Correspondence 0001193125-23-164143 from CARRIAGE SERVICES INC (CSV) (CIK 0001016281) (CSV)
CARRIAGE SERVICES INC (CSV) (CIK 0001016281)
Date: June 9, 2023 · CIK: 0001016281 · Accession: 0001193125-23-164143
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File numbers found in text: 333-272350
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CORRESP 1 filename1.htm CORRESP June 9, 2023 Via EDGAR and Federal Express U.S. Securities and Exchange Commission Division of Corporate Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Taylor Beech Re: Carriage Services, Inc. Registration Statement on Form S-3 File No. 333-272350 Dear Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Carriage Services, Inc. (the “Company”), the registrant under the registration statement on Form S-3, File No. 333-272350 (the “Registration Statement”), respectfully requests that the Registration Statement be declared effective at 4:00 p.m., Washington, D.C. time, on June 13, 2023, or as soon as practicable thereafter. Very truly yours, CARRIAGE SERVICES, INC. /s/ L. Kian Granmayeh L. Kian Granmayeh Executive Vice President, Chief Financial Officer, and Treasurer (Principal Financial Officer) 3040 Post Oak Boulevard Suite 300 Houston, Texas 77056 Phone (713) 332-8400