CORRESP 1 filename1.htm Document

Forward Air Corporation
1915 Snapps Ferry Road, Building N
Greeneville, Tennessee 33745

July 17, 2024
VIA EDGAR
 
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-3561
 
Attention:Claudia Rios
 
 
 Re:Forward Air Corporations
  Amendment No. 1 to the Registration Statement on Form S-1
  Filed July 9, 2024
  File No. 333-280102

Dear Ms. Rios:

    Forward Air Corporation (the “Company”) hereby requests acceleration of the effective date of the above-referenced registration statement so that it may become effective at 4:30 p.m., Eastern Time, on July 19, 2024, or as soon as practicable thereafter.

Should you have any questions or comments regarding this matter, please contact the Company’s legal counsel, Flora Perez, at (954) 768-8210.

[Signature page follows]




Very truly yours,
Forward Air Corporation
By:
 /s/ Michael L. Hance
Name:
 Michael L. Hance
Title:
 Chief Legal Officer and Secretary
 
cc:    Flora Perez, Esq.
    Greenberg Traurig, P.A.