June 9, 2023
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: Taylor Beech |
| Re: | Carriage Services, Inc. |
Registration Statement on Form S-3
File No. 333-272350
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. 333-272350 (the “Registration Statement”), respectfully requests that the Registration Statement be declared effective at 4:00 p.m., Washington, D.C. time, on June 13, 2023, or as soon as practicable thereafter.
| Very truly yours, |
| CARRIAGE SERVICES, INC. |
| /s/ L. Kian Granmayeh |
| L. Kian Granmayeh |
| Executive Vice President, Chief Financial Officer, and Treasurer |
| (Principal Financial Officer) |
3040 Post Oak Boulevard Suite 300 Houston, Texas 77056 Phone (713) 332-8400