SECURITIES AND EXCHANGE COMMISSION

Issuer Delisting; Order Granting the Application of Renasant Corporation to Withdraw its Common Stock, $5.00 par value, from Listing and Registration on the American Stock Exchange LLC File No. 1-13253

July 7, 2005

On April 29, 2005, Renasant Corporation, a Mississippi corporation ("Issuer"), filed an application with the Securities and Exchange Commission ("Commission"), pursuant to Section 12(d) of the Securities Exchange Act of 1934 ("Act")¹ and Rule 12d2-2(d) thereunder,²to withdraw its common stock, $5.00 par value ("Security"), from listing and registration on the American Stock Exchange LLC ("Amex"). Notice of such application was published in the Federal Register on June 20, 2005. ³ No comments were received. The Commission is granting the application as stated below.

On October 19, 2004, the Board of Directors ("Board") of the Issuer approved a resolution to withdraw the Security from listing and registration on Amex and to list the Security on the Nasdaq National Market Systems ("Nasdaq"). The Issuer stated that the Board determined to withdraw the Security from listing on Amex based on the following opinions of the Board: (i) Nasdaq is a more efficient and better structured marketplace that may provide the Issuer with a variety of advantages over Amex, including, but not limited to, (a) a screen-based electronic marketplace with competing market makers, (b) increased liquidity, (c) faster trade execution time, and (d) better execution quality; (ii) the Issuer will have improved visibility to investors by listing on Nasdaq; and (iii) Nasdaq will provide the Issuer with greater exposure to institutional investors. Trading in the Security on Nasdaq commenced on May 2, 2005.

The Issuer stated in its application that it has met the requirements of Amex Rule 18 by complying with all applicable laws in effect in the state of Mississippi, in which it is incorporated, and provided written notice of withdrawal to Amex. The Issuer's application relates solely to withdrawal of the Security from listing on the Amex and from registration under Section 12(b) of the Act, ⁴ and shall not affect its obligation to be registered under Section 12(g) of the Act.⁵

The Commission, having considered the facts stated in the application and having due regard for the public interest and protection of investors, orders that the application be, and it hereby is, granted, effective at the opening of business on July 8, 2005.

For the Commission, by the Division of Market Regulation, pursuant to delegated authority.⁶

Endnotes

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¹ 15 U.S.C. 78l(d).

² 17 CFR 240.12d2-2(d).

³ See Securities Exchange Act Release No. 51833 (June 13, 2005), 70 FR 35466.

⁴ 15 U.S.C. 781(b).

⁵ 15 U.S.C. 781(g).

⁶ 17 CFR 200.30-3(a)(1).

http://www.sec.gov/rules/delist/1-14552-o.htm