SEC Comment Letter for HEARTLAND EXPRESS INC (HTLD) (CIK 0000799233) (HTLD) — Jun 12, 2008

HEARTLAND EXPRESS INC (HTLD) (CIK 0000799233)
Date: June 12, 2008 · CIK: 0000799233 · Accession: 0000000000-08-029341

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AI Filing Summary & Sentiment

File numbers found in text: 000-15087

Date

June 12, 2008

Author

Not clearly detected

Form

UPLOAD

Company

HEARTLAND EXPRESS INC (HTLD) (CIK 0000799233)

Letter

Re: Heartland Express, Inc. Form 10-K for the fiscal year ended December 31, 2007 Filed February 28, 2008 File No. 000-15087 Dear Mr. Cosaert:

Mail Stop 3561 June 12, 2008 John P. Cosaert Chief Financial Officer Heartland Express, Inc. 901 North Kansas Avenue North Liberty, IA 52317

We have completed our review of your Fo rm 10-K and related filings and have no further comments at this time. S i n c e r e l y , L i n d a C v r k e l B r a n c h C h i e f

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Mail Stop 3561
       June 12, 2008   John P. Cosaert Chief Financial Officer Heartland Express, Inc. 901 North Kansas Avenue  North Liberty, IA 52317

Re: Heartland Express, Inc.
 Form 10-K for the fiscal year ended December 31, 2007
Filed February 28, 2008
  File No. 000-15087
Dear Mr. Cosaert:

 We have completed our review of your Fo rm 10-K and related filings and have no
further comments at this time.
         S i n c e r e l y ,           L i n d a  C v r k e l         B r a n c h  C h i e f

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