SEC Comment Letter for PROSPERITY BANCSHARES INC (PB) (CIK 0001068851) (PB) — Jan 26, 2015
PROSPERITY BANCSHARES INC (PB) (CIK 0001068851)
Date: Jan. 26, 2015 · CIK: 0001068851 · Accession: 0000000000-15-003736
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File numbers found in text: 001-35388
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January 26, 2015 Via E -mail David Holloway Chief Financial Officer Prosperity Bancshares, Inc. 4295 San Felipe Houston, Texas 77027 Re: Prosperity Bancshares, Inc. Form 10 -K for th e Fiscal Year Ended December 31, 2013 Filed February 28, 2104 File No. 001-35388 Dear Mr. Holloway : We have completed our review of your filing . 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 filing 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 u rge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ John P. Nolan John P. Nolan Senior Assistant Chief Accountant