SEC Comment Letter 0000000000-23-010051 to FORWARD AIR CORP (FWRD)

FORWARD AIR CORP
Date: Sept. 12, 2023 · CIK: 0000912728 · Accession: 0000000000-23-010051

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File numbers found in text: 000-22490

Date

September 12, 2023

Author

Rebecca J. Garbrick

Form

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Company

FORWARD AIR CORP

Letter

United States securities and exchange commission logo September 12, 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 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

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United States securities and exchange commission logo
September 12, 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 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

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