May 22, 2025

James S. Grant
Chief Financial Officer
COVENANT LOGISTICS GROUP, INC.
400 Birmingham Hwy.
Chattanooga, Tennessee 37419

       Re: COVENANT LOGISTICS GROUP, INC.
           Form 10-K for the Year Ended December 31, 2024
           Filed February 28, 2025
           File No. 001-42192
Dear James S. Grant:

       We have reviewed your filing and have the following comments.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Form10-K for the Year Ended December 31, 2024
Item 7. Management's Discussion and Analysis of Financial Condition and Results
of
Operations
Result of Segment Operations, page 36

1.     We note from your disclosure in Note 17. Segment Information that
segment
       operating income is your reported measure of segment profit or loss.
Please explain
       why the operating income for each of your reportable segments reported
and
       discussed within Management's Discussion and Analysis on page 36 is
different than
       the segment operating income reported in Note 17 on page 77. In your
response,
       address whether the CODM uses multiple measures of segment profit or
loss and your
       consideration of the disclosure guidance in ASC 280-10-50-28 through
paragraph 50-
       28C.
 May 22, 2025
Page 2
Item 8. Financial Statements and Supplementary Data
Note 1. Summary of Significant Accounting Policies; Revenue Recognition, page
60

2.     We note that you revised your disclosure of the revenue recognition
policy for the
       Managed Freight reportable segment during fiscal year 2023. Managed
Freight
       revenues are now recognized proportionally as services are provided
based on a
       percentage of completion method using the estimated time elapsed as of
the period
       end as compared to previously recognizing revenue upon completion of the
services
       provided. Please respond to the following:
           Tell us why you changed your revenue recognition policy and support
the basis
           for the change in the timing of revenue recognition for Managed
Freight services
           with reference to FASB ASC 606.
           Explain how you considered the guidance in FASB ASC 250-10 and the
related
           required disclosures when presenting this change in accounting
policy.
Item 8. Financial Statements and Supplementary Data
Note 17. Segment Information, page 76

3.     In future filings, please revise to present a reconciliation of the
total of your reportable
       segments' measures of profit or loss to your consolidated income before
income taxes
       and discontinued operations, in accordance with ASC 280-10-50-30(b).

        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.

        Please contact Ranjit Singh Pawar at 202-551-2702 or Shannon Buskirk at
202-551-
3717 if you have questions regarding comments on the financial statements and
related
matters.



                                                               Sincerely,

                                                               Division of
Corporation Finance
                                                               Office of Energy
& Transportation