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                      February 24, 2023

       Eric Fuller
       President and Chief Executive Officer
       U.S. Xpress Enterprises, Inc.
       4080 Jenkins Road
       Chatanooga, TN 37421

                                                        Re: U.S. Xpress 
Enterprises, Inc.
                                                            Form 10-K for the 
Fiscal Year ended December 31, 2021
                                                            Filed March 1, 2022
                                                            File No. 001-38528

       Dear Eric Fuller:

              We have completed our review of your filing. We remind you that 
the company and its
       management are responsible for the accuracy and adequacy of their 
disclosures, notwithstanding
       any review, comments, action or absence of action by the staff.



                                                                                
                      Sincerely,

                                                                                
                      Division of Corporation Finance
                                                                                
                      Office of Energy & Transportation