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                                                           November 29, 2018

Christopher A. Strain
Chief Financial Officer
Heartland Express, Inc.
901 North Kansas Avenue
North Liberty, Iowa 52317

       Re: Heartland Express, Inc.
           Form 10-K for the Fiscal Year Ended December 31, 2017
           Filed March 1, 2018
           Form 10-Q for the Quarterly Period Ended September 30, 2018
           Filed November 6, 2018
           File No. 000-15087

Dear Mr. Strain:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comments. In some of our comments, we may
ask you to
provide us with information so we may better understand your disclosure.

       Please respond to these comments 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 our
comments apply to your facts and circumstances, please tell us why in your
response.

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

Form 10-Q for the Quarterly Period Ended September 30, 2018

Note 4. Revenue Recognition, page 9

1.    We note your disclosure in Note 4 regarding your revenue recognition
policies under ASC
      606. Please revise to disclose the significant payment terms of your
contracts with
      customers pursuant to ASC 606-10-50-12(b). Also, please disclose the
nature and amount
      of any contract assets and contract liabilities along with the applicable
disclosure
      requirements in ASC 606-10-50-8 through 10.
 Christopher A. Strain
Heartland Express, Inc.
November 29, 2018
Page 2

       In closing, 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.

      You may contact Beverly Singleton at (202) 551-3328 or Claire Erlanger at
(202) 551-
3301 with any questions.



FirstName LastNameChristopher A. Strain                   Sincerely,
Comapany NameHeartland Express, Inc.
                                                          Division of
Corporation Finance
November 29, 2018 Page 2                                  Office of
Transportation and Leisure
FirstName LastName
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