SEC Comment Letter for HEARTLAND EXPRESS INC (HTLD) (CIK 0000799233) (HTLD) — Dec 19, 2013
HEARTLAND EXPRESS INC (HTLD) (CIK 0000799233)
Date: Dec. 19, 2013 · CIK: 0000799233 · Accession: 0000000000-13-068874
AI Filing Summary & Sentiment
File numbers found in text: 000-15087
Letter
December 19 , 2013 Via E-Mail Mr. John Cosaert Chief Financial Officer Heartland Express 901 North Kansas Avenue North Liberty, IA 52317
Re: Heartland Express Form 10-K for Fiscal Year E nded December 31, 2012 Filed March 1 , 2013 File No. 000-15087
Dear Mr. Cosaert :
We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filings and the company may not ass ert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filings to b e certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Linda Cvrkel
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December 19 , 2013
Via E-Mail
Mr. John Cosaert
Chief Financial Officer
Heartland Express
901 North Kansas Avenue
North Liberty, IA 52317
Re: Heartland Express
Form 10-K for Fiscal Year E nded December 31, 2012
Filed March 1 , 2013
File No. 000-15087
Dear Mr. Cosaert :
We have completed our review of your filing. We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filings and the company may not ass ert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States. We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filings to b e certain that the filings include the
information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Linda Cvrkel
Linda Cvrkel
Branch Chief