SEC Company Response from COVENANT LOGISTICS GROUP, INC. (CVLG) (CIK 0000928658) (CVLG) — Aug 24, 2022

COVENANT LOGISTICS GROUP, INC. (CVLG) (CIK 0000928658)
Date: Aug. 24, 2022 · CIK: 0000928658 · Accession: 0001008886-22-000101

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File numbers found in text: 333-266826

Date

August 24, 2022

Author

James S. Grant

Form

CORRESP

Company

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

Letter

Re: Covenant Logistics Group, Inc.

August 24, 2022

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Attention: Arthur Tornabene-Zalas and Irene Barberena-Meissner

Registration Statement on Form S-3 (File No. 333-266826, filed on August 12, 2022)

Request for Acceleration

Ladies and Gentlemen:

Covenant Logistics Group, Inc. (the “Company”) respectfully requests, pursuant to Rule 461 of the Securities Act of 1933, as amended, that the above-referenced Registration Statement be declared effective by the Securities and Exchange Commission at 4:00 P.M., Eastern Standard Time, on Friday, August 26, 2022, or as soon thereafter as is practicable.

Thank you for your assistance. Please call our counsel, Heidi Hornung-Scherr, at (402) 435-3223, of Scudder Law Firm, P.C., L.L.O. to provide notice of the effectiveness of the Registration Statement.

Very truly yours,
Covenant Logistics Group, Inc.

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CORRESP
1
filename1.htm

      August 24, 2022

      VIA EDGAR

      Securities and Exchange Commission

      Division of Corporation Finance

      100 F Street, NE

      Washington, D.C. 20549

      Attention: Arthur Tornabene-Zalas and Irene Barberena-Meissner

      Re:         Covenant Logistics Group,
          Inc.

      Registration Statement on Form S-3 (File
          No. 333-266826, filed on August 12, 2022)

      Request for Acceleration

      Ladies and Gentlemen:

      Covenant Logistics Group, Inc. (the “Company”) respectfully requests, pursuant to Rule 461 of
        the Securities Act of 1933, as amended, that the above-referenced Registration Statement be declared effective by the Securities and Exchange Commission at 4:00 P.M., Eastern Standard Time, on Friday, August 26, 2022, or as soon thereafter as is
        practicable.

      Thank you for your assistance.  Please call our counsel, Heidi Hornung-Scherr, at (402) 435-3223, of Scudder Law Firm, P.C., L.L.O. to
        provide notice of the effectiveness of the Registration Statement.

              Very truly yours,

              Covenant Logistics Group, Inc.

              By:

            /s/ James S. Grant

              James S. Grant

              Executive Vice President and Chief Financial Officer

      c:            Arthur Tornabene-Zalas

      Irene Barberena-Meissner

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