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SEC Company Response from PROSPERITY BANCSHARES INC (PB) (CIK 0001068851) (PB) — Sep 16, 2019

PROSPERITY BANCSHARES INC (PB) (CIK 0001068851)
Date: Sept. 16, 2019 · CIK: 0001068851 · Accession: 0001193125-19-246011

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File numbers found in text: 333-233443

Date
September 16, 2019
Author
By
Form
CORRESP
Company
PROSPERITY BANCSHARES INC (PB) (CIK 0001068851)

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Financial Services Washington, D.C. 20549 Attention: Jessica Livingston Re: Prosperity Bancshares, Inc. Registration Statement on Form S-4 (File No. 333-233443)

Dear Ms. Livingston:

The undersigned, Prosperity Bancshares, Inc. (the “Company”), pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, hereby requests that the effective date of the above-referenced Registration Statement on Form S-4 be accelerated to 4:00 p.m. Eastern Time on Tuesday, September 17, 2019, or as soon possible thereafter.

We request that we be notified of such effectiveness by a telephone call to Daniel W. Areshenko of Bracewell LLP, the Company’s counsel, at (713) 221-1358 and that such effectiveness also be confirmed in writing.

Sincerely,
PROSPERITY BANCSHARES, INC.

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CORRESP
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CORRESP

 Prosperity Bancshares, Inc.

Prosperity Bank Plaza

4295 San Felipe

 Houston,
Texas 77027

 September 16, 2019

 VIA EDGAR

 United States Securities and Exchange Commission

Division of Corporation Finance

 Office of Financial Services

 100 F Street, N.E.

 Washington, D.C. 20549

Attention: Jessica Livingston

Re:
 Prosperity Bancshares, Inc.

 Registration Statement on Form S-4 (File No. 333-233443)

Dear Ms. Livingston:

 The undersigned, Prosperity
Bancshares, Inc. (the “Company”), pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, hereby requests that the effective date of the above-referenced Registration Statement on Form S-4 be accelerated to
4:00 p.m. Eastern Time on Tuesday, September 17, 2019, or as soon possible thereafter.

 We request that we be notified of such effectiveness by a
telephone call to Daniel W. Areshenko of Bracewell LLP, the Company’s counsel, at (713) 221-1358 and that such effectiveness also be confirmed in writing.

Sincerely,

PROSPERITY BANCSHARES, INC.

By:

/s/ Charlotte M. Rasche

 Charlotte M. Rasche

 Executive Vice President
and General Counsel