SEC Comment Letter for RENASANT CORP (RNST) (CIK 0000715072) (RNST) — Dec 19, 2012
RENASANT CORP (RNST) (CIK 0000715072)
Date: Dec. 19, 2012 · CIK: 0000715072 · Accession: 0000000000-12-068205
AI Filing Summary & Sentiment
Letter
December 10 , 201 2 Via Email Kevin D. Chapman Chief Financial Officer Renasant Corp. 209 Troy Street Tupelo, Mississippi 38804 -4827
Re: Renasant Corp . Form 10-K for the Fiscal Year E nded December 31, 20 11 Filed March 8 , 2012 Form 10 -Q for the period ended September 30, 2012 Filed November 9 , 2012 File No. 1-13253
Dear M r. Chapman :
We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filings to be certain that the filings include the information the Securities Exchange Act of 1934 and a ll applicable rules require.
Sincerely,
/s/ Michael R. Clampitt
Show Raw Text
December 10 , 201 2
Via Email
Kevin D. Chapman
Chief Financial Officer
Renasant Corp.
209 Troy Street
Tupelo, Mississippi 38804 -4827
Re: Renasant Corp .
Form 10-K for the Fiscal Year E nded December 31, 20 11
Filed March 8 , 2012
Form 10 -Q for the period ended September 30, 2012
Filed November 9 , 2012
File No. 1-13253
Dear M r. Chapman :
We have completed our review of your filings. We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filings and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States. We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filings to be certain that the filings include the
information the Securities Exchange Act of 1934 and a ll applicable rules require.
Sincerely,
/s/ Michael R. Clampitt
Michael Clampitt
Senior Attorney