SEC Comment Letter for OLD DOMINION FREIGHT LINE, INC. (ODFL) (CIK 0000878927) (ODFL) — Feb 23, 2022
OLD DOMINION FREIGHT LINE, INC. (ODFL) (CIK 0000878927)
Date: Feb. 23, 2022 · CIK: 0000878927 · Accession: 0000000000-22-002073
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File numbers found in text: 000-19582
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United States securities and exchange commission logo
February 23, 2022
Adam Satterfield
Chief Financial Officer
Old Dominion Freight Line, Inc.
500 Old Dominion Way
Thomasville, NC 27360
Re:Old Dominion Freight Line, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2020
Filed February 24, 2021
File No. 000-19582
Dear Mr. Satterfield:
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 Energy & Transportation