SEC Comment Letter for HOME BANCSHARES INC (HOMB) (CIK 0001331520) (HOMB) — Jul 12, 2013
HOME BANCSHARES INC (HOMB) (CIK 0001331520)
Date: July 12, 2013 · CIK: 0001331520 · Accession: 0000000000-13-038151
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July 12 , 2013 Via E -mail Randy Mayor Chief Financial Officer Home Bancshares, Inc. 719 Harkrider, Suite 100 Conway , AR 72032 Re: Home Bancshares, Inc. Form 10 -K for the period ended December 31, 2012 Filed March 4, 2013 File No. 000 -51904 Dear M r. Mayor : We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or 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. We urge all persons who are res ponsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Amit Pande Amit Pande Accounting Branch Chief