SEC Comment Letter for PAM TRANSPORTATION SERVICES INC (PTSI) (CIK 0000798287) (PAMT) — Jan 6, 2022
PAM TRANSPORTATION SERVICES INC (PTSI) (CIK 0000798287)
Date: Jan. 6, 2022 · CIK: 0000798287 · Accession: 0000000000-22-000163
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File numbers found in text: 000-15057
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United States securities and exchange commission logo
January 6, 2022
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
Filed March 5, 2021
File No. 000-15057
Dear Mr. West:
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 Energy & Transportation