[USA Truck, Inc. Letterhead]
May 9, 2018
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington D.C. 20549-7010
Re: USA Truck, Inc.
Registration Statement on Form S-3
File No. 333-224571
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), the undersigned Registrant hereby requests that the above-referenced Registration Statement be declared effective by the Securities and Exchange Commission (the “Commission”) at 4:00 p.m., Eastern Time, on Friday, May 11, 2018, or as soon thereafter as practicable.
The Registrants respectfully request a copy of the written order verifying the effective date. If you have any questions or comments, please contact Jeffrey E. Beck, of Snell & Wilmer L.L.P., at (602) 382-6316 or jbeck@swlaw.com. Thank you for your assistance with this request.
[SIGNATURE PAGE FOLLOWS]
| Very truly yours, | ||
| USA Truck, Inc. | ||
| By: | /s/ Zachary King | |
| Name: | Zachary King | |
| Title: | Vice President, Corporate Controller | |
[SIGNATURE PAGE TO REQUEST FOR ACCELERATION]
