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SEC Company Response from COPART INC (CPRT) (CIK 0000900075) (CPRT) — Dec 22, 2008

COPART INC (CPRT) (CIK 0000900075)
Date: Dec. 22, 2008 · CIK: 0000900075 · Accession: 0001104659-08-077901

Regulatory Compliance Financial Reporting Internal Controls

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Reasoning

File numbers found in text: 001-16565

Date
December 17, 2008
Author
/s/ Paul A. Styer
Form
CORRESP
Company
COPART INC (CPRT) (CIK 0000900075)

Letter

VIA EDGAR Securities and Exchange Commission File No. 001-16565 Proxy Statement on Schedule 14A Filed November 4, 2008 File No. 0000-23255

Re:

Dear Mr. Owings:

This letter is in response to your correspondence dated December 17, 2008 concerning Copart, Inc.’s Form 10-K for the fiscal year ended July 31, 2008 and proxy statement on Schedule 14A filed with the SEC on November 4, 2008. In that letter, you asked that we respond to comments within 10 business days or advise the staff when we will respond. We spoke with Mr. Errett of your office today and, as directed by Mr. Errett, we respectfully advise the staff that we do not expect to be in a position to respond within the 10 business day period due to a lack of availability of the personnel required to prepare the response as a result of the intervening holidays. We currently expect to respond no later than January 16, 2009.

Please contact me with any questions regarding this matter. I may be reached at (707) 639-5000.

Sincerely,
/s/ Paul A. Styer

Show Raw Text
CORRESP
1
filename1.htm

  Corporate Headquarters

December 19,
2008

VIA
EDGAR

Mr. H. Christopher
Owings

Securities and Exchange Commission

100 F Street NE

Washington, D.C. 20549

  Re:

  Correspondence
  from you dated December 17, 2008 concerning Copart, Inc.

  Form 10-K
  for the Fiscal Year Ended July 31, 2008

  Filed
  September 29, 2008

  File
  No. 001-16565

  Proxy
  Statement on Schedule 14A

  Filed
  November 4, 2008

  File
  No. 0000-23255

Dear Mr. Owings:

This letter is in
response to your correspondence dated December 17, 2008 concerning Copart, Inc.’s
Form 10-K for the fiscal year ended July 31, 2008 and proxy statement
on Schedule 14A filed with the SEC on November 4, 2008.  In that letter, you asked that we respond to
comments within 10 business days or advise the staff when we will respond.  We spoke with Mr. Errett of your office
today and, as directed by Mr. Errett, we respectfully advise the staff
that we do not expect to be in a position to respond within the 10 business day
period due to a lack of availability of the personnel required to prepare the
response as a result of the intervening holidays.  We currently expect to respond no later than January 16,
2009.

Please contact me with
any questions regarding this matter.  I
may be reached at (707) 639-5000.

  Sincerely,

  /s/ Paul A. Styer

  Paul A. Styer, Senior Vice
  President and

  General Counsel

  4665 Business Center
  Drive

  Telephone (707) 639-5003

  Fairfield, CA
  94534-1675

  Fax (707) 639-5099