SEC Comment Letter for RUSH ENTERPRISES INC \TX\ (RUSHA, RUSHB) (CIK 0001012019) (RUSHA) — Feb 16, 2016
RUSH ENTERPRISES INC \TX\ (RUSHA, RUSHB) (CIK 0001012019)
Date: Feb. 16, 2016 · CIK: 0001012019 · Accession: 0000000000-16-065039
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-20797
Letter
Mail Stop 3561 February 12, 2016 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, 2014 Filed March 2, 2015 File No. 000-20797
Dear Mr. Rush :
We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all per sons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Mara L. R ansom
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Mail Stop 3561 February 12, 2016 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, 2014 Filed March 2, 2015 File No. 000-20797 Dear Mr. Rush : We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all per sons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Mara L. R ansom Mara L. Ransom Assistant Dire ctor Office of Consumer Products cc: Derrek Weaver