SEC Comment Letter for HEARTLAND EXPRESS INC (HTLD) (CIK 0000799233) (HTLD) — Dec 13, 2018
HEARTLAND EXPRESS INC (HTLD) (CIK 0000799233)
Date: Dec. 13, 2018 · CIK: 0000799233 · Accession: 0000000000-18-037950
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File numbers found in text: 000-15087
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December 13, 2018
Christopher A. Strain
Chief Financial Officer
Heartland Express, Inc.
901 North Kansas Avenue
North Liberty, Iowa 52317
Re:Heartland Express, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2017
Filed March 1, 2018
File No. 000-15087
Dear Mr. Strain:
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 Transportation and Leisure