SEC Comment Letter for COVENANT LOGISTICS GROUP, INC. (CVLG) (CIK 0000928658) (CVLG) — Nov 30, 2009

COVENANT LOGISTICS GROUP, INC. (CVLG) (CIK 0000928658)
Date: Nov. 30, 2009 · CIK: 0000928658 · Accession: 0000000000-09-067323

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

November 30, 2009

Author

David R. Humphrey

Form

UPLOAD

Company

COVENANT LOGISTICS GROUP, INC. (CVLG) (CIK 0000928658)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE Mail Stop 3561 November 30, 2009 Mr. Richard B. Cribbs Chief Financial Officer COVENANT TRANSPORTATION GROUP, INC. 400 Birmingham Highway Chattanooga, Tennessee 37419 Re: Covenant Transportation Group, Inc. Form 10-K for the year ended December 31, 2008 File No. 0-24960

Dear Mr. Cribbs: We have completed our review of your Form 10-K and have no further comments at this time. S i n c e r e l y , David R. Humphrey Branch Chief

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
       DIVISION OF
CORPORATION FINANCE

  Mail Stop 3561          November 30, 2009  Mr. Richard B. Cribbs   Chief Financial Officer COVENANT TRANSPORTATION GROUP, INC. 400 Birmingham Highway Chattanooga, Tennessee  37419
 Re: Covenant Transportation Group, Inc.
  Form 10-K for the year ended December 31, 2008
File No. 0-24960

Dear Mr. Cribbs:
  We have completed our review of your Form 10-K and have no further comments
at this time.          S i n c e r e l y ,
   David R. Humphrey Branch Chief

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