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SEC Comment Letter for COVENANT LOGISTICS GROUP, INC. (CVLG) (CIK 0000928658) (CVLG) — Jul 12, 2019

COVENANT LOGISTICS GROUP, INC. (CVLG) (CIK 0000928658)
Date: July 12, 2019 · CIK: 0000928658 · Accession: 0000000000-19-011070

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File numbers found in text: 000-24960

Date
July 12, 2019
Author
Richard B. Cribbs
Form
UPLOAD
Company
COVENANT LOGISTICS GROUP, INC. (CVLG) (CIK 0000928658)

Letter

July 12, 2019 Richard B. Cribbs Chief Financial Officer Covenant Transportation Group, Inc. 400 Birmingham Hwy. Chattanooga, Tennessee 37419 Re:Covenant Transportation Group, Inc. Form 10-K for the Year Ended December 31, 2018 Form 8-K furnished March 19, 2019 Form 8-K furnished April 25, 2019 File No. 000-24960 Dear Mr. Cribbs: We have completed our review of your filings. 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 Transportation and Leisure

Show Raw Text
July 12, 2019
Richard B. Cribbs
Chief Financial Officer
Covenant Transportation Group, Inc.
400 Birmingham Hwy.
Chattanooga, Tennessee 37419
Re:Covenant Transportation Group, Inc.
Form 10-K for the Year Ended December 31, 2018
Form 8-K furnished March 19, 2019
Form 8-K furnished April 25, 2019
File No. 000-24960
Dear Mr. Cribbs:
            We have completed our review of your filings.  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 Transportation and Leisure