Forward Air Corporation

1915 Snapps Ferry Road, Building N

Greeneville, Tennessee 33745

July 17, 2024

VIA EDGAR

 

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-3561

 

Attention:			Claudia Rios

 

			Re:			Forward Air Corporations
						Amendment No. 1 to the Registration Statement on Form S-1
						Filed July 9, 2024
						File No. 333-280102

Dear Ms. Rios:

    Forward Air Corporation (the “Company”) hereby requests acceleration of the effective date of the above-referenced registration statement so that it may become effective at 4:30 p.m., Eastern Time, on July 19, 2024, or as soon as practicable thereafter.

Should you have any questions or comments regarding this matter, please contact the Company’s legal counsel, Flora Perez, at (954) 768-8210.

[Signature page follows]

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Very truly yours,
Forward Air Corporation
By:						/s/ Michael L. Hance
Name:						Michael L. Hance
Title:						Chief Legal Officer and Secretary

 

cc:    Flora Perez, Esq.

    Greenberg Traurig, P.A.