SEC Comment Letter for COVENANT LOGISTICS GROUP, INC. (CVLG) (CIK 0000928658) (CVLG) — Nov 27, 2018
COVENANT LOGISTICS GROUP, INC. (CVLG) (CIK 0000928658)
Date: Nov. 27, 2018 · CIK: 0000928658 · Accession: 0000000000-18-036327
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-228425
Letter
November 27, 2018 David R. Parker Chairman and Chief Executive Officer Covenant Transportation Group, Inc. 400 Birmingham Highway Chattanooga, TN 37419 Re:Covenant Transportation Group, Inc. Registration Statement on Form S-3 Filed November 16, 2018 File No. 333-228425 Dear Mr. Parker: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact John Dana Brown at (202) 551-3859 with any questions. Sincerely, Division of Corporation Finance Office of Transportation and Leisure
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November 27, 2018
David R. Parker
Chairman and Chief Executive Officer
Covenant Transportation Group, Inc.
400 Birmingham Highway
Chattanooga, TN 37419
Re:Covenant Transportation Group, Inc.
Registration Statement on Form S-3
Filed November 16, 2018
File No. 333-228425
Dear Mr. Parker:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact John Dana Brown at (202) 551-3859 with any questions.
Sincerely,
Division of Corporation Finance
Office of Transportation and Leisure