SEC Comment Letter for COVENANT LOGISTICS GROUP, INC. (CVLG) (CIK 0000928658) (CVLG) — Sep 26, 2013
COVENANT LOGISTICS GROUP, INC. (CVLG) (CIK 0000928658)
Date: Sept. 26, 2013 · CIK: 0000928658 · Accession: 0000000000-13-053337
AI Filing Summary & Sentiment
Reasoning
Letter
September 26, 2013 Via E -mail 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 Fiscal Year Ended December 31 , 2012 Filed March 28, 2013 File No. 0-24960
Dear Mr. Cribbs :
We have completed our review of your filing. 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 and the company may not assert staff comments as a defense in any proceedi ng initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the informati on the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ David R. Humphrey
Show Raw Text
September 26, 2013 Via E -mail 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 Fiscal Year Ended December 31 , 2012 Filed March 28, 2013 File No. 0-24960 Dear Mr. Cribbs : We have completed our review of your filing. 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 and the company may not assert staff comments as a defense in any proceedi ng initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the informati on the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ David R. Humphrey David R. Humphrey Accounting Branch Chief