Corporate Headquarters
January 14, 2009
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. |
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| Form 10-K for the Fiscal Year Ended July 31, 2008 |
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| Filed September 29, 2008 |
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| File No. 001-16565 |
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| Proxy Statement on Schedule 14A |
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| Filed November 4, 2008 |
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| File No. 0000-23255 |
Dear Mr. Owings:
This letter is to confirm my conversation yesterday with Robert Errett of your office with respect to the due date for our response to your letter dated December 17, 2008. As discussed with and agreed to by Mr. Errett, we respectfully advise the Staff that we will respond no later than January 21, 2009, rather than the January 16, 2009 deadline originally proposed, since we require additional time to obtain final review and approval of our response by our compensation committee and independent auditors.
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 |
| Paul A. Styer, Senior Vice President and |
| General Counsel |
4665 Business Center Drive |
| Telephone (707) 639-5003 |
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Fairfield, CA 94534-1675 |
| Fax (707) 639-5099 |
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