555 IH 35 South, Suite 500 – New Braunfels, Texas 78130 – (830) 626-5200

 

 

December 20, 2016

 

VIA EDGAR

 

Jennifer Thompson

Accounting Branch Chief

Office of Consumer Products

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, DC 20549

 

Re:	Rush Enterprises, Inc.
	Form 10-K for Fiscal Year Ended December 31, 2015
	Filed February 29, 2016
	File No. 000-20797

 

Dear Ms. Thompson:

 

Rush Enterprises, Inc. (the “Company”) received the Staff’s comment letter dated December 16, 2016, regarding the Company’s Form 10-K for the fiscal year ended December 31, 2015.

 

We are currently preparing responses to the Staff’s comments; however, we will be unable to complete our responses within 10 business days of receipt of the Staff’s comment letter. Consequently, we request an extension of time. We anticipate that we will be able to submit our responses by January 18, 2017.

 

Thank you for your understanding. If you have any questions, please contact me at (830) 302-5209.

 

	Sincerely,   /s/ Derrek Weaver   Derrek Weaver Senior Vice President, General Counsel and Corporate Secretary