May 6, 2021
VIA EDGAR
Securities and Exchange Commission
Division of Corporate Finance
Office of Energy & Transportation
100 F Street, N.E.
Washington, D.C. 20549
Attention: Lily Dang
Re: Forward Air Corporation
Form 10-K for the Fiscal Year ended December 31, 2020
Filed March 1, 2021
File No. 000-22490
Dear Ms. Dang:
On behalf of our client, Forward Air Corporation (the “Company”), we confirm that the Company is in receipt of your comment letter dated April 15, 2021 (the “Comment Letter”), regarding the Staff (the “Staff”) of the Securities and Exchange Commission’s review of the Company’s Annual Report on Form 10-K for its fiscal year ended December 31, 2020. As discussed with the Staff, the Comment Letter was inadvertently misdirected internally at the Company and was not received by the Chief Executive Officer until Wednesday, May 5, 2021. As such, the Company respectfully requests additional time to respond to the Comment Letter and intends to provide a response no later than May 21, 2021. If you have any questions regarding this request, please do not hesitate to contact me at (954) 768-8210 or perezf@gtlaw.com. Thank you very much for your courtesy in this matter.
Sincerely, |
Greenberg Traurig, P.A. |
/s/ Flora R. Perez |
Flora R. Perez |
cc: | Thomas Schmitt, President & Chief Executive Officer, Forward Air Corporation |
Michael L. Hance, Chief Legal Officer & Secretary, Forward Air Corporation
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