SRSEC Reporting Desk

RUSH ENTERPRISES INC \TX\ (RUSHA, RUSHB) – SEC staff letter

2025-12-05 · Re: Rush Enterprises, Inc. Form 10-K for Fiscal Year Ended December 31, 2024 · Accession 0000000000-25-011336 · Review completed (no further comments)

December 5, 2025 Steven Keller Chief Financial Officer Rush Enterprises, Inc. 555 IH 35 South New Braunfels, TX 78130 Re: Rush Enterprises, Inc. Form 10-K for Fiscal Year Ended December 31, 2024 File No. 000-20797 Dear Steven Keller: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Trade & Services

Full letter on EDGAR → · Filing index · All RUSH ENTERPRISES INC \TX\ (RUSHA, RUSHB) correspondence

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