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SEC Comment Letter 0000000000-23-007256 to AMERICAS CARMART INC (CRMT) (CIK 0000799850) (CRMT)

AMERICAS CARMART INC (CRMT) (CIK 0000799850)
Date: July 7, 2023 · CIK: 0000799850 · Accession: 0000000000-23-007256

AI Filing Summary & Sentiment

File numbers found in text: 333-273034

Date
July 7, 2023
Author
Not clearly detected
Form
UPLOAD
Company
AMERICAS CARMART INC (CRMT) (CIK 0000799850)

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

Show Raw Text
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