TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo December 2, 2021 Christopher Strain Chief Financial Officer Heartland Express, Inc. 901 Heartland Way North Liberty, Iowa 52317 Re: Heartland Express, Inc. Form 10-K for the Fiscal Year Ended December 31, 2020 Filed February 22, 2021 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 Energy & Transportation