SEC Company Response from COPART INC (CPRT) (CIK 0000900075) (CPRT) — Jan 14, 2009

COPART INC (CPRT) (CIK 0000900075)
Date: Jan. 14, 2009 · CIK: 0000900075 · Accession: 0001104659-09-002349

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File numbers found in text: 001-16565

Referenced dates: December 17, 2008

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 to confirm my conversation yesterday with Robert Errett of your office with respect to the due date for our response to your letter dated December 17, 2008. As discussed with and agreed to by Mr. Errett, we respectfully advise the Staff that we will respond no later than January 21, 2009, rather than the January 16, 2009 deadline originally proposed, since we require additional time to obtain final review and approval of our response by our compensation committee and independent auditors.

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

Sincerely,
/s/ Paul A. Styer

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CORRESP
1
filename1.htm

  Corporate Headquarters

January 14,
2009

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 to confirm
my conversation yesterday with Robert Errett of your office with respect to the
due date for our response to your letter dated December 17, 2008.  As discussed with and agreed to by Mr. Errett,
we respectfully advise the Staff that we will respond no later than January 21,
2009, rather than the January 16, 2009 deadline originally proposed, since
we require additional time to obtain final review and approval of our response
by our compensation committee and independent auditors.

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

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