SEC Comment Letter for AMERICAS CARMART (CRMT) — Jan 14, 2026
AMERICAS CARMART INC
Date: Jan. 14, 2026 · CIK: 0000799850 · Accession: 0000000000-26-000495
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292641
Letter
Re: America s Car-Mart, Inc. Registration Statement on Form S-1 Filed January 9, 2026 File No. 333-292641 Dear Jonathan Collins:
January 14, 2026
Jonathan Collins Chief Executive Officer America s Car-Mart, Inc. 1805 North 2nd Street, Suite 401 Rogers, Arkansas 72756
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 Rucha Pandit at 202-551-6022 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Trade &
Services
cc: David Bakst
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> January 14, 2026 Jonathan Collins Chief Executive Officer America s Car-Mart, Inc. 1805 North 2nd Street, Suite 401 Rogers, Arkansas 72756 Re: America s Car-Mart, Inc. Registration Statement on Form S-1 Filed January 9, 2026 File No. 333-292641 Dear Jonathan Collins: 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 Rucha Pandit at 202-551-6022 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: David Bakst </TEXT> </DOCUMENT>