Correspondence 0001171843-23-005222 from AMERICAS CARMART INC (CRMT) (CIK 0000799850) (CRMT)

AMERICAS CARMART INC (CRMT) (CIK 0000799850)
Date: Aug. 10, 2023 · CIK: 0000799850 · Accession: 0001171843-23-005222

View on Edgar

AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

File numbers found in text: 333-273034

Date

August 10, 2023

Author

/s/ Vickie D. Judy

Form

CORRESP

Company

AMERICAS CARMART INC (CRMT) (CIK 0000799850)

Letter

Re: America’s Car-Mart, Inc.

August 10, 2023

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Nicholas Nalbantian

Registration Statement on Form S-3

Filed June 29, 2023

File No. 333-273034

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, America’s Car-Mart, Inc. (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to 3 p.m. Eastern Time, on August 14, 2023, or as soon thereafter as is practicable.

We request that we be notified of the effectiveness of the Registration Statement by telephone call to the Company’s outside counsel, Mr. Courtney Crouch of Mitchell, Williams, Selig, Gates & Woodyard, P.L.L.C., at (501) 688-8822.

Sincerely,
America’s Car-Mart, Inc.

Show Raw Text

CORRESP
1
filename1.htm

August 10, 2023

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Nicholas Nalbantian

    Re:
    America’s Car-Mart, Inc.

    Registration Statement on Form S-3

    Filed June 29, 2023

    File No. 333-273034

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933,
as amended, America’s Car-Mart, Inc. (the “Company”) hereby requests that the effective date of the above-referenced
registration statement (the “Registration Statement”) be accelerated to 3 p.m. Eastern Time, on August 14, 2023, or as soon
thereafter as is practicable.

We request that we be notified of the effectiveness
of the Registration Statement by telephone call to the Company’s outside counsel, Mr. Courtney Crouch of Mitchell, Williams, Selig,
Gates & Woodyard, P.L.L.C., at (501) 688-8822.

Sincerely,

America’s Car-Mart, Inc.

/s/ Vickie D. Judy

Vickie D. Judy

Chief Financial Officer

cc:           Courtney C. Crouch, III

Mitchell, Williams, Selig, Gates & Woodyard, P.L.L.C.

SecProbe.io