SEC Comment Letter for COPART INC (CPRT) (CIK 0000900075) (CPRT) — Apr 2, 2009

COPART INC (CPRT) (CIK 0000900075)
Date: April 2, 2009 · CIK: 0000900075 · Accession: 0000000000-09-017062

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

July 31, 2008

Author

H. Christopher Owings

Form

UPLOAD

Company

COPART INC (CPRT) (CIK 0000900075)

Letter

Mail Stop 3561 A p r i l 2 , 2 0 0 9 Willis J. Johnson Chief Executive Officer Copart, Inc. 4664 Business Center Drive Fairfield, California 94534 Re: Copart, Inc. Form 10-K for Fiscal Year Ended July 31, 2008 Filed September 29, 2008 File No. 0000-23255

Dear Mr. Johnson:

We have completed our review of your Form 10-K and related filings and have no further comments at this time. Sincerely,

H. Christopher Owings Assistant Director

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Mail Stop 3561          A p r i l  2 ,  2 0 0 9   Willis J. Johnson
Chief Executive Officer
Copart, Inc.  4664 Business Center Drive  Fairfield, California 94534
 Re:  Copart, Inc.
  Form 10-K for Fiscal Year Ended July 31, 2008   Filed September 29, 2008    File No. 0000-23255

Dear Mr. Johnson:

We have completed our review of your Form 10-K and related filings and have no further
comments at this time.
Sincerely,

H. Christopher Owings  Assistant Director

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