<SEC-DOCUMENT>0000799233-21-000063.txt : 20220104
<SEC-HEADER>0000799233-21-000063.hdr.sgml : 20220104
<ACCEPTANCE-DATETIME>20211130173746
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000799233-21-000063
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20211130

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			HEARTLAND EXPRESS INC
		CENTRAL INDEX KEY:			0000799233
		STANDARD INDUSTRIAL CLASSIFICATION:	TRUCKING (NO LOCAL) [4213]
		IRS NUMBER:				930926999
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		901 HEARTLAND WAY
		CITY:			NORTH LIBERTY
		STATE:			IA
		ZIP:			52317
		BUSINESS PHONE:		3196457060

	MAIL ADDRESS:	
		STREET 1:		901 HEARTLAND WAY
		CITY:			NORTH LIBERTY
		STATE:			IA
		ZIP:			52317
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
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<title>Document</title></head><body><div id="iff57766c8d134276be7c4849ce2185a6_1"></div><div style="min-height:42.75pt;width:100%"><div style="text-align:center"><font><br></font></div><div><font><br></font></div></div><div style="text-align:center"><font><br></font></div><div style="text-align:center"><font><br></font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:112%">November 30, 2021</font></div><div><font><br></font></div><div><font><br></font></div><div><font><br></font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:112%">Division of Corporation Finance</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:112%">Office of Transportation and Leisure</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:112%">United States Securities and Exchange Commission</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:112%">100 F Street, N.E.</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:112%">Washington, D.C. 20549</font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:112%">Attention&#58;         Mr. Steve Lo</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:112%">                        Mr. Craig Arakawa</font></div><div><font><br></font></div><div style="text-align:justify"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:112%">Re&#58;                   Securities and Exchange Commission (&#8220;SEC&#8221;) Comment Letter dated November 16, 2021, regarding Heartland Express, Inc. (the &#8220;Company,&#8221; &#8220;Heartland,&#8221; &#8220;we,&#8221; &#8220;us,&#8221; or &#8220;our&#8221;) Form 10-K for the Fiscal Year Ended December 31, 2020, filed February 22, 2021, File No. 000-15087 (the &#8220;Form 10-K&#8221;) </font></div><div><font><br></font></div><div style="text-align:justify"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:112%">Dear Mr. Lo and Mr. Arakawa&#58;</font></div><div><font><br></font></div><div style="text-align:justify"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:112%">The following is in response to the written comment we received from the staff of the Division of Corporation Finance (the &#8220;Staff&#8221;) of the SEC, dated November 16, 2021, related to the Form 10-K. For your convenience, we have included the text of the Staff's comment from the SEC comment letter in bold immediately followed by the Company's response.</font></div><div><font><br></font></div><div style="text-align:justify"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:112%;text-decoration:underline">Form 10-K for the Fiscal Year Ended December 31, 2020</font></div><div><font><br></font></div><div style="text-align:justify"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:112%;text-decoration:underline">General</font></div><div><font><br></font></div><div style="text-align:justify;text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:700;line-height:112%">1.   We note you filed a registration statement on Form S-3 on July 21, 2020 which incorporates by reference &#8220;&#8230;any future filings made with the SEC under Sections 13(a), 13(c), 14 or 15(d) of the Exchange Act&#8230;&#8221; Please tell us why you have not included a written consent of your independent registered public accounting firm for their audit report or alternatively provide a copy of their consent as an exhibit to your Form 10-K.</font></div><div><font><br></font></div><div style="text-align:justify;text-indent:54pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:700;line-height:112%">Response&#58;</font></div><div><font><br></font></div><div style="text-align:justify;text-indent:54pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:112%">The Company is filing an amendment to the Form 10-K to include the requested consent as an exhibit.</font></div><div><font><br></font></div><div style="text-align:justify"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:112%">The Company appreciates your assistance in the Company's compliance with applicable disclosure requirements and enhancing the overall disclosures in the Company's filings. Should you have any questions or comments regarding the Company's responses, please contact me by phone at (319) 645-7060.</font></div><div><font><br></font></div><div style="text-align:justify;text-indent:193.5pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:112%">Sincerely,</font></div><div><font><br></font></div><div style="text-align:justify;text-indent:193.5pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:112%;text-decoration:underline">&#47;s&#47; Christopher A. Strain</font></div><div style="text-align:justify;text-indent:193.5pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:112%">Christopher A. Strain</font></div><div style="text-align:justify;text-indent:193.5pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:112%">Vice President-Finance, Treasurer and Chief Financial Officer</font></div><div style="text-align:justify;text-indent:193.5pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:112%">(Principal Accounting and Financial Officer)</font></div><div><font><br></font></div><div style="text-align:justify"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:112%">c&#58; Mr. Michael J. Gerdin</font></div><div style="text-align:justify"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:112%">Mr. Matt Warne, Grant Thornton LLP</font></div><div style="text-align:justify"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:107%">Ms. Heidi Hornung-Scherr, Scudder Law Firm, P.C., L.L.O.</font></div><div style="height:42.75pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:right"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">HTLD01</font></div><div><font><br></font></div></div></div></body></html>
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