SEC Comment Letter for UNIVERSAL LOGISTICS HOLDINGS, INC. (ULH) (CIK 0001308208) (ULH) — Aug 31, 2021
UNIVERSAL LOGISTICS HOLDINGS, INC. (ULH) (CIK 0001308208)
Date: Aug. 31, 2021 · CIK: 0001308208 · Accession: 0000000000-21-010594
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File numbers found in text: 333-259042
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United States securities and exchange commission logo
August 31, 2021
Tim Phillips
Chief Executive Officer
UNIVERSAL LOGISTICS HOLDINGS, INC.
12755 E. Nine Mile Road
Warren, Michigan 48089
Re:UNIVERSAL LOGISTICS HOLDINGS, INC.
Registration Statement on Form S-3
Filed August 24, 2021
File No. 333-259042
Dear Mr. Phillips:
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 Timothy Collins at 202-551-3176 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: Edwin Lukas