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SEC Comment Letter for HOME BANCSHARES (HOMB) — Jan 27, 2026

HOME BANCSHARES INC
Date: Jan. 27, 2026 · CIK: 0001331520 · Accession: 0000000000-26-000841

Offering / Registration Process Regulatory Compliance

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File numbers found in text: 333-292708

Date
January 20, 2026
Author
Division of
Form
UPLOAD
Company
HOME BANCSHARES INC

Letter

Re: Home BancShares, Inc. Registration Statement on Form S-4 File No. 333-292708 Filed January 13, 2026 Dear John W. Allison:

January 20, 2026

John W. Allison Chief Executive Officer Home BancShares, Inc. 719 Harkrider Street, Suite 100 Conway, AR 72032

This is to advise you that we have not reviewed and will not review your registration statement.

Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please contact Robert Arzonetti at 202-551-8819 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Finance
cc: Courtney C. Crouch, III

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 January 20, 2026

John W. Allison
Chief Executive Officer
Home BancShares, Inc.
719 Harkrider Street, Suite 100
Conway, AR 72032

 Re: Home BancShares, Inc.
 Registration Statement on Form S-4
 File No. 333-292708
 Filed January 13, 2026
Dear John W. Allison:

 This is to advise you that we have not reviewed and will not review your
registration
statement.

 Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

 Please contact Robert Arzonetti at 202-551-8819 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Finance
cc: Courtney C. Crouch, III
</TEXT>
</DOCUMENT>