SEC Comment Letter for NATIONAL RESEARCH CORP (NRC) (CIK 0000070487) (NRC) — Sep 19, 2022
NATIONAL RESEARCH CORP (NRC) (CIK 0000070487)
Date: Sept. 19, 2022 · CIK: 0000070487 · Accession: 0000000000-22-010198
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File numbers found in text: 001-35929
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United States securities and exchange commission logo
September 19, 2022
Kevin Karas
Chief Financial Officer
National Research Corporation
1245 Q Street
Lincoln, Nebraska 68508
Re:National Research Corporation
Form 10-K for the Year Ended December 31, 2021
Filed March 4, 2022
File No. 001-35929
Dear Mr. Karas:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Trade & Services