From: David Humphrey
Sent: November 22, 2006
Subject: File No. SR-NASDAQ-2006-040

As a Nasdaq listed company, I oppose the recently proposed fee increase by Nasdaq that is associated with the suggested use of their owned vendors, including wire services provider PrimeZone. For several years I have reviewed the capabilities and costs associated with various investor relations vendors and have chosen those that best suited my company’s needs. In addition, our company has gladly paid the listing fees and other charges associated with being a Nasdaq-listed company. I am happy with my current investor relations vendors and want to continue to use them as I choose, without having to pay higher Nasdaq fees, a portion of which go to their preferred vendors.

I request that Nasdaq only charge me for the listing services they provide and not add charges for investor relations services I already satisfactorily receive from other providers.

David Humphrey
Director of Investor Relations
Arkansas Best Corporation
Nasdaq – ABFS
(479) 785-6200