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SEC Comment Letter for COPART INC (CPRT) (CIK 0000900075) (CPRT) — May 4, 2026

COPART INC (CPRT) (CIK 0000900075)
Date: May 4, 2026 · CIK: 0000900075 · Accession: 0000000000-26-004521

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File numbers found in text: 000-23255

Date
May 4, 2026
Author
Division of
Form
UPLOAD
Company
COPART INC (CPRT) (CIK 0000900075)

Letter

Re: Copart, Inc. Form 10-K for the Fiscal Year Ended July 31, 2025 File No. 000-23255 Dear Leah Stearns:

May 4, 2026

Leah Stearns Chief Financial Officer Copart, Inc. 14185 Dallas Parkway Suite 300 Dallas Texas 75254

We have completed our review of your filing. 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.

Sincerely,
Division of
Corporation Finance
Office of Trade &
Services

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 May 4, 2026

Leah Stearns
Chief Financial Officer
Copart, Inc.
14185 Dallas Parkway Suite 300
Dallas Texas 75254

 Re: Copart, Inc.
 Form 10-K for the Fiscal Year Ended July 31, 2025
 File No. 000-23255
Dear Leah Stearns:

 We have completed our review of your filing. 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.

 Sincerely,

 Division of
Corporation Finance
 Office of Trade &
Services
</TEXT>
</DOCUMENT>