[Carriage Letterhead]

April 20, 2017

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. Greg Dundas

 

Re:

Carriage Services, Inc.

Registration Statement on Form S-3/A

File No. 333-217234

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/A, File No. 333-217234 (the “Registration Statement”), respectfully requests that the Registration Statement be declared effective at 4:00 p.m., Washington, D.C. time, on April 24, 2017, or as soon as practicable thereafter.