National Research Corporation
1245 Q Street
Lincoln, Nebraska 68508
(402) 475-2525
August 5, 2019
VIA EDGAR
Division of Corporation Finance
Office of Beverages, Apparel and Mining
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
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Re: |
National Research Corporation Registration Statement on Form S-3 (Registration No. 333-232534) |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant, National Research Corporation, hereby requests that the above-referenced Registration Statement be declared effective at 10:00 a.m., Eastern Time, on August 12, 2019, or as soon as practicable thereafter. For purposes of Rule 461, there is no underwriter at this time.
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Very truly yours,
NATIONAL RESEARCH CORPORATION |
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By: |
/s/ Kevin R. Karas |
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Kevin R. Karas |
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Kevin R. Karas Senior Vice President Finance, Chief Financial Officer, Treasurer and Secretary |
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