SEC Company Response from AMERICAS CARMART (CRMT) — Jan 15, 2026
AMERICAS CARMART INC
Date: Jan. 15, 2026 · CIK: 0000799850 · Accession: 0001104659-26-003968
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292641
Letter
America's Car-Mart, Inc.
North 2 nd Street, Suite 401
Rogers, Arkansas 72756
January 15, 2026
Via EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
100 F Street, N.E.
Washington, D.C. 20549
Re: America's Car-Mart, Inc.
Registration Statement on Form S-1
Filed January 9, 2026
File No. 333-292641
To whom it may concern:
Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, America's Car-Mart, Inc. (the " Company ") hereby respectfully requests that the effective date of the Company's Registration Statement on Form S-1 (File No. 333-292641) be accelerated by the Securities and Exchange Commission to 4:00 p.m. Washington D.C. time on January 16, 2026 or as soon as practicable thereafter.
The Company requests that we be notified of such effectiveness by a telephone call to David S. Bakst of Mayer Brown LLP at (212) 506-2551 and that such effectiveness also be confirmed in writing.
Very truly yours,
America's Car-Mart, Inc.
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CORRESP 1 filename1.htm America's Car-Mart, Inc. 1805 North 2 nd Street, Suite 401 Rogers, Arkansas 72756 January 15, 2026 Via EDGAR Securities and Exchange Commission Division of Corporation Finance Office of Trade & Services 100 F Street, N.E. Washington, D.C. 20549 Re: America's Car-Mart, Inc. Registration Statement on Form S-1 Filed January 9, 2026 File No. 333-292641 To whom it may concern: Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, America's Car-Mart, Inc. (the " Company ") hereby respectfully requests that the effective date of the Company's Registration Statement on Form S-1 (File No. 333-292641) be accelerated by the Securities and Exchange Commission to 4:00 p.m. Washington D.C. time on January 16, 2026 or as soon as practicable thereafter. The Company requests that we be notified of such effectiveness by a telephone call to David S. Bakst of Mayer Brown LLP at (212) 506-2551 and that such effectiveness also be confirmed in writing. Very truly yours, America's Car-Mart, Inc. By: /s/ Jonathan Collins Jonathan Collins Chief Financial Officer cc: Brett Papasan, America's Car-Mart Inc. David S. Bakst, Mayer Brown LLP