USA
TRUCK, INC.
3200
Industrial Park Road
Van
Buren, AR 72956
May 25,
2010
VIA
EDGAR
Securities
and Exchange Commission
450 Fifth
Street, N.W.
Washington,
D.C. 20549
RE: USA
Truck, Inc.
Registration Statement on Form S-3
(File No. 333-167053)
Ladies
and Gentlemen:
Pursuant to Rule 473 under the
Securities Act of 1933, as amended (the "Act"), USA Truck, Inc. (the
"Registrant") is hereby filing a delaying amendment with respect to the
above-referenced Registration Statement on Form S-3, File No. 333-167053, which
was filed with the Securities and Exchange Commission ("Commission") on
May 24, 2010 (the "Registration Statement"). Accordingly, the
following is hereby incorporated immediately following the calculation of the
registration fee table and its footnotes on the cover page of the Registration
Statement:
"The Registrant hereby amends the
Registration Statement on such date or dates as may be necessary to delay its
effective date until the Registrant shall file a further amendment which
specifically states that the Registration Statement shall thereafter become
effective in accordance with Section 8(a) of the Act or until the Registration
Statement shall become effective on such date as the Commission, acting pursuant
to Section 8(a), may determine."
If you have any questions or comments
with respect to this filing, please contact Heidi Hornung-Scherr of Scudder Law
Firm, P.C., L.L.O., at 402-435-3223.
Very
truly yours,
USA
TRUCK, INC.
By: /s/ Darron R.
Ming
Name: Darron
R. Ming
Title: Vice
President, Finance and Chief Financial Officer