SEC Comment Letter 0000000000-23-009602 to FORWARD AIR CORP (FWRD)
FORWARD AIR CORP
Date: Aug. 30, 2023 · CIK: 0000912728 · Accession: 0000000000-23-009602
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-22490
Letter
United States securities and exchange commission logo August 30, 2023 Rebecca J. Garbrick Chief Financial Officer Forward Air Corporation 1915 Snapps Ferry Road, Building N Greeneville, TN 37745 Re:Forward Air Corporation Form 10-K for the Fiscal Year ended December 31, 2022 Filed March 1, 2023 File No. 000-22490 Dear Rebecca J. Garbrick: We have limited our review of your filing to the financial statements and related disclosures and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Form 10-K for the Fiscal Year ended December 31, 2022 Signatures, page 77 1.We note that your annual report has been signed by your principal executive officer, principal financial officer, and twelve directors.
Please address the requirement in General Instruction (D)(2) to Form 10-K, which also requires the signature of your controller or principal accounting officer, and if applicable that any person who occupies more than one of the specified positions to indicate each capacity in which he or she has signed the report.
Please identify the person that either has or would be signing the report in their capacity as your controller or principal accounting officer.
FirstName LastNameRebecca J. Garbrick Comapany NameForward Air Corporation August 30, 2023 Page 2 FirstName LastName Rebecca J. Garbrick Forward Air Corporation August 30, 2023 Page 2 In closing, 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. You may contact Yolanda Guobadia, Staff Accountant, at (202) 551-3562 or Mark Wojciechowski, Staff Accountant, at (202) 551-3759 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation
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United States securities and exchange commission logo
August 30, 2023
Rebecca J. Garbrick
Chief Financial Officer
Forward Air Corporation
1915 Snapps Ferry Road, Building N
Greeneville, TN 37745
Re:Forward Air Corporation
Form 10-K for the Fiscal Year ended December 31, 2022
Filed March 1, 2023
File No. 000-22490
Dear Rebecca J. Garbrick:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comments. In some of our comments, we may ask you to
provide us with information so we may better understand your disclosure.
Please respond to this comment within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this comment, we may have additional comments.
Form 10-K for the Fiscal Year ended December 31, 2022
Signatures, page 77
1.We note that your annual report has been signed by your principal executive officer,
principal financial officer, and twelve directors.
Please address the requirement in General Instruction (D)(2) to Form 10-K, which also
requires the signature of your controller or principal accounting officer, and if applicable
that any person who occupies more than one of the specified positions to indicate each
capacity in which he or she has signed the report.
Please identify the person that either has or would be signing the report in their capacity as
your controller or principal accounting officer.
FirstName LastNameRebecca J. Garbrick
Comapany NameForward Air Corporation
August 30, 2023 Page 2
FirstName LastName
Rebecca J. Garbrick
Forward Air Corporation
August 30, 2023
Page 2
In closing, 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.
You may contact Yolanda Guobadia, Staff Accountant, at (202) 551-3562 or Mark
Wojciechowski, Staff Accountant, at (202) 551-3759 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation