SEC Comment Letter for AMERICAS CARMART INC (CRMT) (CIK 0000799850) (CRMT) — Jun 13, 2007

AMERICAS CARMART INC (CRMT) (CIK 0000799850)
Date: June 13, 2007 · CIK: 0000799850 · Accession: 0000000000-07-029144

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Sentiment

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Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

June 13, 2007

Author

William Choi

Form

UPLOAD

Company

AMERICAS CARMART INC (CRMT) (CIK 0000799850)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE Mail Stop 3561 June 13, 2007 Mr. Jeffrey A. Williams Chief Financial Officer America’s Car-Mart, Inc. 802 Southeast Plaza Ave. Suite 200 Bentonville, AR 72712

Re: America’s Car-Mart, Inc. Form 10-K for the Fiscal Year Ended April 30, 2006 Filed July 14, 2006 Form 10-Q for the Quarterly Period Ended January 31, 2007 Filed March 12, 2007 File No. 0-14939

Dear Mr. Williams:

We have completed our review of your Form 10-K and related filings and have no further comments at this time.

Sincerely,
William Choi
Branch Chief

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE

Mail Stop 3561
        June 13, 2007
Mr. Jeffrey A. Williams
Chief Financial Officer
America’s Car-Mart, Inc.
802 Southeast Plaza Ave.
Suite 200
Bentonville, AR  72712

Re: America’s Car-Mart, Inc.
  Form 10-K for the Fiscal Year Ended April 30, 2006
  Filed July 14, 2006
  Form 10-Q for the Quarterly Period Ended January 31, 2007
  Filed March 12, 2007
  File No. 0-14939

Dear Mr. Williams:

We have completed our review of your Form 10-K and related filings and have no further
comments at this time.

Sincerely,

William Choi
Branch Chief

SecProbe.io