SEC Comment Letter for PAM TRANSPORTATION SERVICES INC (PTSI) (CIK 0000798287) (PAMT) — Dec 20, 2021
PAM TRANSPORTATION SERVICES INC (PTSI) (CIK 0000798287)
Date: Dec. 20, 2021 · CIK: 0000798287 · Accession: 0000000000-21-015141
AI Filing Summary & Sentiment
File numbers found in text: 000-15057
Letter
United States securities and exchange commission logo December 20, 2021 Allen West Chief Financial Officer PAM Transportation Services, Inc. 297 West Henri De Tonti Blvd. Tontitown, Arkansas 72770 Re:PAM Transportation Services, Inc. Form 10-K for the Fiscal Year Ended December 31, 2020 Response Dated December 13, 2021 File No. 000-15057 Dear Mr. West: We have reviewed your December 13, 2021 response to our comment letter 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 the 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 the comment, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our November 30, 2021 letter. Form 10-K for the Fiscal Year ended December 31, 2020 Selected Financial Data, page 21 1.We note your response to our prior comment indicates that you will provide clarifying disclosures regarding your metrics in future filings. Please provide us with your proposed revised disclosures based on the metrics provided in the Form 10-K for the fiscal year ended December 31, 2020.
FirstName LastNameAllen West Comapany NamePAM Transportation Services, Inc. December 20, 2021 Page 2 FirstName LastName Allen West PAM Transportation Services, Inc. December 20, 2021 Page 2
You may contact Steve Lo at 202-551-3394 or Craig Arakawa at 202-551-3650 if you have questions regarding the comment. Sincerely, Division of Corporation Finance Office of Energy & Transportation
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United States securities and exchange commission logo
December 20, 2021
Allen West
Chief Financial Officer
PAM Transportation Services, Inc.
297 West Henri De Tonti Blvd.
Tontitown, Arkansas 72770
Re:PAM Transportation Services, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2020
Response Dated December 13, 2021
File No. 000-15057
Dear Mr. West:
We have reviewed your December 13, 2021 response to our comment letter 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 the 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 the comment, we may have additional
comments. Unless we note otherwise, our references to prior comments are to comments in our
November 30, 2021 letter.
Form 10-K for the Fiscal Year ended December 31, 2020
Selected Financial Data, page 21
1.We note your response to our prior comment indicates that you will provide clarifying
disclosures regarding your metrics in future filings. Please provide us with your proposed
revised disclosures based on the metrics provided in the Form 10-K for the fiscal year
ended December 31, 2020.
FirstName LastNameAllen West
Comapany NamePAM Transportation Services, Inc.
December 20, 2021 Page 2
FirstName LastName
Allen West
PAM Transportation Services, Inc.
December 20, 2021
Page 2
You may contact Steve Lo at 202-551-3394 or Craig Arakawa at 202-551-3650 if you
have questions regarding the comment.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation