702045
		IRS NUMBER:				455172914
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3040 POST OAK BLVD.
		STREET 2:		SUITE 300
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056
		BUSINESS PHONE:		7133328400

	MAIL ADDRESS:	
		STREET 1:		3040 POST OAK BLVD.
		STREET 2:		SUITE 300
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CARRIAGE INTERNET STRATEGIES INC
		CENTRAL INDEX KEY:			0001160905
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056
		BUSINESS PHONE:		7133328400

	MAIL ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CARRIAGE MUNICIPAL CEMETERY SERVICES OF NEVADA INC
		CENTRAL INDEX KEY:			0001160908
		IRS NUMBER:				760635742
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056
		BUSINESS PHONE:		7133328400

	MAIL ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CARRIAGE SERVICES OF NEVADA INC
		CENTRAL INDEX KEY:			0001160915
		IRS NUMBER:				760595471
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056
		BUSINESS PHONE:		7133328400

	MAIL ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CARRIAGE MANAGEMENT, INC.
		CENTRAL INDEX KEY:			0001160903
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056
		BUSINESS PHONE:		7133328400

	MAIL ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CARRIAGE MANAGEMENT LP
		DATE OF NAME CHANGE:	20011016

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CHC INSURANCE AGENCY OF OHIO INC
		CENTRAL INDEX KEY:			0001160923
		IRS NUMBER:				760584854
		STATE OF INCORPORATION:			OH
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056
		BUSINESS PHONE:		7133328400

	MAIL ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CARRIAGE SERVICES INC
		CENTRAL INDEX KEY:			0001016281
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PERSONAL SERVICES [7200]
		IRS NUMBER:				760423828
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3040 POST OAK BOULEVARD
		STREET 2:		SUITE 300
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056
		BUSINESS PHONE:		713-332-8400

	MAIL ADDRESS:	
		STREET 1:		3040 POST OAK BOULEVARD
		STREET 2:		SUITE 300
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ROLLING HILLS MEMORIAL PARK
		CENTRAL INDEX KEY:			0001160921
		IRS NUMBER:				941495168
		STATE OF INCORPORATION:			CA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056
		BUSINESS PHONE:		7133328400

	MAIL ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CARRIAGE SERVICES OF CONNECTICUT INC
		CENTRAL INDEX KEY:			0001160924
		IRS NUMBER:				061491781
		STATE OF INCORPORATION:			CT
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056
		BUSINESS PHONE:		7133328400

	MAIL ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Forastiere Family Funeral Service, Inc.
		CENTRAL INDEX KEY:			0001325150
		IRS NUMBER:				760615410
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		101 FEDERAL STREET
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02110
		BUSINESS PHONE:		713.332.8400

	MAIL ADDRESS:	
		STREET 1:		101 FEDERAL STREET
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02110

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CARRIAGE FUNERAL HOLDINGS INC
		CENTRAL INDEX KEY:			0001160938
		IRS NUMBER:				760339922
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056

	MAIL ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CARRIAGE INSURANCE AGENCY OF MASSACHUSETTS INC
		CENTRAL INDEX KEY:			0001160906
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056
		BUSINESS PHONE:		7133328400

	MAIL ADDRESS:	
		STREET 1:		1900 ST JAMES PLACE 4TH FLOOR
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML><HEAD>
<TITLE>CORRESP</TITLE>
</HEAD>
 <BODY BGCOLOR="WHITE">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">[Carriage Letterhead] </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">April&nbsp;20, 2017 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><I>Via EDGAR and Federal
Express </I></B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">U.S. Securities and Exchange Commission </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporate Finance </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street, N.E. </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, D.C. 20549 </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="10%" VALIGN="top" ALIGN="left">Attention:</TD>
<TD ALIGN="left" VALIGN="top">Mr. Greg Dundas </TD></TR></TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="6%" VALIGN="top" ALIGN="left">Re:</TD>
<TD ALIGN="left" VALIGN="top">Carriage Services, Inc. </TD></TR></TABLE> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:10%; font-size:10pt; font-family:Times New Roman">Registration Statement on
<FONT STYLE="white-space:nowrap">Form&nbsp;S-3/A</FONT> </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:10%; font-size:10pt; font-family:Times New Roman">File <FONT STYLE="white-space:nowrap">No.&nbsp;333-217234</FONT> </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Dear Ladies and Gentlemen: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Pursuant to Rule
461 under the Securities Act of 1933, as amended, Carriage Services, Inc. (the &#147;<U>Company</U>&#148;), the registrant under the registration statement on Form <FONT STYLE="white-space:nowrap">S-3/A,</FONT> File
<FONT STYLE="white-space:nowrap">No.&nbsp;333-217234</FONT> (the &#147;<U>Registration Statement</U>&#148;), respectfully requests that the Registration Statement be declared effective at 4:00 p.m., Washington, D.C. time, on April&nbsp;24, 2017, or
as soon as practicable thereafter. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="40%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt">


<TR>
<TD WIDTH="100%"></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Very truly yours,</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">CARRIAGE SERVICES, INC.</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Viki King Blinderman</P></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Viki King Blinderman</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"><I>Senior Vice President, Principal Financial Officer, Chief Accounting Officer and Secretary</I></TD></TR>
</TABLE></DIV>
</BODY></HTML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
