SEC Comment Letter 0000000000-23-001899 to US XPRESS ENTERPRISES INC (CIK 0000923571)
US XPRESS ENTERPRISES INC (CIK 0000923571)
Date: Feb. 24, 2023 · CIK: 0000923571 · Accession: 0000000000-23-001899
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File numbers found in text: 001-38528
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United States securities and exchange commission logo
February 24, 2023
Eric Fuller
President and Chief Executive Officer
U.S. Xpress Enterprises, Inc.
4080 Jenkins Road
Chatanooga, TN 37421
Re:U.S. Xpress Enterprises, Inc.
Form 10-K for the Fiscal Year ended December 31, 2021
Filed March 1, 2022
File No. 001-38528
Dear Eric Fuller:
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