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<SEC-DOCUMENT>0000950144-96-008677.txt : 19961126
<SEC-HEADER>0000950144-96-008677.hdr.sgml : 19961126
ACCESSION NUMBER:		0000950144-96-008677
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	19961119
ITEM INFORMATION:		Changes in registrant's certifying accountant
ITEM INFORMATION:		Financial statements and exhibits
FILED AS OF DATE:		19961125
SROS:			NASD

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PAM TRANSPORTATION SERVICES INC
		CENTRAL INDEX KEY:			0000798287
		STANDARD INDUSTRIAL CLASSIFICATION:	TRUCKING (NO LOCAL) [4213]
		IRS NUMBER:				710633135
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-15057
		FILM NUMBER:		96671884

	BUSINESS ADDRESS:	
		STREET 1:		HIGHWAY 412 WEST
		CITY:			TONTITOWN
		STATE:			AR
		ZIP:			72770
		BUSINESS PHONE:		5013619111

	MAIL ADDRESS:	
		STREET 1:		HIGHWAY 412 WEST
		CITY:			TONTITOWN
		STATE:			AR
		ZIP:			72770
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<DESCRIPTION>PAM TRANSPORTATION SERVICES, INC. 8-K
<TEXT>

<PAGE>   1
                       SECURITIES AND EXCHANGE COMMISSION

                             WASHINGTON, D.C. 20549


                                    FORM 8-K

                                 CURRENT REPORT


   Pursuant to Section 13 or 15(d) of the Securities and Exchange Act of 1934



Date of Report (Date of earliest event reported)         November 19, 1996
                                                 -----------------------------



                      P.A.M. TRANSPORTATION SERVICES, INC.
- -------------------------------------------------------------------------------
             (Exact name of registrant as specified in its charter)

<TABLE>

<S>                                                    <C>                                          <C>       
Delaware                                               0-15057                                      71-0633135
- ------------------------------------------------------------------------------------------------------------------
(State or other jurisdiction              (Commission File Number)                                (IRS Employer
of incorporation)                                                                               Identification No.)
</TABLE>



Highway 412 West, P.O. Box 188, Tontitown, Arkansas               72770
- --------------------------------------------------------------------------------
(Address of principal executive offices)                          (Zip Code)



Registrant's telephone number, including area code         (501) 361-9111
                                                   ----------------------------




                                 Not applicable
- --------------------------------------------------------------------------------
          (Former name or former address, if changed since last report)


<PAGE>   2





ITEM 4.     CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.


            On November 19, 1996, P.A.M. Transportation Services, Inc. (the
"Company") dismissed its independent auditors, Ernst & Young LLP, and on the
same date engaged the firm of Arthur Andersen LLP as its independent auditors
for the fiscal year ending December 31, 1996. Each of these actions was approved
by the Board of Directors of the Company.

            The reports of Ernst & Young LLP on the financial statements of the
Company for the past two fiscal years did not contain an adverse opinion or a
disclaimer of opinion, nor were they qualified or modified as to uncertainty,
audit scope, or accounting principles.

            In connection with the audits of the Company's financial statements
for each of the two fiscal years ended December 31, 1995 and 1994, and in the
subsequent interim period prior to the dismissal of Ernst & Young LLP, there
were no disagreements with Ernst & Young LLP on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure, which disagreement, if not resolved to the satisfaction of Ernst &
Young LLP, would have caused it to make reference to the subject matter of the
disagreement in its report.

            Ernst & Young LLP has furnished the Company with a letter addressed
to the Securities and Exchange Commission stating that it agrees with the above
statements, a copy of which is filed as an exhibit to this report.

ITEM 7.     FINANCIAL STATEMENTS AND EXHIBITS.
<TABLE>
<CAPTION>

            (c) Exhibits

            Exhibit No.                                      Description
            -----------                                      -----------

                <S>                        <C>                                            
                16                         Letter to Securities and Exchange Commission
                                           from Ernst & Young LLP dated November 22, 1996

</TABLE>



<PAGE>   3





                                   SIGNATURES


Pursuant to the requirements of the Securities Exchange Act of 1934, the
Registrant has duly caused this Report to be signed on its behalf by the
undersigned hereunto duly authorized.


                                      P.A.M. TRANSPORTATION SERVICES, INC.



                                 By:    /s/ Robert W. Weaver
                                      --------------------------------------
                                      Robert W. Weaver
                                      President and Chief Executive Officer


Dated:   November 25, 1996
       -------------------

<PAGE>   4






                                  EXHIBIT INDEX
<TABLE>
<CAPTION>

                                                                                                         Sequential
Exhibit No.                                       Description                                              Page No.
- -----------                                       -----------                                              --------

    <S>                 <C>                                                                                
    16                  Letter to Securities and Exchange Commission from
                        Ernst & Young LLP dated November 22, 1996

</TABLE>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16
<SEQUENCE>2
<DESCRIPTION>LETTER TO SEC FROM ERNST & YOUNG
<TEXT>

<PAGE>   1


EXHIBIT 16


[LOGO]




November 22, 1996



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Gentlemen:

We have read Item 4 of Form 8-K dated November 19, 1996 of P.A.M. Transportation
Services, Inc. and are in agreement with the statements contained in the second
and third paragraphs on page 2 therein. We have no basis to agree or disagree
with other statements of the registrant contained therein.

                                                      /s/ Ernst & Young LLP
                                                      ----------------------
                                                      Ernst & Young LLP
 
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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