Forward Air
                                   Corporation




                                      January 15, 2008




Max A. Webb
Assistant Director
Securities and Exchange Commission
Washington, DC 20549

            Re:   File Number 000-22490
                  Form 10-K for the fiscal year ended December 31, 2006

Dear Mr. Webb:

     We are in receipt of your  correspondence  to Forward Air Corporation  (the
"Company")  dated December 20, 2007 (the  "letter").  The letter was received on
January 9, 2007 by Bruce A. Campbell, our Chairman,  Chief Executive Officer and
President. Please accept this as the Company's response to the matters set forth
in the letter.

     From our review of the letter, it is our understanding  that the Securities
and Exchange  Commission (the "Commission") has conducted a "targeted review" of
the Company's  Form 10-K filing for the fiscal year ended  December 31, 2006 and
specifically Schedule 14A (collectively "the filing") to that filing.

     In responding to the letter, the Company acknowledges from the outset that:

          o    It  is   responsible   for  the  adequacy  and  accuracy  of  the
               disclosures filed with the Commission;

          o    It  understands   that  staff  comments  and/or  changes  to  its
               disclosure  in response to staff  comments does not foreclose the
               Commission from taking action with respect to the filing; and

          o    It may not assert staff  comments as a defense in any  proceeding
               initiated  by the  Commission  or any  person  under the  federal
               securities laws of the United States.


Max  A. Webb
Assistant Director
Securities and Exchange Commission
Page 2



     The Commission has requested that, in future filings, the Company "disclose
the performance  goals, both target and stretch,  that must be achieved in order
for" our executive  officers to earn their annual  incentive  compensation.  The
Company  acknowledges  the  Commission's  request and will  disclose  target and
stretch  performance  goals in future  filings,  to the extent  that the Company
continues to utilize such  performance  metrics in determining  annual incentive
awards for its executive officers.

     The Company is committed to satisfying the  requirements  of all applicable
securities  laws  of the  United  States  and  providing  its  shareholders  and
prospective investors with adequate and accurate disclosure of information.

     Should you have any questions regarding the Company's  response,  please do
not hesitate to contact the undersigned.



                                           Sincerely,



                                           Matthew J. Jewell

                                           Executive Vice President and

                                           Chief Legal Officer