CORRESP 1 filename1.htm

PTSI_logo-2color

 

December 20, 2018

 

VIA EDGAR TRANSMISSION

 

Office of Transportation and Leisure

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

Re:P.A.M. Transportation Services, Inc.
  Form 10-K for the Year Ended December 31, 2017
  Form 10-Q for the Quarter Ended September 30, 2018
  File No. 000-15057

 

Ladies and Gentlemen:

 

P.A.M. Transportation Services, Inc. (“we” or the “Company”) respectfully requests an extension until January 11, 2019, to respond to the SEC Staff’s comment letter, dated December 17, 2018, regarding the above-referenced filings. We are requesting this extension due to certain necessary Company personnel and advisors being out of the office during the holiday season. Granting this extension will allow the Company adequate time to complete our response. We greatly appreciate the Staff’s willingness to accommodate our request.

 

If you have any questions or require further information, please contact me at (479) 361-9111 or the Company’s outside counsel, Mr. Courtney Crouch, at (501) 688-8822.

 

 

  Sincerely,
   
  /s/ Allen W. West
   
  Allen W. West
  Vice President of Finance, Chief Financial Officer,
 

Secretary and Treasurer

 

cc:Via E-mail
  Courtney C. Crouch, III, Esq.
  Mitchell, Williams, Selig, Gates & Woodyard, P.L.L.C.