SEC Comment Letter 0000000000-23-001550 to SIMMONS FIRST NATIONAL CORP (SFNC) (CIK 0000090498) (SFNC)
SIMMONS FIRST NATIONAL CORP (SFNC) (CIK 0000090498)
Date: Feb. 15, 2023 · CIK: 0000090498 · Accession: 0000000000-23-001550
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File numbers found in text: 000-06253
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United States securities and exchange commission logo
February 15, 2023
James M. Brogdon
Executive Vice President, Chief Financial Officer and Treasurer
Simmons First National Corporation
501 Main Street
Pine Bluff, Arkansas 71601
Re:Simmons First National Corporation
Form 10-K for the Fiscal Year Ended December 31, 2021
File No. 000-06253
Dear James M. Brogdon:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Finance