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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

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

File numbers found in text: 000-51904

Date
November 4, 2011
Author
/s/ John P. Nolan
Form
UPLOAD
Company
HOME BANCSHARES INC (HOMB) (CIK 0001331520)

Letter

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

Show Raw Text
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