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
AI Filing Summary & Sentiment
File numbers found in text: 000-20797
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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