SEC Comment Letter 0000000000-23-003694 to OPENLANE, Inc. (KAR) (CIK 0001395942) (OPLN)
OPENLANE, Inc. (KAR) (CIK 0001395942)
Date: April 13, 2023 · CIK: 0001395942 · Accession: 0000000000-23-003694
AI Filing Summary & Sentiment
File numbers found in text: 001-34568
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United States securities and exchange commission logo
April 13, 2023
Scott A. Anderson
Chief Accounting Officer
KAR Auction Services, Inc.
11299 N. Illinois Street
Carmel, Indiana 46032
Re:KAR Auction Services, Inc.
Form 10-K for Fiscal Year Ended December 31, 2021
Filed February 23, 2022
Form 10-Q for Fiscal Period Ended September 30, 2022
Filed November 2, 2022
File No. 001-34568
Dear Scott A. Anderson:
We have completed our review of your filings. 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.
Sincerely,
Division of Corporation Finance
Office of Trade & Services