There were four Arkansas companies in the 40th Tennessee [aka 5th Confederate]. After release from prison, these companies were transferred to the 15th Arkansas as follows:

9/29/62 Jackson, MS, headquarters paroled and exchanged prisoners
Special Order #59/29
With the view of promoting the interest of the service and providing the association which will preserve their state identity as far as possible
The 1st Ala Ms Tn
The 42nd Tn
Walker’s 40th Tn
The 15th Ark
Are hereby reconstructed as follows:

-Five companies of Tn troops from 42nd Tn, four companies Tn troops from 1st Ala Tn Ms, & one company Florida troops from the 40th Tn will constitute a regiment and will report to Col Quarles
-Four companies Ala troops & 2 companies Ms troops from 1st Ala Tn Ms & 4 companies Ala troops from 40th Tn will constitute a regiment and report to Col Baker
-Six companies Ark troops of the 15th Ark & 4 companies Ark troops from the 40th Tn will constitute a regiment and report to Maj Lee 15th Ark
-Five companies Ala troops from the 42nd Tn will constitute a Bn under the temporary command of the ranking captain