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SEC Comment Letter for RUSH ENTERPRISES INC \TX\ (RUSHA, RUSHB) (CIK 0001012019) (RUSHA) — Sep 22, 2008

RUSH ENTERPRISES INC \TX\ (RUSHA, RUSHB) (CIK 0001012019)
Date: Sept. 22, 2008 · CIK: 0001012019 · Accession: 0000000000-08-047652

Financial Reporting Regulatory Compliance Business Model Clarity

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File numbers found in text: 000-20797

Date
September 19, 2008
Author
Kevin L. Vaughn
Form
UPLOAD
Company
RUSH ENTERPRISES INC \TX\ (RUSHA, RUSHB) (CIK 0001012019)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549

DIVISION OF CORPORATION FINANCE

Mail Stop 6010 September 19, 2008 Mr. Steven L. Keller Vice President and Chief Financial Officer Rush Enterprises, Inc. 555 I.H. 35 South, Suite 500 New Braunfels, Texas 78130 Re: Rush Enterprises, Inc. Form 10-K for the fiscal year ended December 31, 2007 Filed March 13, 2008 File No. 000-20797 Dear Mr. Keller: We have completed our review of your Form 10-K and related filings and have no further comments at this time. S i n c e r e l y , Kevin L. Vaughn A c c o u n t i n g B r a n c h C h i e f

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE

  Mail Stop 6010
 September 19, 2008
 Mr. Steven L. Keller Vice President and Chief Financial Officer Rush Enterprises, Inc. 555 I.H. 35 South, Suite 500 New Braunfels, Texas 78130
Re: Rush Enterprises, Inc.
Form 10-K for the fiscal year ended December 31, 2007 Filed March 13, 2008 File No. 000-20797
 Dear Mr. Keller:   We have completed our review of your Form 10-K and related filings and have no
further comments at this time.            S i n c e r e l y ,           Kevin L. Vaughn        A c c o u n t i n g  B r a n c h  C h i e f