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
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File numbers found in text: 000-14939
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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)