SEC Comment Letter for FORWARD AIR CORP (FWRD) (CIK 0000912728) (FWRD) — Apr 8, 2008
FORWARD AIR CORP (FWRD) (CIK 0000912728)
Date: April 8, 2008 · CIK: 0000912728 · Accession: 0000000000-08-018374
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-22490
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE Mail Stop 3561 February 14, 2008 Bruce A. Campbell Chief Executive Officer Forward Air Corporation 430 Airport Road Greeneville, TN 37745 Re: Forward Air Corporation File Number: 000-22490 Form 10-K for the fiscal year ended December 31, 2006
Dear Mr. Campbell: We have completed our legal review of your Form 10-K for the fiscal year December 31, 2006 and related disclosure, and we have no further comments at this time. Please note that the company is responsib le for the adequacy and accuracy of the disclosure in its filing. We are not approving any proposed disclosure you may have included in your response lette r or any disclosure you include in your future filings in response to our comments.
In addition, please be advise d that the Division of Enfo rcement has access to all information you provide to the staff of the Divi sion of Corporation Fi nance in our review of your filing or in response to our comments on your filing. Please contact me at (202) 551-3314 with any other questions.
Sincerely,
Daniel Morris Attorney-Advisor
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UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE Mail Stop 3561 February 14, 2008 Bruce A. Campbell Chief Executive Officer Forward Air Corporation 430 Airport Road Greeneville, TN 37745 Re: Forward Air Corporation File Number: 000-22490 Form 10-K for the fiscal year ended December 31, 2006 Dear Mr. Campbell: We have completed our legal review of your Form 10-K for the fiscal year December 31, 2006 and related disclosure, and we have no further comments at this time. Please note that the company is responsib le for the adequacy and accuracy of the disclosure in its filing. We are not approving any proposed disclosure you may have included in your response lette r or any disclosure you include in your future filings in response to our comments. In addition, please be advise d that the Division of Enfo rcement has access to all information you provide to the staff of the Divi sion of Corporation Fi nance in our review of your filing or in response to our comments on your filing. Please contact me at (202) 551-3314 with any other questions. Sincerely, Daniel Morris Attorney-Advisor