SEC Comment Letter for FORWARD AIR CORP (FWRD) (CIK 0000912728) (FWRD) — Jan 2, 2013
FORWARD AIR CORP (FWRD) (CIK 0000912728)
Date: Jan. 2, 2013 · CIK: 0000912728 · Accession: 0000000000-13-000126
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-22490
Letter
January 2, 2013 Via E -mail Mr. Rodney L. Bell Chief Financial Officer Forward Air Corporation 430 Airport Road Greenville, Tennessee 37745
Re: Forward Air Corporation Form 10-K for the year ended December 31, 2011 Filed February 24 , 2012 File No. 000-22490
Dear Mr. Bell:
We have completed our review of your filings. 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 s 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 p ersons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Linda Cvrkel
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January 2, 2013 Via E -mail Mr. Rodney L. Bell Chief Financial Officer Forward Air Corporation 430 Airport Road Greenville, Tennessee 37745 Re: Forward Air Corporation Form 10-K for the year ended December 31, 2011 Filed February 24 , 2012 File No. 000-22490 Dear Mr. Bell: We have completed our review of your filings. 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 s 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 p ersons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Linda Cvrkel Linda Cvrkel Branch Chief