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<SEC-DOCUMENT>0000798287-05-000025.txt : 20050621
<SEC-HEADER>0000798287-05-000025.hdr.sgml : 20050621
<ACCEPTANCE-DATETIME>20050621155644
ACCESSION NUMBER:		0000798287-05-000025
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20050616
ITEM INFORMATION:		Changes in Registrant.s Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20050621
DATE AS OF CHANGE:		20050621

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:		05908126

	BUSINESS ADDRESS:	
		STREET 1:		297 WEST HENRI DE TONTI BLVD
		CITY:			TONTITOWN
		STATE:			AR
		ZIP:			72770
		BUSINESS PHONE:		4793619111

	MAIL ADDRESS:	
		STREET 1:		297 WEST HENRI DE TONTI BLVD
		CITY:			TONTITOWN
		STATE:			AR
		ZIP:			72770
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>doc1.txt
<TEXT>
                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549


                                    FORM 8-K

                                 CURRENT REPORT
                     PURSUANT TO SECTION 13 OR 15 (d) OF THE
                         SECURITIES EXCHANGE ACT OF 1934

       Date of Report (Date of earliest event reported)   June 16, 2005
                                                         ---------------

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


          Delaware                      0-15057                 71-0633135
- ----------------------------         -------------         -------------------
(State or other jurisdiction          (Commission            (I.R.S. Employer
 of incorporation)                    File Number)          Identification no.)


          297 West Henri De Tonti Boulevard, Tontitown, Arkansas 72770
          ------------------------------------------------------------
               (Address of principal executive offices) (Zip Code)

        Registrant's telephone number, including area code (479) 361-9111
                                                           --------------

                                       N/A
          -------------------------------------------------------------
          (Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions:

[  ]  Written communications pursuant to Rule 425 under the Securities Act
      (17 CFR 230.425)

[  ]  Soliciting material pursuant to Rule 14a-12 under the Exchange Act
      (17 CFR 240.14a-12)

[  ]  Pre-commencement communications pursuant to Rule 14d-2(b) under the
      Exchange Act (17 CFR 240.14d-2(b))

[  ]  Pre-commencement communications pursuant to Rule 13e-4(c) under the
      Exchange Act (17 CFR 240.13e-4(c))

<PAGE>

ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
- -------------------------------------------------------
On  June  16,  2005, the Audit Committee of our Board of Directors concluded its
proposal  process  for  a  new  independent public accounting firm and appointed
Grant  Thornton  LLP  ("Grant  Thornton")  as  our independent registered public
accounting firm for the calendar year ended December 31, 2005. On the same date,
the  Audit  Committee  dismissed  Deloitte  &  Touche  LLP  ("Deloitte") as  our
independent registered public accounting firm.

The audit reports of Deloitte on our consolidated financial statements as of and
for  the  years ended December 31, 2004 and 2003, and management's assessment of
internal  control  over  financial  reporting  as  of December 31, 2004, and the
effectiveness  of  internal  control over financial reporting as of December 31,
2004, did not contain an adverse opinion or a disclaimer of opinion and were not
qualified  or modified as to uncertainty, audit scope, or accounting principles.

During  the two most recent calendar years ended December 31, 2004 and 2003, and
from December 31, 2004 through the effective date of Deloitte's dismissal, there
have  been no disagreements between us and Deloitte on any matters of accounting
principle  or  practice,  financial  statement  disclosure, or auditing scope or
procedure,  which  disagreements,  if  not resolved to their satisfaction, would
have  caused  Deloitte  to  make  reference  to  the  subject  matter  of  such
disagreements in connection with its reports. During the period described in the
preceding  sentence,  there  were  no  "reportable  events"  as  defined in Item
304(a)(1)(iv)  or  (v)  of  Regulation  S-K  of  the  Securities  and  Exchange
Commission ("SEC").

During  the  two  calendar  years  ended  December  31,  2004 and 2003, and from
December  31,  2004  through the engagement of Grant Thornton as our independent
public  accounting  firm  on  June 16, 2005, neither we nor anyone on our behalf
consulted  Grant  Thornton  with  respect  to  any accounting or auditing issues
involving  us.  In  particular,  there  was  no  discussion  with Grant Thornton
regarding  the  application of accounting principles to a specified transaction,
the type of audit opinion that might be rendered on the financial statements, or
any  matter  that  was  either  the  subject  of a disagreement with Deloitte on
accounting  principles  or practices, financial statement disclosure or auditing
scope  or  procedures,  which,  if not resolved to the satisfaction of Deloitte,
would  have caused Deloitte to make reference to the matter in their reports, or
a  "reportable event" as defined in Item 304(a)(1)(iv) or (v) of Regulation S-K.

A  copy  of Deloitte's letter to the SEC dated June 20, 2005 regarding the above
disclosures is filed as Exhibit 16 to this report.



<PAGE>

ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS
- -------------------------------------------
(c)     Exhibits.

Exhibit Number                              Description
- --------------                              -----------

      16             Letter to Securities and Exchange Commission from Deloitte
                     & Touche LLP


<PAGE>


                                   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/ Larry J. Goddard
                                       ------------------------------
                                       Larry J. Goddard
                                       Vice President-Finance, Chief
                                       Financial Officer, Secretary
                                       and Treasurer


Date:  June 20, 2005


<PAGE>
                                  EXHIBIT INDEX



Exhibit Number                              Description
- --------------                              -----------

      16             Letter to Securities and Exchange Commission from Deloitte
                     & Touche LLP



</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16
<SEQUENCE>2
<FILENAME>doc2.txt
<TEXT>
                                                                      Exhibit 16


June 20, 2005


Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561

Dear Sirs/Madams:

We  have read Item 4.01 of P.A.M. Transportation Services, Inc.'s Form 8-K dated
June 16, 2005, and have the following comments:

1.  We  agree  with  the  statements  made  in  the second sentence of the first
    paragraph  and  with  all  the  statements  made  in  the  second  and third
    paragraphs

2.  We  have  no basis on which to agree or disagree with the statements made in
    the  first  sentence  of  the  first paragraph or with any of the statements
    made in the fourth paragraph.


Yours truly,


/s/ Deloitte & Touche LLP
- -------------------------
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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