August 31, 2021
VIA EDGAR
Mr. Timothy J. Collins
Office of Energy & Transportation
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| RE: | Universal Logistics Holdings, Inc. |
Registration Statement on Form S-3
Filed August 24, 2021
File No. 333-259042
Dear Mr. Collins:
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 10:00 a.m., Eastern Time, on September 3, 2021, or as soon thereafter as is practicable.
The Company respectfully requests a written copy of the order verifying the effective date. If you have any questions or concerns, please contact Edwin J. Lukas of Vistula PLC at (313) 989-0004 or lukas@vistulalaw.com. Thank you for your assistance with this request.
| Sincerely, |
| UNIVERSAL LOGISTICS HOLDINGS, INC. |
| /s/ Jude M. Beres |
| Jude M. Beres |
| Chief Financial Officer |
| cc. | Edwin J. Lukas |
Vistula PLC