December 6, 2017
Mr. J. Nolan McWilliams
Attorney-Advisor
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: | Universal Logistics Holdings, Inc. |
| Registration Statement on Form S-3 |
| Filed October 30, 2017 |
| File No. 333-221215 |
Dear Mr. McWilliams:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Universal Logistics Holdings, Inc. (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to 11:00 a.m., Eastern Time, on December 8, 2017, or as soon thereafter as is practicable.
We request that we be notified of the effectiveness of the Registration Statement by telephone call to Mr. Courtney Crouch at (501) 688-8822.
| Sincerely, |
| UNIVERSAL LOGISTICS HOLDINGS, INC. |
| /s/ Jude Beres |
| Jude Beres |
| Chief Financial Officer and Treasurer |
| cc: | Courtney C. Crouch, III |
| Mitchell, Williams, Selig, Gates & Woodyard, P.L.L.C. |