FORWARD AIR CORP (FWRD) – Company response

Company response: The Company acknowledges the Staff’s comment and confirms its understanding that the Staff will not be in a position to declare the Post-Effective Amendment effective until the Staff’s comments relating to the Company’s Form 10-K for the fiscal year ended December 31, 2024 (the “ Form 10-K ”) have been resolved. The Company has now resolved the Staff’s comments to the Form 10-K, as set forth in its letter dated September 25, 2025. In response to the Staff’s comment, the Company determined that certain comments related to the Staff’s review of the Form 10-K applied to disclosure in the Post-Effective Amendment. The Company has made such corresponding revisions in Amendment No. 4 filed… response letter →