<SEC-DOCUMENT>0001558370-19-006026.txt : 20190806
<SEC-HEADER>0001558370-19-006026.hdr.sgml : 20190806
<ACCEPTANCE-DATETIME>20190708162320
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001558370-19-006026
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20190708

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ARCBEST CORP /DE/
		CENTRAL INDEX KEY:			0000894405
		STANDARD INDUSTRIAL CLASSIFICATION:	TRUCKING (NO LOCAL) [4213]
		IRS NUMBER:				710673405
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		8401 MCCLURE DRIVE
		CITY:			FORT SMITH
		STATE:			AR
		ZIP:			72916
		BUSINESS PHONE:		4797856000

	MAIL ADDRESS:	
		STREET 1:		P O BOX 10048
		CITY:			FORT SMITH
		STATE:			AR
		ZIP:			72917-0048

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ARKANSAS BEST CORP /DE/
		DATE OF NAME CHANGE:	19930917
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
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			arcb_Current folio_Corresp
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		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">July&nbsp;8, 2019</font>
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		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">&nbsp;</font>
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		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">&nbsp;</font>
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		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-weight:bold;font-size:11pt;text-decoration:underline;">VIA EDGAR (and overnight delivery)</font>
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		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">&nbsp;</font>
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		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">Office of Transportation and Leisure</font>
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		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">Division of Corporation Finance</font>
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		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">United States Securities and Exchange Commission</font>
		</p>
		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">100 F Street, N.E.</font>
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		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">Washington, D.C. 20549</font>
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		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">Attn:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Mr. Doug Jones</font>
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		<p style="margin:0pt;text-indent:36pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">Mr. Andrew Mew</font>
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		<p style="margin:0pt;text-align:left;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">&nbsp;</font>
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		<p style="margin:0pt 0pt 0pt 36pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">Re:</font><font style="display:inline;font-size:5pt;">&nbsp;</font><font style="display:inline;font-size:11pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font><font style="display:inline;font-weight:bold;font-size:11pt;">ARCBEST Corporation</font>
		</p>
		<p style="margin:0pt 0pt 0pt 72pt;text-align:left;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-weight:bold;font-size:11pt;">Form 10-K for the Year Ended December 31, 2018</font>
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		<p style="margin:0pt 0pt 0pt 72pt;text-align:left;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-weight:bold;font-size:11pt;">Filed February 28, 2019</font>
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		<p style="margin:0pt 0pt 0pt 72pt;text-align:left;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-weight:bold;font-size:11pt;">File No. 000-19969</font>
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		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">&nbsp;</font>
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		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">Dear Mr. Jones and Mr. Mew:</font>
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			<font style="display:inline;font-size:11pt;">&nbsp;</font>
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		<p style="margin:0pt;text-indent:36pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">ArcBest Corporation (the &#x201C;Company,&#x201D; &#x201C;we,&#x201D; and &#x201C;our&#x201D;) is submitting this letter in response to the follow-up comment of the staff of the Division of Corporation Finance (the &#x201C;Staff&#x201D;) of the U.S. Securities and Exchange Commission&nbsp;(the &#x201C;SEC&#x201D;)&nbsp;as set forth in the letter dated June 25, 2019, with respect to the Company&#x2019;s Annual Report on Form 10-K for the fiscal year ended December 31, 2018. For the Staff&#x2019;s convenience, set forth below are the headings and text of the Staff&#x2019;s follow-up comment in bold, followed immediately by the Company&#x2019;s follow-up response.</font>
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		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-weight:bold;font-size:11pt;text-decoration:underline;">Management&#x2019;s Discussion and Analysis of Financial Condition and Results of Operations</font>
		</p>
		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-weight:bold;font-size:11pt;text-decoration:underline;">Asset-Light Operations</font>
		</p>
		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-weight:bold;font-size:11pt;text-decoration:underline;">Net Revenues and Net Revenue Margin, page 52</font>
		</p>
		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt 0pt 0pt 18pt;text-indent: -18pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-weight:bold;font-size:11pt;">1.&nbsp;&nbsp;&nbsp;Refer to your response to our prior comment 1. Your presentation of &#x201C;net revenue&#x201D; includes the adjustment for &#x201C;purchased transportation&#x201D; 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, &#x201C;net revenue&#x201D; may violate Rule 100(b) of Regulation G. Please refer to Question 100.04 of staff&#x2019;s &#x201C;Non-GAAP Financial Measures&#x201D; Compliance and Disclosure Interpretations and confirm that you will discontinue your presentation and discussion of net revenue and net revenue margin in future filings.</font>
		</p>
		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt 0pt 0pt 18pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-style:italic;font-size:11pt;text-decoration:underline;">Response</font><font style="display:inline;font-style:italic;font-size:11pt;">:</font><font style="display:inline;font-size:11pt;">&nbsp;Our presentations of &#x201C;net revenue&#x201D; have been calculated by subtracting one GAAP measure reported within our segment note (purchased transportation expense) from another GAAP measure reported within our segment note (revenue). Net revenue (also labeled by certain industry participants as gross margin) has been a common measure used within the logistics industry, and we understand that industry registrants will be similarly advised. We respectfully acknowledge the Staff&#x2019;s comment. We will discontinue our presentation and discussion of net revenue and net revenue margin in future filings with the SEC effective with our reporting of results for the quarter ended June 30, 2019.&nbsp;&nbsp;</font>
		</p>
		<p style="margin:0pt 0pt 0pt 18pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			</p></div><div style="margin-left:10.2941176470588%;margin-right:10.2941176470588%;">
		<p><font size="1"> </font></p></div><div style="margin-left:10.2941176470588%;margin-right:10.2941176470588%;page-break-after:always;"><div style="background-color:#000000;clear:both;height:2pt;border:0;margin:30pt 0pt 30pt 0pt;"></div></div><div style="margin-left:10.2941176470588%;margin-right:10.2941176470588%;"></div><div style="margin-left:10.2941176470588%;margin-right:10.2941176470588%;"><p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;"><font style="display:inline;font-size:11pt;">If you have any additional questions or comments, please feel free to contact me or the Company&#x2019;s General Counsel, Michael Johns, at 479-785-6000.</font>
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		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">Sincerely,</font>
		</p>
		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">&nbsp;</font>
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			<font style="display:inline;font-size:11pt;">&nbsp;</font>
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						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
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					<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">/s/&nbsp;David R. Cobb</font></p>
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					<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">David R. Cobb</font></p>
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						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
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					<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">Vice President - Chief Financial Officer</font></p>
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			<font style="display:inline;">2</font>

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