June 9, 2020
Via EDGAR and Federal Express
U.S. Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Mr. Scott Anderegg |
| Re: | Carriage Services, Inc. |
Registration Statement on Form S-3
File No. 333-238862
Dear Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Carriage Services, Inc. (the “Company”), the registrant under the registration statement on Form S-3, File No. 333- 238862 (the “Registration Statement”), respectfully requests that the Registration Statement be declared effective at 4:00 p.m., Washington, D.C. time, on June 11, 2020, or as soon as practicable thereafter.
| Very truly yours,
CARRIAGE SERVICES, INC. |
| /s/ Viki King Blinderman |
| Viki King Blinderman |
| Senior Vice President, Principal Financial Officer, Chief Accounting Officer and Secretary |
3040 Post Oak Boulevard Suite 300 Houston, Texas 77056 Phone (713) 332-8400 Fax (713) 332-8401