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SEC Company Response from RENASANT CORP (RNST) (CIK 0000715072) (RNST) — Jun 8, 2006

RENASANT CORP (RNST) (CIK 0000715072)
Date: June 8, 2006 · CIK: 0000715072 · Accession: 0001193125-06-126857

AI Filing Summary & Sentiment

File numbers found in text: 333-134305

Date
June 8, 2006
Author
Mark W. Jeanfreau
Form
CORRESP
Company
RENASANT CORP (RNST) (CIK 0000715072)

Letter

VIA EDGAR Securities and Exchange Commission Attention: Mr. Christian N. Windsor Division of Corporation Finance Re: Renasant Corporation Registration Statement on Form S-3 Commission File No. 333-134305

Dear Mr. Windsor:

On behalf of Renasant Corporation (the “Registrant”), I hereby request, pursuant to Rule 461 under the Securities Act of 1933, as amended, that the effective date of the above referenced Registration Statement be accelerated so that such Registration Statement will become effective at 10:00 a.m., Eastern Standard Time, on Monday, June 12, 2006, or as soon thereafter as possible.

The Registrant acknowledges that:

•

Should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

•

The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

•

The Registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

If you have any questions relating to this acceleration request, please contact me at (504) 584-9236.

Very truly yours,
Mark W. Jeanfreau

Show Raw Text
CORRESP
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filename1.htm

Acceleration Request

 New Orleans,

 LA

 Baton Rouge,

 LA

 Houston, TX

 London, England

 Canal Place

 365 Canal Street • Suite 2000

 New Orleans, Louisiana 70130-6534

 (504) 566-1311

 FAX: (504) 568-9130

 Jackson, MS

 Tupelo, MS

 Gulfport, MS

 Tampa, FL

www.phelpsdunbar.com

 June 8, 2006

 VIA EDGAR

 Securities and Exchange Commission

 100 F Street, N.E.

 Washington, D.C. 20549

 Attention: Mr. Christian N. Windsor

 Division of Corporation Finance

Re:
Renasant Corporation

 Registration
Statement on Form S-3

 Commission File No. 333-134305

 Dear Mr. Windsor:

 On behalf of Renasant Corporation
(the “Registrant”), I hereby request, pursuant to Rule 461 under the Securities Act of 1933, as amended, that the effective date of the above referenced Registration Statement be accelerated so that such Registration Statement will become
effective at 10:00 a.m., Eastern Standard Time, on Monday, June 12, 2006, or as soon thereafter as possible.

 The Registrant
acknowledges that:

•

Should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose
the Commission from taking any action with respect to the filing;

•

The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility
for the adequacy and accuracy of the disclosure in the filing; and

•

The Registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal
securities laws of the United States.

 If you have any questions relating to this acceleration request, please contact me at
(504) 584-9236.

 Very truly yours,

 Mark W. Jeanfreau