1.
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I have reviewed this quarterly
report on Form 10-Q for the quarter ended March 31, 2008 of Forward Air
Corporation;
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2.
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Based on my knowledge, this
report does not contain any untrue statement of a material fact or omit to
state a material fact necessary to make the statements made, in light of
the circumstances under which such statements were made, not misleading
with respect to the period covered by this
report;
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3.
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Based on my knowledge, the
financial statements, and other financial information included in this
report, fairly present in all material respects the financial condition,
results of operations and cash flows of the registrant as of, and for, the
periods presented in this
report;
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4.
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The registrant’s other certifying
officer and I are responsible for establishing and maintaining disclosure
controls and procedures (as defined in Exchange Act Rules 13a-15(e) and
15d-15(e)) and internal control over financial reporting (as defined in
Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and
have:
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5.
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The registrant’s other certifying
officer and I have disclosed, based on our most recent evaluation of
internal control over financial reporting, to the registrant’s auditors
and the audit committee of the registrant’s board of directors (or persons
performing the equivalent
functions):
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Date:
April 30, 2008
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/s/
Rodney L. Bell
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Rodney
L. Bell
Chief
Financial Officer, Senior Vice President and
Treasurer
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