Corporate Headquarters
December 19, 2008
VIA EDGAR
Mr. H. Christopher Owings
Securities and Exchange Commission
100 F Street NE
Washington, D.C. 20549
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Re: | Correspondence from you dated December 17, 2008 concerning Copart, Inc. |
| Form 10-K for the Fiscal Year Ended July 31, 2008 |
| Filed September 29, 2008 |
| File No. 001-16565 |
| Proxy Statement on Schedule 14A |
| Filed November 4, 2008 |
| File No. 0000-23255 |
Dear Mr. Owings:
This letter is in response to your correspondence dated December 17, 2008 concerning Copart, Inc.’s Form 10-K for the fiscal year ended July 31, 2008 and proxy statement on Schedule 14A filed with the SEC on November 4, 2008. In that letter, you asked that we respond to comments within 10 business days or advise the staff when we will respond. We spoke with Mr. Errett of your office today and, as directed by Mr. Errett, we respectfully advise the staff that we do not expect to be in a position to respond within the 10 business day period due to a lack of availability of the personnel required to prepare the response as a result of the intervening holidays. We currently expect to respond no later than January 16, 2009.
Please contact me with any questions regarding this matter. I may be reached at (707) 639-5000.
| Sincerely, |
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| /s/ Paul A. Styer |
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| Paul A. Styer, Senior Vice President and |
| General Counsel |
4665 Business Center Drive |
| Telephone (707) 639-5003 |
Fairfield, CA 94534-1675 |
| Fax (707) 639-5099 |