February 7, 2019 Allen W. West Chief Financial Officer P.A.M. Transporation Services, Inc. 297 West Henri de Tonti Blvd Tontitown, Arkansas 72770 Re: P.A.M. Transporation Services, Inc. Form 10-K for the Year Ended December 31, 2017 Filed March 9, 2018 File No. 000-15057 Dear Mr. West: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Transportation and Leisure