SEC Comment Letter for HEARTLAND EXPRESS INC (HTLD) (CIK 0000799233) (HTLD) — Apr 10, 2015
HEARTLAND EXPRESS INC (HTLD) (CIK 0000799233)
Date: April 10, 2015 · CIK: 0000799233 · Accession: 0000000000-15-020564
AI Filing Summary & Sentiment
Letter
April 10 , 2015 Mr. John P. Cosaert Chief Financial Officer Heartland Express, Inc. 901 North Kansas Avenue North Liberty, Iowa 52317
Re: Heartland Express, I nc. Form 10-K for the Fiscal Year Ended December 31 , 201 3 Filed March 3, 2014 File No. 0-15087
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 filing and the company may not assert 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 per sons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Melissa Raminpour
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April 10 , 2015 Mr. John P. Cosaert Chief Financial Officer Heartland Express, Inc. 901 North Kansas Avenue North Liberty, Iowa 52317 Re: Heartland Express, I nc. Form 10-K for the Fiscal Year Ended December 31 , 201 3 Filed March 3, 2014 File No. 0-15087 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 filing and the company may not assert 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 per sons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Melissa Raminpour Melissa Raminpour Branch Chief