<SUBMISSION>
<ACCESSION-NUMBER>0001008886-16-000366
<TYPE>8-K
<PUBLIC-DOCUMENT-COUNT>3
<PERIOD>20161019
<ITEMS>7.01
<ITEMS>9.01
<FILING-DATE>20161019
<DATE-OF-FILING-DATE-CHANGE>20161019
<FILER>
<COMPANY-DATA>
<CONFORMED-NAME>CELADON GROUP INC
<CIK>0000865941
<ASSIGNED-SIC>4213
<IRS-NUMBER>133361050
<STATE-OF-INCORPORATION>DE
<FISCAL-YEAR-END>0630
</COMPANY-DATA>
<FILING-VALUES>
<FORM-TYPE>8-K
<ACT>34
<FILE-NUMBER>001-34533
<FILM-NUMBER>161943148
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<BUSINESS-ADDRESS>
<STREET1>ONE CELADON DRIVE
<STREET2>9503 E 33RD STREET
<CITY>INDIANAPOLIS
<STATE>IN
<ZIP>46235-4207
<PHONE>(317) 972-7000
</BUSINESS-ADDRESS>
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<STREET1>ONE CELADON DRIVE
<STREET2>9503 E 33RD STREET
<CITY>INDIANAPOLIS
<STATE>IN
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<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>form8k.htm
<DESCRIPTION>FORM 8-K LETTER RESPONSE
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<div style="MARGIN-LEFT: 0pt; DISPLAY: block; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="center"><font style="FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman; DISPLAY: inline">Washington, D.C. 20549</font></div>

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<div style="MARGIN-LEFT: 0pt; DISPLAY: block; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="center"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; FONT-WEIGHT: bold; DISPLAY: inline">CURRENT REPORT</font></div>

<div style="MARGIN-LEFT: 0pt; DISPLAY: block; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="center"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; FONT-WEIGHT: bold; DISPLAY: inline">Pursuant to Section 13 OR 15(d) of the Securities Exchange Act of 1934</font></div>

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<div style="MARGIN-LEFT: 0pt; DISPLAY: block; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="center"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; DISPLAY: inline">Date of Report (Date of earliest event reported):</font></div>

<div style="MARGIN-LEFT: 0pt; DISPLAY: block; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="center"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; DISPLAY: inline">October 19, 2016</font></div>

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<div style="MARGIN-LEFT: 0pt; DISPLAY: block; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="center"><font style="FONT-SIZE: 18pt; FONT-FAMILY: Times New Roman; FONT-WEIGHT: bold; DISPLAY: inline">CELADON GROUP, INC.</font></div>

<div style="MARGIN-LEFT: 0pt; DISPLAY: block; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="center"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; DISPLAY: inline">(Exact name of registrant as specified in its charter)</font></div>

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<div style="MARGIN-LEFT: 0pt; DISPLAY: block; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="center"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; DISPLAY: inline">of incorporation)</font></div>
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<div style="MARGIN-LEFT: 0pt; DISPLAY: block; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="justify"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; FONT-WEIGHT: bold; DISPLAY: inline">Item 7.01&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Regulation FD Disclosure.</font></div>

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<div style="TEXT-ALIGN: justify; MARGIN-LEFT: 0pt; DISPLAY: block; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; DISPLAY: inline"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font>Celadon Group, Inc., a Delaware corporation (the &#8220;Company&#8221;) is responding to a letter from Mr. Jay Yoon of the website Seeking Alpha containing questions regarding the Company&#8217;s accounting, and which related to an article published by Mr. Yoon on October 12, 2016, on www.seekingalpha.com.&#160;&#160;Following the furnishing of this Form 8-K to the Securities and Exchange Commission, the letter attached to this report will be provided to Mr. Yoon.&#160;&#160;The Company&#8217;s response is set forth in Exhibit 99 hereto.</font></div>

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<font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; DISPLAY: inline">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; The information contained in Items 7.01 and 9.01 of this report and the exhibit hereto shall not be deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), or incorporated by reference in any filing under the Securities Act of 1933, as amended, or the Exchange Act, except as shall be expressly set forth by specific reference in such a filing.</font></div>

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<div style="TEXT-ALIGN: justify; MARGIN-LEFT: 0pt; DISPLAY: block; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; FONT-STYLE: italic; DISPLAY: inline"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; BACKGROUND-COLOR: #ffffff">The information in Exhibit 99 attached to this report may contain &#8220;forward-looking statements&#8221; within the meaning of Section 27A of the Securities Act and Section 21E of the Exchange Act and such statements are subject to the safe harbor created by those sections and the Private Securities Litigation Reform Act of 1995, as amended.&#160;&#160;Such statements are made based on the current beliefs and expectations of the Company&#8217;s management and are subject to significant risks and uncertainties.&#160;&#160;Actual results or events may differ from those anticipated by forward-looking statements.&#160;&#160;In Exhibit 99 attached to this report, the statements regarding future lease payments to 19</font><font style="FONT-SIZE: 70%; VERTICAL-ALIGN: text-top; DISPLAY: inline; BACKGROUND-COLOR: #ffffff">th</font><font style="DISPLAY: inline; BACKGROUND-COLOR: #ffffff"> Capital and associated liability balances and our future driver hiring practices are forward-looking statements.</font></font></div>

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<TYPE>EX-99
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<div style="TEXT-ALIGN: right">Exhibit 99</div>

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<div style="MARGIN-LEFT: 0pt; DISPLAY: block; MARGIN-RIGHT: 0pt; TEXT-INDENT: 36pt" align="justify"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; DISPLAY: inline">This letter responds to your questions received at approximately 6:20 p.m. on October 11, which related to portions of an article you published in Seeking Alpha the next morning close to the opening of the market.&#160;&#160;The article alleged accounting irregularities and stated that you had submitted questions to Celadon's investor relations team.&#160;&#160;Unfortunately, because you did not wait for a response, the article contained a number of errors and misplaced assumptions concerning GAAP accounting and other matters, as explained below.&#160;&#160;This letter only responds to your specific questions.&#160;&#160;The article contained many other assertions, opinions and speculations with which we disagree, but we will not attempt to address all of them.&#160;&#160;This letter has been furnished to the SEC on Form 8-K.</font></div>
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<div style="MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="justify"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; DISPLAY: inline">Why are the changes in certain working capital items (other assets, accounts payable &amp; accrued expenses, equipment held for sale) not matching between the CF statement and balance sheet in Q2, Q3 and Q4 2016?</font></div>
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<div style="MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="justify"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; DISPLAY: inline">Why did you state that equipment held for sale was comprised of only trucks purchased for Quality in the 2016 10K, yet you also stated that 33% of revenue equipment held for sale was used Celadon equipment?&#160;&#160;This seems contradictory.</font></div>
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<div style="MARGIN-LEFT: 18pt; DISPLAY: block; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="justify"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; FONT-STYLE: italic; DISPLAY: inline">A: &#160;In our Form 10-K we stated &#8220;The majority of the assets included in revenue equipment held for sale were acquired to be resold and those assets have been recorded at cost.&#160;&#160;As of June 30, 2016, 33% of the units held for sale was comprised of old Celadon fleet equipment no longer in service versus newly purchased equipment.&#8221;</font></div>
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<div style="MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="justify"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; DISPLAY: inline">Why did you report negative sale proceeds from PP&amp;E in Q2 2016 in your CF from investing activities statement?&#160;&#160;This does not make sense.&#160;&#160;How can sale proceeds be negative?</font></div>
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<div style="MARGIN-LEFT: 18pt; DISPLAY: block; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="justify"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; FONT-STYLE: italic; DISPLAY: inline">A:&#160;&#160;The negative sale proceeds resulted from a reclassification of certain first quarter transactions from investing activities to operating activities.&#160;&#160;The totals were correct but the reclassification more accurately reflected the allocation of units between Celadon fleet and Quality.&#160;&#160;This reclassification only impacted Q1 of fiscal 2016.&#160;&#160;No previous periods or subsequent periods were affected.</font></div>

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<div style="MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="justify"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; DISPLAY: inline">Your implied Q3 PP&amp;E balance (Q2 PP&amp;E + capex - depreciation + conversion of capital leases) does not match the actual PP&amp;E balance in Q3.&#160;&#160;The actual PP&amp;E balance seems to be inflated by over $20mm.&#160;&#160;Why does this disconnect exist?</font></div>
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<div style="MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="justify"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; DISPLAY: inline">In Q3'16 10Q, you stated that equipment sale proceeds were $318.6mm and in the FY'16 10K you stated that equipment sale proceeds was $328.6mm.&#160;&#160;The $328.6mm includes the $30mm received from 19th Capital...if you deduct $30mm from $328.6mm, this would imply YTD Q3'16 proceeds should have been $298.6mm.&#160;&#160;Instead it was $318.6mm.&#160;&#160;Why does this disconnect exist?</font></div>
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<div style="MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="justify"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; DISPLAY: inline">Why do you keep changing your equipment held for sale from one category in Q1'16 to two categories in Q2'16 to three categories now in Q4'16?</font></div>
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<div style="MARGIN-LEFT: 18pt; DISPLAY: block; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="justify"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; DISPLAY: inline"><font style="FONT-STYLE: italic; DISPLAY: inline">A:&#160;&#160;To provide additional clarity to investors and consistent with our discussions with the SEC (as detailed in the comment letter responses) we divided these line items into additional categories.&#160;&#160;The current asset categories include assets that are under lease as of the Balance Sheet date that we plan to sell within 12 months, and assets not under lease as of the Balance Sheet date that we plan to sell in 12 months.&#160;&#160;Management has a plan to sell these leased assets in their current condition to third party financing parties and is currently marketing these units at a reasonable price compared to their fair value, therefore they have been classified as current</font>.<font style="FONT-STYLE: italic; DISPLAY: inline">&#160;&#160;The long term asset category relates to items that were already sold but reflected as a financing (the 19</font><font style="FONT-SIZE: 70%; VERTICAL-ALIGN: text-top; FONT-STYLE: italic; DISPLAY: inline">th </font><font style="FONT-STYLE: italic; DISPLAY: inline">transaction described above and similar) or items we don't have a clear plan to dispose of in 12 months or can't demonstrate that it is likely those units will be disposed of in 12 months, therefore do not meet the definition of a current asset.&#160;&#160;In any event, assets held for sale are not part of our operating fleet units.</font></font></div>

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<div style="MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="justify"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; DISPLAY: inline">In terms of reserve account liabilities, why have you excluded the $74mm of reserve account liabilities from your balance sheet?&#160;&#160;Based on your reserve account agreements and a March 2016 presentation from Element, CGI is responsible for paying this.&#160;&#160;Given the downturn in the market and low utilization of trucks, it is likely this $74mm will be reimbursed to Element.&#160;&#160;Thus, why is this not considered a liability for you?</font></div>
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<div style="MARGIN-LEFT: 18pt; DISPLAY: block; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="justify"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; FONT-STYLE: italic; DISPLAY: inline">A:&#160;&#160;Since inception of the Element transactions, we have sold approximately $740 million of assets to Element.&#160;&#160;From these sales we have established approximately $74 million of reserve liabilities on our balance sheet under "Deferred leasing revenue and related liabilities."&#160;&#160;We did not record this portion of the gain on our income statement as either income or expense.&#160;&#160;As of June 30, 2016 the reserve account liabilities have been fully extinguished and we have advanced amounts in excess of the reserve account liabilities which are subject to reimbursement by Element.&#160;&#160;See answer to your question 7.</font></div>

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<div style="TEXT-ALIGN: justify; MARGIN-LEFT: 18pt; DISPLAY: block; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; FONT-STYLE: italic; DISPLAY: inline">A:&#160;&#160;In the second quarter conference call, we stated that we expected to liquidate the assets then held for sale during the second half of FY 2016.&#160;&#160;We did not say that we would discontinue buying equipment.&#160;&#160;In fact, at December 31, 2015 we had commitments to purchase approximately $83.5 million in equipment, which was disclosed in our Form 10-Q.&#160;&#160;It should be noted that not all of the $83.5 million of commitments related to Quality.</font></div>
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<div style="MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="justify"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; DISPLAY: inline">Why did your audit fees increase so much from FY 2014 to FY 2015?</font></div>
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<div style="MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="justify"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; DISPLAY: inline">Why did you take out a $30mm loan from 19th Capital rather than just draw cash on your revolver?&#160;&#160;Is it because of your tight covenant situation?&#160;&#160;It seems like drawing on your revolver would have been much cheaper.</font></div>
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<div style="MARGIN-LEFT: 18pt; DISPLAY: block; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="justify"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; FONT-STYLE: italic; DISPLAY: inline">A:&#160;&#160;The transaction with 19<font style="FONT-SIZE: 70%; VERTICAL-ALIGN: text-top; DISPLAY: inline">th</font> Capital was a sale for legal purposes&#8212;title was transferred and we received $30 million of cash plus a $7 million deferred payment obligation.&#160;&#160;Because we retained certain risks of ownership through a deferred payment stream, we deemed that this transaction did not qualify for sales treatment.</font></div>

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<div style="MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="justify"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; DISPLAY: inline">What impact do you expect your safety violations to have on your business?&#160;&#160;Do you expect that you will have to start hiring more experienced drivers as a result?</font></div>
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<div style="MARGIN-LEFT: 18pt; DISPLAY: block; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="justify"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; FONT-STYLE: italic; DISPLAY: inline">A:&#160;&#160;Safety is a strong priority for Celadon.&#160;&#160;The referenced CSA violations are common among our peers as is the disclosure under risk factors in our Form 10-K.&#160;&#160;We expect to continue to hire both experienced and student drivers.</font></div>
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<div style="MARGIN-LEFT: 180pt; DISPLAY: block; MARGIN-RIGHT: 0pt; TEXT-INDENT: 36pt" align="justify"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; DISPLAY: inline">Celadon Group, Inc.</font></div>

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<div style="MARGIN-LEFT: 180pt; DISPLAY: block; MARGIN-RIGHT: 0pt; TEXT-INDENT: 36pt" align="justify"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; DISPLAY: inline">By:&#160;&#160;/s/ Bobby Peavler</font></div>

<div style="MARGIN-LEFT: 180pt; DISPLAY: block; MARGIN-RIGHT: 0pt; TEXT-INDENT: 36pt" align="justify"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; DISPLAY: inline">Bobby Peavler</font></div>

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