April 17, 2026
VIA EDGAR
Madeline Joy Mateo
Division of Corporation Finance
Office of Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Prosperity Bancshares, Inc. |
Registration Statement on Form S-4
File No. 333-294882
Request for Effectiveness
Dear Ms. Mateo:
Reference is made to the Registration Statement on Form S-4 (File No. 333-294882) filed by Prosperity Bancshares, Inc. (the “Company”) with the U.S. Securities and Exchange Commission (the “SEC”) on April 3, 2026, as amended on April 17, 2026 (the “Registration Statement”).
The Company hereby requests the Registration Statement be made effective at 4:00 p.m., Eastern Time, on April 21, 2026, or as soon as possible thereafter, in accordance with Rule 461 promulgated under the Securities Act of 1933, as amended.
Please contact Matthew T. Carpenter at (212) 403-1031 or MTCarpenter@wlrk.com with any questions you may have concerning this letter, or if you require any additional information. Please notify Mr. Carpenter when this request for acceleration of effectiveness of the Registration Statement has been granted.
[Signature Page Follows]
| Very truly yours, | ||
| PROSPERITY BANCSHARES, INC. | ||
| By: | /s/ Charlotte Rasche | |
| Name: | Charlotte Rasche | |
| Title: | Executive Vice President and General Counsel | |
| cc: | Matthew T. Carpenter, Wachtell, Lipton, Rosen & Katz |