SEC Comment Letter for HEARTLAND EXPRESS INC (HTLD) (CIK 0000799233) (HTLD) — Jun 2, 2010
HEARTLAND EXPRESS INC (HTLD) (CIK 0000799233)
Date: June 2, 2010 · CIK: 0000799233 · Accession: 0000000000-10-030645
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Mail Stop 3561 June 2, 2010 Via Fax & U.S. Mail Mr. Russell A. Gerdin Chief Executive Officer Heartland Express, Inc. 901 North Kansas Avenue North Liberty, IA 52317 Re: Heartland Express, Inc. Form 10-K for the year ended December 31, 2009 Filed February 24, 2010 File No. 0-15087 Dear Mr. Gerdin: We have completed our review of your Form 10-K noted above and do not, at this time, have any further comments. Sincerely, Linda Cvrkel