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SEC Company Response from PROSPERITY BANCSHARES INC (PB) (CIK 0001068851) (PB) — Sep 3, 2014

PROSPERITY BANCSHARES INC (PB) (CIK 0001068851)
Date: Sept. 3, 2014 · CIK: 0001068851 · Accession: 0001193125-14-330347

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File numbers found in text: 001-35388

Referenced dates: August 26, 2014

Date
September 3, 2014
Author
/s/ Charlotte M. Rasche
Form
CORRESP
Company
PROSPERITY BANCSHARES INC (PB) (CIK 0001068851)

Letter

Via EDGAR Division of Corporate Finance Securities and Exchange Commission Re: Prosperity Bancshares, Inc. Form 10-K for the Fiscal Year Ended December 31, 2013 Filed February 28, 2014 File No. 001-35388

Dear Mr. Nolan:

We have received your comment letter dated August 26, 2014 related to the filing referenced above. As discussed with you today, we request an additional ten business days to gather the necessary data, and therefore, expect to provide our response to your comment letter no later than September 24, 2014.

Very truly yours,
/s/ Charlotte M. Rasche

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CORRESP
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CORRESP

 September 3, 2014

Via EDGAR

 John P. Nolan

Senior Assistant Chief Accountant

 Division of Corporate Finance

 Securities and Exchange Commission

 100 F Street, N.E.

Washington, D.C. 20549

Re:
Prosperity Bancshares, Inc.

Form 10-K for the Fiscal Year Ended December 31, 2013

Filed February 28, 2014

File No. 001-35388

 Dear Mr. Nolan:

We have received your comment letter dated August 26, 2014 related to the filing referenced above. As discussed with you today, we request an additional
ten business days to gather the necessary data, and therefore, expect to provide our response to your comment letter no later than September 24, 2014.

Very truly yours,

/s/ Charlotte M. Rasche

 Charlotte M. Rasche

 Sr. Executive Vice
President and General Counsel

 80 Sugar Creek Center Boulevard

Sugar Land, TX 77478

charlotte.rasche@prosperitybankusa.com