SecProbe.io

Mail Stop 4561         June 27, 2008
By U.S. Mail and Facsimile to 1-501-329-9139

Randy E. Mayor  Chief Financial Officer  Home Bancshares, Inc.  719 Harkrider, Suite 100 Conway, Arkansas 72032
Re: Home Bancshares, Inc.   Form 10-K for the Fiscal Year Ended December 31, 2007  Definitive Proxy Statement on Schedule 14A filed March 10, 2008
 File No. 000-51904

Dear Mr. Mayor:

We have reviewed the above-referenced filings and have the following comment.
Where indicated, we think you should revise your documents in response to this
comment.  If you disagree, we will consider your explanation as to why our comment is
inapplicable or a revision is unnecessary.  Pl ease be as detailed as necessary in your
explanation.  In our comment, we may ask you to provide us with information so we may
better understand your disclosure.  After re viewing this information, we may raise
additional comments.

Please understand that the purpose of our re view process is to assist you in your
compliance with the applicable disclosure  requirements and to  enhance the overall
disclosure in your filings.  We look forward to working with you in these respects.  We
welcome any questions you may have about our comments or any other aspect of our review.  Feel free to call us at the telephone numbers listed at the end of this letter.

Form 10-Q/A for period ended March 31, 2008

Item 6, Exhibits
1. We refer to the amended certifications by the Chief Executive Officer and Chief
Financial Officer required by Item 302 of  the Sarbanes-Oxley Act of 2002 that
were filed as Exhibits 31.1 and 31.2 da ted March 14, 2008.   Please revise the
certifications or tell us the reasons why the Company has amended them by

Randy E. Mayor
Home Bancshares, Inc.
June 27, 2008 Page 2

deleting former paragraph 3 which certified  that to the best of the knowledge of
these officers, the financial statements and other financial information included in
the quarterly report fairly present the financial conditi on, results of operations and
cash flows of the Company for that pe riod.   Refer in your response to SEC
Release 33-8238 and paragraph (B)(31) of Item 601 of Regulation S-K that require this paragraph be includ ed in the certifications.
 Closing Comments

As appropriate, please amend your filing and respond to these comments within
10 business days or tell us when you will provid e us with a response.  You may wish to
provide us with marked copies of the amendm ent to expedite our review.  Please furnish
a cover letter with your amendment that keys your responses to our comments and provides any requested information.  Detailed co ver letters greatly faci litate our review.
Please understand that we may have addi tional comments after reviewing your
amendment and responses to our comments.    We urge all persons who are responsi ble for the accuracy an d adequacy of the
disclosure in the filing to be certain that the filing includes all in formation required under
the Securities Exchange Act of 1934 and th at they have provided all information
investors require for an informed invest ment decision.  Since the company and its
management are in possession of all facts re lating to a company’s disclosure, they are
responsible for the accuracy and adequacy of the disclosures they have made.
  In connection with responding to our comments, please provide, in writing, a statement from the company acknowledging that:
• the company is responsible for the adequacy  and accuracy of the disclosure in the
filing;

• staff comments or changes to disclosure  in response to staff comments do not
foreclose the Commission from taking any action with respect to 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.

In addition, please be advise d that the Division of Enfo rcement has access to all
information you provide to the staff of the Divi sion of Corporation Fi nance in our review
of your filing or in response to our comments on your filing.     You may contact Edwin Adames at ( 202) 551-3447 or John Nolan at (202) 551-
3492 if you have questions regarding comments on the financial statements and related

Randy E. Mayor
Home Bancshares, Inc.  June 27, 2008 Page 3

matters.  Please contact Jessica Livingston, Atto rney Advisor, at (202) 551-3448 or me at
(202) 551-3436 with any other questions.

Sincerely,

Christian Windsor Special Counsel