FORWARD AIR CORP responded to SEC staff comments on segment reporting
Letter dated
2025-07-28; published on EDGAR 2026-02-11 — the
SEC releases comment letters only after the review closes.
We note that you list various key operating statistics that are necessary to understand the operating results of Expedited Fright reportable segment on page 47, and provide some quantification of those statistics on page 53. We see that you also include operating statistics for the Intermodal reportable segment on page 56. However, you do not appear to report any similar metrics for the Omni reportable segment, as…
Evidence
Direction
company to staff
Letter dated
2025-07-28
Published on edgar
2026-02-11
Reviewing
Forward Air Corporation Form 10-K for the Fiscal Year ended December 31, 2024 Filed March 24, 2025, as amended File No. 000-22490 Ladies and Gentlemen: This let
Source
Company response to SEC staff (CORRESP)
Topics
Segment reporting, Revenue recognition, MD&A, Business combinations, Fair value, Income taxes, Goodwill and impairment, Leases
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.
FORWARD AIR CORP responded to SEC staff comments on business combinations
Letter dated
2025-09-12; published on EDGAR 2026-02-11 — the
SEC releases comment letters only after the review closes.
We note that in response to the last point of prior comment four you refer to Schedule II of the response for a description of the interests established as part of the Up-C structure, which includes a representation that each of the Company Series B Preferred Stock/Units and the Company Series C Preferred Stock/Units are equivalent to 1/1000 of a common share. Please reconcile that view with your description of…
Evidence
Direction
company to staff
Letter dated
2025-09-12
Published on edgar
2026-02-11
Reviewing
Forward Air Corporation Form 10-K for the Fiscal Year ended December 31, 2024 Filed March 24, 2025, as amended File No. 000-22490 Ladies and Gentlemen: This let
Source
Company response to SEC staff (CORRESP)
Topics
Business combinations, Fair value
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.
SEC staff questioned FORWARD AIR CORP's accounting for segment reporting
Letter dated
2025-06-27; published on EDGAR 2026-02-11 — the
SEC releases comment letters only after the review closes.
We note that you list various key operating statistics that are necessary to understand the operating results of Expedited Fright reportable segment on page 47, and provide some quantification of those statistics on page 53. We see that you also include operating statistics for the Intermodal reportable segment on page 56. However, you do not appear to report any similar metrics for the Omni reportable segment, as…
Evidence
Direction
staff to company
Letter dated
2025-06-27
Published on edgar
2026-02-11
Reviewing
Forward Air Corp Form 10-K for the Fiscal Year ended December 31, 2024 Filed March 24, 2025 File No. 000-22490 Dear Jamie Pierson: We have reviewed your filing
Source
SEC staff comment letter (UPLOAD)
Topics
MD&A, Segment reporting, Revenue recognition, Business combinations, Fair value
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.
SEC staff questioned FORWARD AIR CORP's accounting for business combinations
Letter dated
2025-08-25; published on EDGAR 2026-02-11 — the
SEC releases comment letters only after the review closes.
We note that in response to the last point of prior comment four you refer to Schedule II of the response for a description of the interests established as part of the Up-C structure, which includes a representation that each of the Company Series B Preferred Stock/Units and the Company Series C Preferred Stock/Units are equivalent to 1/1000 of a common share. Please reconcile that view with your description of…
Evidence
Direction
staff to company
Letter dated
2025-08-25
Published on edgar
2026-02-11
Reviewing
Forward Air Corp Form 10-K for the Fiscal Year ended December 31, 2024 Filed March 24, 2025 File No. 000-22490 Dear Jamie Pierson: We have reviewed your July 28
Source
SEC staff comment letter (UPLOAD)
Topics
Business combinations
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.