SEC Comment Letter for COPART INC (CPRT) (CIK 0000900075) (CPRT) — May 7, 2014
COPART INC (CPRT) (CIK 0000900075)
Date: May 7, 2014 · CIK: 0000900075 · Accession: 0000000000-14-023333
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-23255
Letter
May 6, 2014 Via E -Mail A. Jayson Adair Chief Executive Officer Copart, Inc. 14185 Dallas Parkway Dallas, Texas 75254
Re: Copart, Inc. Form 10-K for the Fiscal Year Ended July 31, 2013 Filed September 30, 2013 File No. 000-23255
Dear Mr. Adair :
We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Lisa M. Kohl for
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May 6, 2014 Via E -Mail A. Jayson Adair Chief Executive Officer Copart, Inc. 14185 Dallas Parkway Dallas, Texas 75254 Re: Copart, Inc. Form 10-K for the Fiscal Year Ended July 31, 2013 Filed September 30, 2013 File No. 000-23255 Dear Mr. Adair : We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Lisa M. Kohl for Mara L. Ransom Assistant Director