SEC Comment Letter for RUSH ENTERPRISES INC \TX\ (RUSHA, RUSHB) (CIK 0001012019) (RUSHA) — Feb 26, 2010

RUSH ENTERPRISES INC \TX\ (RUSHA, RUSHB) (CIK 0001012019)
Date: Feb. 26, 2010 · CIK: 0001012019 · Accession: 0000000000-10-011006

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Confidence

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Date

February 26, 2010

Author

H. Christopher Owings

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RUSH ENTERPRISES INC \TX\ (RUSHA, RUSHB) (CIK 0001012019)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-3561 DIVISION OF CORPORATION FINANCE Mail Stop 3561 February 26, 2010 W.M. “Rusty” Rush President and Chief Executive Officer Rush Enterprises, Inc. 555 IH 35 South New Braunfels, TX 78130

Re: Rush Enterprises, Inc. Form 10-K for the Fiscal Year Ended December 31, 2008 Filed March 13, 2009 File No. 0-20797

Dear Mr. Rush: We have completed our review of your Form 10-K for the fiscal year ended December 31, 2008 and have no furt her comments at this time.

Sincerely, H. Christopher Owings Assistant Director

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-3561

       DIVISION OF
CORPORATION FINANCE

 Mail Stop 3561                February 26, 2010   W.M. “Rusty” Rush
President and Chief Executive Officer
Rush Enterprises, Inc.  555 IH 35 South New Braunfels, TX  78130

 Re: Rush Enterprises, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2008
Filed March 13, 2009
File No. 0-20797

Dear Mr. Rush:   We have completed our review of your  Form 10-K for the fiscal year ended
December 31, 2008 and have no furt her comments at this time.

Sincerely,    H. Christopher Owings  Assistant Director

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