TEXT-EXTRACT 2 filename2.txt December 13, 2018 Christopher A. Strain Chief Financial Officer Heartland Express, Inc. 901 North Kansas Avenue North Liberty, Iowa 52317 Re: Heartland Express, Inc. Form 10-K for the Fiscal Year Ended December 31, 2017 Filed March 1, 2018 File No. 000-15087 Dear Mr. Strain: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Transportation and Leisure