December 18, 2014
VIA EDGAR TRANSMISSION AND FACSIMILE AT (202) 772-9203
Ms. Lisa M. Kohl
Attorney-Advisor
Office of Mergers and Acquisitions
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-3628
Re: | P.A.M. Transportation Services, Inc. |
Schedule TO-I
Filed December 2, 2014
SEC File No. 005-39193
Dear Ms. Kohl:
In connection with the response of P.A.M. Transportation Services, Inc. (the “Company”) to the staff’s comments contained in your letter to Mr. C. Douglas Buford, Jr., dated December 10, 2014, regarding the above-referenced Tender Offer Statement on Schedule TO filed on December 2, 2014, the Company hereby acknowledges that:
· | the Company is responsible for the adequacy and accuracy of the disclosure in the filing; |
· | staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
· | the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
If you have any questions or require further information, please contact me by telephone at (479) 361-9111 or Mr. Buford by telephone at (501) 688-8866 or by facsimile at (501) 918-7866.
Sincerely,
/s/ Allen West
Allen West
Vice President, Chief Financial Officer,
Secretary and Treasurer
P.O. Box 188 ● Tontitown, Arkansas 72770 ● 479-361-9111 |