Forward Air Corporation
1915 Snapps Ferry Road, Building N
Greeneville, Tennessee 37745
May 14, 2025
VIA EDGAR
Office of Energy & Transportation
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-3561
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| Attention: | Anuja Majmudar |
| Daniel Morris |
| | | | | |
| Re: | Forward Air Corporation |
| | Post Effective Amendment No. 2 to Form S-1 |
| | Filed May 8, 2025 |
| | File No. 333-280102 |
Dear Ms. Majmudar:
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 May 16, 2025, or as soon as practicable thereafter.
Should you have any questions or comments regarding this matter, please contact the Company’s legal counsel, Flora R. Perez, Esq., at (954) 765-0500.
[Signature page follows]
| | | | | | | | |
| | Very truly yours, |
| | | |
| | Forward Air Corporation |
| | | |
| | By: | /s/ Michael L. Hance |
| | Name: | Michael L. Hance |
| | Title: | Chief Legal Officer and Secretary |
| | | | | |
| cc: | Flora R. Perez, Esq. |
| | Greenberg Traurig, P.A. |