August 10, 2023
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Nicholas Nalbantian
| Re: | America’s Car-Mart, Inc. | |
| Registration Statement on Form S-3 | ||
| Filed June 29, 2023 | ||
| File No. 333-273034 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, America’s Car-Mart, Inc. (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to 3 p.m. Eastern Time, on August 14, 2023, or as soon thereafter as is practicable.
We request that we be notified of the effectiveness of the Registration Statement by telephone call to the Company’s outside counsel, Mr. Courtney Crouch of Mitchell, Williams, Selig, Gates & Woodyard, P.L.L.C., at (501) 688-8822.
Sincerely,
America’s Car-Mart, Inc.
/s/ Vickie D. Judy
Vickie D. Judy
Chief Financial Officer
cc: Courtney C. Crouch, III
Mitchell, Williams, Selig, Gates & Woodyard, P.L.L.C.