SEC Comment Letter for RENASANT CORP (RNST) (CIK 0000715072) (RNST) — Sep 15, 2010

RENASANT CORP (RNST) (CIK 0000715072)
Date: Sept. 15, 2010 · CIK: 0000715072 · Accession: 0000000000-10-053825

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Date

September 15, 2010

Author

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Form

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Company

RENASANT CORP (RNST) (CIK 0000715072)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE September 15, 2010 E. Robinson McGraw Chairman of the Board, President and Chief Executive Officer Renasant Corporation 209 Troy Street Tupelo, Mississippi 38804-4827 Re: Renasant Corporation Form 10-K for the Fiscal Year Ended December 31, 2009 File No. 1-13253

Dear Mr. McGraw:

We have completed our review of your Form 10-K for the fiscal year ended December 31, 2009, and we have no further comments. Sincerely, K a t h r y n M c H a l e Senior Counsel

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

DIVISION OF
  CORPORATION FINANCE

September 15, 2010
  E. Robinson McGraw Chairman of the Board, President and Chief Executive Officer Renasant Corporation 209 Troy Street Tupelo, Mississippi 38804-4827
Re: Renasant Corporation
  Form 10-K for the Fiscal Year Ended December 31, 2009   File No. 1-13253

Dear Mr. McGraw:

We have completed our review of your Form  10-K for the fiscal year ended December
31, 2009, and we have no further comments.
Sincerely,
          K a t h r y n  M c H a l e         Senior Counsel

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