April 5, 2018
Ms. Tonya K. Aldave
Office of Transportation and Leisure
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
VIA EDGAR TRANSMISSION
Re: | P.A.M. Transportation Services, Inc. | |
Registration Statement on Form S-3 Filed March 30, 2018 File No. 333-224045 |
Dear Ms. Aldave:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, P.A.M. Transportation Services, Inc. (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to 10:00 a.m., Eastern Time, on April 9, 2018, or as soon thereafter as is practicable.
We request that we be notified of the effectiveness of the Registration Statement by telephone call to the Company’s outside counsel, Mr. Courtney Crouch, at (501) 688-8822.
Sincerely,
P.A.M. TRANSPORTATION SERVICES, INC.
/s/ Allen W. West
Allen W. West
Vice President of Finance, Chief Financial Officer, Secretary and Treasurer
cc: | Courtney C. Crouch, III |
Mitchell, Williams, Selig, Gates & Woodyard, P.L.L.C. |