COVER 11 filename11.htm

 

March 13, 2009

 

VIA EDGAR

 

Securities and Exchange Commission

100 F Street, NE
Washington, D.C. 20549

 

Re:                             Marten Transport, Ltd.

File No. 0-15010

 

Ladies and Gentlemen:

 

On behalf of Marten Transport, Ltd. (the “Company”), we are hereby furnishing for filing via EDGAR the Company’s Annual Report on Form 10-K for the year ended December 31, 2008.

 

Pursuant to General Instruction D.3. of Form 10-K, the Company represents that the financial statements included in the Form 10-K do not reflect a change from the preceding fiscal year in any accounting principles or practices or in the method of applying such principles or practices.

 

Any questions or comments regarding this filing may be directed to the undersigned at (612) 607-7557 or my associate Kristopher J. Kehner at (612) 607-7591.

 

Yours very truly,

 

 

 

/s/ Patrick J. Pazderka

 

 

 

Patrick J. Pazderka

 

Oppenheimer Wolff & Donnelly LLP

 

Plaza VII, Suite 3300

 

45 South Seventh Street

 

Minneapolis, MN 55402-1609

 

 

 

cc:

Mr. James J. Hinnendael

 

Thomas A. Letscher, Esq.