SEC Comment Letter for AMERICAS CARMART INC (CRMT) (CIK 0000799850) (CRMT) — Jul 7, 2023
AMERICAS CARMART INC (CRMT) (CIK 0000799850)
Date: July 7, 2023 · CIK: 0000799850 · Accession: 0000000000-23-007256
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File numbers found in text: 333-273034
Letter
United States securities and exchange commission logo July 7, 2023 Jeffrey A. Williams Chief Executive Officer Americas Carmart Inc 1805 North 2nd Street Suite 401 Rogers, AR 72756 Re:Americas Carmart Inc Registration Statement on Form S-3 Filed June 29, 2023 File No. 333-273034 Dear Jeffrey A. Williams: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Nicholas Nalbantian at 202-551-7470 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Courtney C. Crouch, III
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United States securities and exchange commission logo
July 7, 2023
Jeffrey A. Williams
Chief Executive Officer
Americas Carmart Inc
1805 North 2nd Street
Suite 401
Rogers, AR 72756
Re:Americas Carmart Inc
Registration Statement on Form S-3
Filed June 29, 2023
File No. 333-273034
Dear Jeffrey A. Williams:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Nicholas Nalbantian at 202-551-7470 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Courtney C. Crouch, III