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SEC Company Response from UNIVERSAL LOGISTICS HOLDINGS, INC. (ULH) (CIK 0001308208) (ULH) — Dec 10, 2020

UNIVERSAL LOGISTICS HOLDINGS, INC. (ULH) (CIK 0001308208)
Date: Dec. 10, 2020 · CIK: 0001308208 · Accession: 0001193125-20-314869

AI Filing Summary & Sentiment

File numbers found in text: 000-51142

Referenced dates: December 2, 2020

Date
December 10, 2020
Author
/s/ Edwin J. Lukas
Form
CORRESP
Company
UNIVERSAL LOGISTICS HOLDINGS, INC. (ULH) (CIK 0001308208)

Letter

Via Edgar Correspondence Submission Securities and Exchange Commission Division of Corporation Finance Re: Universal Logistics Holdings, Inc. Form 10-K for Fiscal Year Ended December 31, 2019 Filed March 16, 2020 File No. 000-51142

Dear Mr. Rodriguez:

On behalf of Universal Logistics Holdings, Inc., a Michigan corporation (the “Company”), we acknowledge receipt of the letter dated December 2, 2020 from the Staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission regarding the referenced Form 10-K.

As I discussed with Mr. Robert Babula, Senior Staff Accountant, the Company requests an extension of the deadline for its response. The Company is currently required to respond to the Staff by December 16, 2020. We request that, due to time constraints associated with the end of the Company’s fiscal year, the Staff extend this date by 10 business days to December 31, 2020. If this date is not acceptable to you, please let us know; otherwise, the Company will post its response on Edgar by December 31, 2020.

We are grateful for the Staff’s accommodation in this matter. Please do not hesitate to call me at (313) 574-4037 with any questions or concerns.

Sincerely,
/s/ Edwin J. Lukas

Show Raw Text
CORRESP
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filename1.htm

CORRESP

 100 Maple Park Boulevard

Suite 110

 Saint Clair Shores, MI
48081

 313-574-4037

info@vistulalaw.com

December 10, 2020

 Via Edgar
Correspondence Submission

 Mr. Gus Rodriguez

Accounting Branch Chief

 Securities and Exchange Commission

Division of Corporation Finance

 100 F Street, N.E.

Washington, D.C. 20549

Re:
 Universal Logistics Holdings, Inc.

 Form 10-K for Fiscal Year Ended December 31, 2019

 Filed March 16, 2020

 File No. 000-51142

Dear Mr. Rodriguez:

 On behalf of Universal
Logistics Holdings, Inc., a Michigan corporation (the “Company”), we acknowledge receipt of the letter dated December 2, 2020 from the Staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange
Commission regarding the referenced Form 10-K.

 As I discussed with Mr. Robert Babula, Senior
Staff Accountant, the Company requests an extension of the deadline for its response. The Company is currently required to respond to the Staff by December 16, 2020. We request that, due to time constraints associated with the end of the
Company’s fiscal year, the Staff extend this date by 10 business days to December 31, 2020. If this date is not acceptable to you, please let us know; otherwise, the Company will post its response on Edgar by December 31, 2020.

We are grateful for the Staff’s accommodation in this matter. Please do not hesitate to call me at (313)
574-4037 with any questions or concerns.

Sincerely,

/s/ Edwin J. Lukas

Edwin J. Lukas

cc.
 Jude M. Beres

Chief Financial Officer and Treasurer

Universal Logistics Holdings, Inc.

www.vistulalaw.com