SEC Comment Letter for AMERICAS CARMART INC (CRMT) (CIK 0000799850) (CRMT) — May 16, 2011
AMERICAS CARMART INC (CRMT) (CIK 0000799850)
Date: May 16, 2011 · CIK: 0000799850 · Accession: 0000000000-11-030420
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-14939
Letter
May 16, 2011 Via E-mail Jeffrey A. Williams Vice President Finance and Chief Financial 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, 2010 Filed June 18, 2010 Definitive Proxy Statement on Schedule 14A Filed August 27, 2010 Form 8-K Filed November 8, 2010 File No. 000-14939
Dear Mr. Williams: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ H. Christopher Owings H. Christopher Owings Assistant Director
Show Raw Text
May 16, 2011
Via E-mail
Jeffrey A. Williams Vice President Finance and Chief Financial 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, 2010
Filed June 18, 2010 Definitive Proxy Statement on Schedule 14A Filed August 27, 2010 Form 8-K Filed November 8, 2010 File No. 000-14939
Dear Mr. Williams:
We have completed our review of your f ilings. We remind you that our comments or
changes to disclosure in res ponse to our comments do not for eclose the Commission from taking
any action with respect to the company or the filings and the company may not assert staff
comments as a defense in any proceeding ini tiated by the Commission or any person under the
federal securities laws of the United States. We urge all pers ons who are responsible for the
accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the
information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ H. Christopher Owings
H. Christopher Owings Assistant Director