# EDGAR Filing Document

**Accession Number:** 0001012019
**File Stem:** 0000000000-23-003151
**Filing Date:** 2023-3
**Character Count:** 5316
**Document Hash:** 342dbbdc418438a33944697ee8827dde
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-003151.hdr.sgml**: 20230515

**ACCESSION NUMBER**: 0000000000-23-003151

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230329

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** RUSH ENTERPRISES INC \TX\
- **CENTRAL INDEX KEY:** 0001012019
- **STANDARD INDUSTRIAL CLASSIFICATION:** RETAIL-AUTO DEALERS & GASOLINE STATIONS [5500]
- **IRS NUMBER:** 741733016
- **STATE OF INCORPORATION:** TX
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 555 IH 35 SOUTH
- **CITY:** NEW BRAUNFELS
- **STATE:** TX
- **ZIP:** 78130
- **BUSINESS PHONE:** 8306265200

**MAIL ADDRESS:**
- **STREET 1:** 555 IH 35 SOUTH
- **CITY:** NEW BRAUNFELS
- **STATE:** TX
- **ZIP:** 78130
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001437749-23-004391

## Text-Extract

```

United States securities and exchange commission logo

                              March 29, 2023

       Steven Keller
       Chief Financial Officer
       Rush Enterprises, Inc.
       555 IH 35 South
       New Braunfels, TX 78130

                                                        Re: Rush Enterprises,
Inc.
                                                            Form 10-K for the
Fiscal Year Ended December 31, 2022
                                                            Filed February 23,
2023
                                                            File No. 000-20797

       Dear Steven Keller:

             We have reviewed your filing and have the following comment. In
our comment, we
       may ask you to provide us with information so we may better understand
your disclosure.

              Please respond to this comment 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 our
       comment applies to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to this comment, we may have additional comments.

       Form 10-K for the Fiscal Year Ended December 31, 2022

       Item 9A. Controls and Procedures
       Management's Annual Report on Internal Control over Financial Reporting,
page 80

   1.                                                   Please tell us why you
have not disclosed management's assessment of your internal
                                                        control over financial
reporting, including a statement as to whether or not internal control
                                                        over financial
reporting is effective. Refer to Item 308(a)(3) of Regulation S-K.
               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.
 Steven Keller
Rush Enterprises, Inc.
March 29, 2023
Page 2

       You may contact Scott Stringer at 202-551-3272 or Adam Phippen at
202-551-3336 with
any questions.

FirstName LastNameSteven Keller                         Sincerely,
Comapany NameRush Enterprises, Inc.
                                                        Division of Corporation
Finance
March 29, 2023 Page 2                                   Office of Trade &
Services
FirstName LastName

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

CORPORATION FINANCE

# UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION  
WASHINGTON, D.C. 20549

March 29, 2023

Steven Keller  
Chief Financial Officer  
Rush Enterprises, Inc.  
555 IH 35 South  
New Braunfels, TX 78130

**Re: Rush Enterprises, Inc.**

**Form 10-K for the Fiscal Year Ended December 31, 2022**

**Filed February 23, 2023**

**File No. 000-20797**

Dear Steven Keller:

We have reviewed your filing and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure.

Please respond to this comment 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 our comment applies to your facts and circumstances, please tell us why in your response.

After reviewing your response to this comment, we may have additional comments.

Form 10-K for the Fiscal Year Ended December 31, 2022

Item 9A. Controls and Procedures

Management's Annual Report on Internal Control over Financial Reporting, page 80

1. Please tell us why you have not disclosed management's assessment of your internal control over financial reporting, including a statement as to whether or not internal control over financial reporting is effective. Refer to Item 308(a)(3) of Regulation S-K.

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.

Steven Keller
Rush Enterprises, Inc.
March 29, 2023
Page 2

You may contact Scott Stringer at 202-551-3272 or Adam Phippen at 202-551-3336 with any questions.

Sincerely,

Division of Corporation Finance
Office of Trade & Services