United States securities and exchange commission logo





                           May 12, 2021

       Zachary B. King
       Senior Vice President and Chief Financial Officer
       USA Truck Inc.
       3200 Industrial Park Road
       Van Buren, AR 72956

                                                        Re: USA Truck Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed May 7, 2021
                                                            File No. 333-255901

       Dear Mr. King:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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.

                                                        Please contact Liz
Packebusch, Staff Attorney, at (202) 551-8749 with any questions.




                           Sincerely,


                           Division of Corporation Finance

                           Office of Energy & Transportation
       cc:                                              Jeff Beck