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
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CORRESP 1 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