SEC Comment Letter for RUSH ENTERPRISES INC \TX\ (RUSHA) — Sep 19, 2025
RUSH ENTERPRISES INC \TX\
Date: Sept. 19, 2025 · CIK: 0001012019 · Accession: 0000000000-25-010251
AI Filing Summary & Sentiment
File numbers found in text: 000-20797
Letter
September 19, 2025 Steven Keller Chief Financial Officer Rush Enterprises, Inc. 555 IH 35 South New Braunfels, TX 78130 Re:Rush Enterprises, Inc. Form 10-K for Fiscal Year Ended December 31, 2024 File No. 000-20797 Dear Steven Keller: We have limited our review of your filing to the financial statements and related disclosures and have the following comment(s). Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Form 10-K for Fiscal Year Ended December 31, 2024 Consolidated Statements of Cash Flows, page 46 1.Please tell us where in the statement of cash flows you record changes in floor plan notes related to PFC, which appears to be affiliated with Peterbilt, and how you determined the treatment was appropriate. In closing, we remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Scott Stringer at 202-551-3272 or Joel Parker at 202-551-3651 with any questions. Sincerely,
September 19, 2025 Page 2 Division of Corporation Finance Office of Trade & Services
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September 19, 2025
Steven Keller
Chief Financial Officer
Rush Enterprises, Inc.
555 IH 35 South
New Braunfels, TX 78130
Re:Rush Enterprises, Inc.
Form 10-K for Fiscal Year Ended December 31, 2024
File No. 000-20797
Dear Steven Keller:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment(s).
Please respond to this letter within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments.
Form 10-K for Fiscal Year Ended December 31, 2024
Consolidated Statements of Cash Flows, page 46
1.Please tell us where in the statement of cash flows you record changes in floor plan
notes related to PFC, which appears to be affiliated with Peterbilt, and how you
determined the treatment was appropriate.
In closing, we remind you that the company and its management are responsible for
the accuracy and adequacy of their disclosures, notwithstanding any review, comments,
action or absence of action by the staff.
Please contact Scott Stringer at 202-551-3272 or Joel Parker at 202-551-3651 with
any questions.
Sincerely,
September 19, 2025
Page 2
Division of Corporation Finance
Office of Trade & Services