SEC Comment Letter for AMERICAS CARMART INC (CRMT) (CIK 0000799850) (CRMT) — Mar 24, 2014
AMERICAS CARMART INC (CRMT) (CIK 0000799850)
Date: March 24, 2014 · CIK: 0000799850 · Accession: 0000000000-14-014539
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-14939
Letter
March 24, 2014 Via E -mail Jeffrey A. Williams 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 the Fiscal Year Ended April 30, 2013 Filed June 21, 2013 File No. 000-14939
Dear Mr. Williams :
We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities la ws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Mara L. Ransom
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March 24, 2014 Via E -mail Jeffrey A. Williams 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 the Fiscal Year Ended April 30, 2013 Filed June 21, 2013 File No. 000-14939 Dear Mr. Williams : We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities la ws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Mara L. Ransom Mara L. Ransom Assistant Director