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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

AI Filing Summary & Sentiment

File numbers found in text: 333-272350

Date
June 9, 2023
Author
Not clearly detected
Form
CORRESP
Company
CARRIAGE SERVICES INC (CSV) (CIK 0001016281)

Letter

Via EDGAR and Federal Express Division of Corporate Finance Attention: Taylor Beech Registration Statement on Form S-3 File No. 333-272350

Re: Carriage Services, Inc.

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.

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CORRESP
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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