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                                                           June 25, 2019

David Cobb
Vice President - Chief Financial Officer
ARCBEST Corporation
8401 McClure Drive
Fort Smith, AR 72916

       Re: ARCBEST Corporation
           Form 10-K for the Year Ended December 31, 2018
           Filed February 28, 2019
           File No. 000-19969

Dear Mr. Cobb:

        We have reviewed your April 23, 2019 response to our comment letter and
have the
following comment. Please respond to this comment within 10 business days or
advise us as
soon as possible when you will respond. If you do not believe our comment
applies to your facts
and circumstances, please tell us why in your response.

       After reviewing your response to this comment, we may have additional
comments.
Unless we note otherwise, our references to prior comments are to comments in
our April 10,
2019 letter.

Form 10-K for the Year Ended December 31, 2018

Managements Discussion and Analysis of Financial Condition and Results of
Operations
Asset-Light Operations
Net Revenues and Net Revenue Margin, page 52

1.     Refer to your response to our prior comment 1. Your presentation of "net
revenue"
       includes the adjustment for "purchased transportation" which subtracts
certain operating
       expenses to arrive at a measure of revenue. We believe you have
substituted individually
       tailored recognition and measurement methods for those of GAAP, and as
such, "net
       revenue" may violate Rule 100(b) of Regulation G. Please refer to
Question 100.04 of
       staff's "Non-GAAP Financial Measures" Compliance and Disclosure
Interpretations and
       confirm that you will discontinue your presentation and discussion of
net revenue and net
       revenue margin in future filings.
 David Cobb
ARCBEST Corporation
June 25, 2019
Page 2

       You may contact Doug Jones at 202-551-3309 or Andrew Mew at 202-551-3377
if you
have questions.



FirstName LastNameDavid Cobb                          Sincerely,
Comapany NameARCBEST Corporation
                                                      Division of Corporation
Finance
June 25, 2019 Page 2                                  Office of Transportation
and Leisure
FirstName LastName
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