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SEC Comment Letter for AMERICAS CARMART INC (CRMT) (CIK 0000799850) (CRMT) — Jul 10, 2009

AMERICAS CARMART INC (CRMT) (CIK 0000799850)
Date: July 10, 2009 · CIK: 0000799850 · Accession: 0000000000-09-036617

Regulatory Compliance Financial Reporting Business Model Clarity

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File numbers found in text: 000-14939

Date
July 10, 2009
Author
H. Christopher Owings
Form
UPLOAD
Company
AMERICAS CARMART INC (CRMT) (CIK 0000799850)

Letter

Mail Stop 3561 July 10, 2009 William H. Henderson Chief Executive Officer America’s Car-Mart, Inc. 802 Southeast Plaza Avenue, Suite 200 Bentonville, Arkansas 72712 Re: America’s Car-Mart, Inc. Form 10-K for Fiscal Year Ended April 30, 2008 Filed July 3, 2008 Definitive Proxy Statement on Schedule 14A Filed August 28, 2008 Form 10-Qs for the Quarterly Peri ods Ended July 31, 2008, October 31, 2008 and January 31, 2009 Filed September 9, 2008, December 5, 2008 and March 9, 2009 Form 8-K Filed June 26, 2008 File No. 000-14939

Dear Mr. Henderson: We have completed our review of the above referenced filings and we have no further comments at this time. S i n c e r e l y , H. Christopher Owings A s s i s t a n t D i r e c t o r Cc: Jeffrey A. Williams (Via Facsimile)

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Mail Stop 3561           July 10, 2009   William H. Henderson Chief Executive Officer America’s Car-Mart, Inc. 802 Southeast Plaza Avenue, Suite 200 Bentonville, Arkansas  72712
 Re: America’s Car-Mart, Inc.
  Form 10-K for Fiscal Year Ended April 30, 2008   Filed July 3, 2008   Definitive Proxy Statement on Schedule 14A   Filed August 28, 2008
Form 10-Qs for the Quarterly Peri ods Ended July 31, 2008, October 31, 2008
and January 31, 2009
  Filed September 9, 2008, December 5, 2008 and March 9, 2009
Form 8-K
  Filed June 26, 2008
  File No. 000-14939

Dear Mr. Henderson:
We have completed our review of the above referenced filings and we have no further
comments at this time.          S i n c e r e l y ,             H. Christopher Owings         A s s i s t a n t  D i r e c t o r    Cc: Jeffrey A. Williams  (Via Facsimile)