CORRESP 1 filename1.htm marten_corresp-030712.htm
March 14, 2012
 
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, 2011.
 
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 any such principles or practices.
 
Any questions or comments regarding this filing may be directed to the undersigned at (612) 607-7557 or my associate Kirstin L. Hibbard at (612) 607-7395.
 
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.