SEC Comment Letter 0000000000-23-006120 to CARRIAGE SERVICES INC (CSV) (CIK 0001016281) (CSV)
CARRIAGE SERVICES INC (CSV) (CIK 0001016281)
Date: June 8, 2023 · CIK: 0001016281 · Accession: 0000000000-23-006120
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File numbers found in text: 333-272350
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United States securities and exchange commission logo
June 8, 2023
L. Kian Granmayeh
Chief Financial Officer
Carriage Services Inc.
3040 Post Oak Blvd., Suite 300
Houston, Texas 77056
Re:Carriage Services Inc.
Registration Statement on Form S-3
Filed June 1, 2023
File No. 333-272350
Dear L. Kian Granmayeh:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Taylor Beech at 202-551-4515 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Adam K. Nalley