SEC Comment Letter for HOME BANCSHARES INC (HOMB) (CIK 0001331520) (HOMB) — Nov 4, 2011
HOME BANCSHARES INC (HOMB) (CIK 0001331520)
Date: Nov. 4, 2011 · CIK: 0001331520 · Accession: 0000000000-11-064451
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File numbers found in text: 000-51904
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November 4, 2011 Via Facsimile Mr. C. Randall Sims Chief Executive Officer Home Bancshares, Inc. 719 Harkrider, Suite 100 Conway, Arkansas 72032 Re: Home Bancshares, Inc. Form 10-K for Fiscal Year Ended December 31, 2009 Filed March 5, 2010 Form 10-K for Fiscal Year Ended December 31, 2010 Filed March 10, 2011 Form 10-Q for Fiscal Quarter Ended March 31, 2011 Filed May 6, 2011 File No. 000-51904 Dear Mr. Sims: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include 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