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    <div style="text-align: center; font-size: 12pt; font-weight: bold;"><font style="font-size: 18pt;">UNITED STATES</font><br>
      <font style="font-size: 18pt;">SECURITIES AND EXCHANGE COMMISSION</font><br>
      WASHINGTON, D.C. 20549</div>
    <div><br>
    </div>
    <div style="text-align: center;"><font style="font-size: 18pt; font-weight: bold;">FORM 8-K<br>
      </font><br>
    </div>
    <div style="text-align: center; font-size: 12pt; font-weight: bold;">CURRENT REPORT</div>
    <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-size: 11pt; font-weight: bold;">Pursuant to Section 13 or 15(d) of the</div>
    <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-size: 11pt; font-weight: bold;">Securities Exchange Act of 1934</div>
    <div style="font-size: 11pt;"><br>
    </div>
    <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-size: 11pt; font-weight: bold;">Date of Report (Date of earliest event reported):&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;March 10, 2020</div>
    <div><br>
    </div>
    <div style="text-align: center;"><img width="405" border="0" height="53" src="usxlogo.jpg"></div>
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    </div>
    <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-size: 11pt; font-weight: bold;">U.S. Xpress Enterprises, Inc.</div>
    <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-size: 11pt;">(Exact name of registrant as specified in its charter)</div>
    <div style="font-size: 11pt;"><br>
    </div>
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            <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">Nevada</div>
          </td>
          <td style="width: 33.32%; vertical-align: top; font-size: 11pt;">
            <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">001-38528</div>
          </td>
          <td style="width: 33.32%; vertical-align: top; font-size: 11pt;">
            <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">62-1378182</div>
          </td>
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          <td style="width: 33.35%; vertical-align: top; font-size: 11pt;">
            <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">(State or other jurisdiction</div>
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            <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">(Commission</div>
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            <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">(IRS Employer</div>
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          <td style="width: 33.35%; vertical-align: top; font-size: 11pt;">
            <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">of incorporation)</div>
          </td>
          <td style="width: 33.32%; vertical-align: top; font-size: 11pt;">
            <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">File Number)</div>
          </td>
          <td style="width: 33.32%; vertical-align: top; font-size: 11pt;">
            <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">Identification No.)</div>
          </td>
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          <td style="width: 49.32%; vertical-align: top; font-size: 11pt;">
            <div style="text-align: center; text-indent: -11.65pt; margin-left: 13.5pt; font-family: 'Times New Roman',Times,serif; font-weight: bold;">4080 Jenkins Road</div>
          </td>
          <td style="width: 0.56%; vertical-align: bottom; font-size: 11pt;">&#160;</td>
          <td style="width: 50.12%; vertical-align: top; font-size: 11pt;">&#160;</td>
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          <td style="width: 49.32%; vertical-align: top; font-size: 11pt;">
            <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">Chattanooga, Tennessee</div>
          </td>
          <td style="width: 0.56%; vertical-align: bottom; font-size: 11pt;">&#160;</td>
          <td style="width: 50.12%; vertical-align: top; font-size: 11pt;">
            <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">37421</div>
          </td>
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          <td style="width: 49.32%; vertical-align: top; font-size: 11pt;">
            <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">(Address of Principal Executive Offices)</div>
          </td>
          <td style="width: 0.56%; vertical-align: bottom; font-size: 11pt;">&#160;</td>
          <td style="width: 50.12%; vertical-align: top; font-size: 11pt;">
            <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">(Zip Code)</div>
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          <td style="width: 5.92%; vertical-align: top; font-size: 11pt;">&#160;</td>
          <td style="width: 86.98%; vertical-align: top; font-size: 11pt;">
            <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">(423) 510-3000</div>
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          <td style="width: 7.1%; vertical-align: top; font-size: 11pt;">&#160;</td>
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          <td style="width: 5.92%; vertical-align: top; font-size: 11pt;">&#160;</td>
          <td style="width: 86.98%; vertical-align: top; font-size: 11pt;">
            <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">(Registrant&#8217;s telephone number, including area code)</div>
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          <td style="width: 7.1%; vertical-align: top; font-size: 11pt;">&#160;</td>
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    </div>
    <div style="text-align: justify; font-family: 'Times New Roman',Times,serif; font-size: 11pt;">Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the
      following provisions:</div>
    <div style="font-size: 11pt;"><br>
    </div>
    <div style="margin-bottom: 6pt;"><font style="font-size: 11pt; font-family: 'Times New Roman',Times,serif;">&#9633;</font><font style="font-size: 11pt;">&#160; Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</font></div>
    <div style="margin-bottom: 6pt;"><font style="font-size: 11pt; font-family: 'Times New Roman',Times,serif;">&#9633;</font><font style="font-size: 11pt;">&#160; Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</font></div>
    <div style="margin: 0px 0px 6pt;"><font style="font-size: 11pt; font-family: 'Times New Roman',Times,serif; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-style: normal; font-variant: normal; text-transform: none;">&#9633;</font><font style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-size: 11pt; font-style: normal; font-variant: normal; text-transform: none;">&#160; Pre-commencement communications
        pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</font></div>
    <div><font style="font-size: 11pt; font-family: 'Times New Roman',Times,serif; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-style: normal; font-variant: normal; text-transform: none;">&#9633;</font><font style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-size: 11pt; font-style: normal; font-variant: normal; text-transform: none;">&#160; Pre-commencement communications
        pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</font></div>
    <div style="font-size: 11pt;"><br>
    </div>
    <div style="text-align: justify; text-indent: -14.4pt; margin-left: 14.4pt; font-family: 'Times New Roman',Times,serif; font-size: 11pt;">Securities registered pursuant to Section 12(b) of the Act:</div>
    <div style="text-align: justify; text-indent: -14.4pt; margin-left: 14.4pt;"> <font style="font-size: 11pt;"><br>
      </font></div>
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            <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">Title of each class</div>
          </td>
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            <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">Trading Symbol(s)</div>
          </td>
          <td style="width: 34.67%; vertical-align: bottom; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0); font-size: 11pt;">
            <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">Name of each exchange on which registered</div>
          </td>
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            <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">Class A Common Stock, $0.01 par value</div>
          </td>
          <td style="width: 31.22%; vertical-align: bottom; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0); font-size: 11pt;">
            <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">USX</div>
          </td>
          <td style="width: 34.67%; vertical-align: bottom; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0); font-size: 11pt;">
            <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">The New York Stock Exchange</div>
          </td>
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    <div style="margin-bottom: 6pt; font-size: 11pt;"><br>
    </div>
    <div style="text-align: justify; margin-bottom: 6pt; font-family: 'Times New Roman',Times,serif; font-size: 11pt;">Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933
      (&#167;230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (&#167;240.12b-2 of this chapter).</div>
    <div style="margin-bottom: 6pt;"><font style="font-size: 11pt; font-family: 'Times New Roman',Times,serif;">&#9633;</font><font style="font-size: 11pt;">&#160; Emerging growth company</font></div>
    <div style="text-align: justify; text-indent: -14.4pt; margin-left: 14.4pt; margin-bottom: 6pt;"><font style="font-size: 11pt; font-family: 'Times New Roman',Times,serif;">&#9633;</font><font style="font-size: 11pt;">&#160; If an emerging growth company, indicate
        by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standard provided pursuant to Section 13(a) of the Exchange Act.</font></div>
    <div style="margin-bottom: 6pt;"><br>
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            <div style="font-family: 'Times New Roman',Times,serif; font-size: 11pt; font-weight: bold;">Item 4.01</div>
          </td>
          <td colspan="3" style="width: 87.22%; vertical-align: top;">
            <div style="font-family: 'Times New Roman',Times,serif; font-size: 11pt; font-weight: bold;">Changes in Registrant&#8217;s Certifying Accountant.</div>
          </td>
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          <td colspan="2" style="width: 12.78%; vertical-align: top; font-size: 11pt;">&#160;</td>
          <td colspan="3" style="width: 87.22%; vertical-align: top; font-size: 11pt;">&#160;</td>
        </tr>
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          <td colspan="2" style="width: 12.78%; vertical-align: top; font-size: 11pt;">&#160;</td>
          <td colspan="3" style="width: 87.22%; vertical-align: top; font-size: 11pt;">
            <div style="text-align: justify; font-family: 'Times New Roman',Times,serif;">(a) On March 10, 2020, the Audit Committee of the Board of Directors (the &#8220;Audit Committee&#8221;) of U.S. Xpress Enterprises, Inc., a Nevada corporation (the &#8220;Company&#8221;),
              dismissed PricewaterhouseCoopers LLP (&#8220;PwC&#8221;) as its independent registered public accounting firm.</div>
            <div>&#160;</div>
            <div style="text-align: justify; font-family: 'Times New Roman',Times,serif;">The reports of PwC on the financial statements for the fiscal years ended December 31, 2019 and 2018 contained no adverse opinion or disclaimer of opinion and were
              not qualified or modified as to uncertainty, audit scope, or accounting principle.&#160; During the fiscal years ended December 31, 2019 and December 31, 2018 and the subsequent interim period through March 10, 2020, there were no disagreements
              (as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304) with PwC on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which
              disagreements if not resolved to the satisfaction of PwC would have caused PwC to make reference thereto in its reports on the Company&#8217;s financial statements for such years.&#160; During the fiscal years ended December 31, 2019 and 2018 and the
              subsequent interim period through March 10, 2020, there have been no reportable events (as that term is defined in Item 304(a)(1)(v) of Regulation S-K), except for the material weaknesses identified in the Company&#8217;s internal control over
              financial reporting related to (1) ineffective information technology controls with respect to program development, change management, computer operations, and user access to programs and data, (2) the design of controls over income tax
              accounting, (3) evidential matter supporting the design and implementation of controls, and (4) the control activities component of the COSO framework.&#160; The material weaknesses described in (2), (3), and (4) were subsequently remediated as of
              December 31, 2019.</div>
            <div>&#160;</div>
            <div style="text-align: justify; font-family: 'Times New Roman',Times,serif;">The Company has requested that PwC furnish it with a letter addressed to the SEC stating whether or not PwC agrees with the above statements.&#160; A copy of such letter,
              dated March 12, 2020, is filed as Exhibit 16 to this Form 8-K.</div>
            <div>&#160;</div>
            <div style="text-align: justify; font-family: 'Times New Roman',Times,serif;">(b) On March 11, 2020, the accounting firm of Grant Thornton was engaged by the Audit Committee as the Company&#8217;s new independent registered public accounting firm to
              perform independent audit services for the Company for the fiscal year ending December 31, 2020 (including with respect to the Company's quarterly period ending March 31, 2020), effective immediately.</div>
            <div>&#160;</div>
            <div style="text-align: justify; font-family: 'Times New Roman',Times,serif;">During the fiscal year ended December 31, 2019 and December 31, 2018 and through the subsequent interim period as of March 11, 2020, neither the Company, nor any
              party on behalf of the Company, consulted with Grant Thornton with respect to either (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of the audit opinion that might be
              rendered with respect to the Company's consolidated financial statements, and no written report or oral advice was provided to the Company by Grant Thornton that was an important factor considered by the Company in reaching a decision as to
              any accounting, auditing or financial reporting issue, or (ii) any matter that was subject to any &#8220;disagreement&#8221; (as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a &#8220;reportable event&#8221; (as that
              term is defined in Item 304(a)(1)(v) of Regulation S-K).</div>
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            <div style="font-family: 'Times New Roman',Times,serif; font-weight: bold;">Item 9.01</div>
          </td>
          <td rowspan="1" colspan="3" style="width: 87.22%; vertical-align: top; font-size: 11pt;">&#160;
            <div style="font-family: 'Times New Roman',Times,serif; font-weight: bold;">Financial Statements and Exhibits.</div>
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              <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-size: 11pt; font-weight: bold;">(d)</div>
            </td>
            <td style="width: 70.74%; vertical-align: bottom;">
              <div style="font-family: 'Times New Roman',Times,serif; font-size: 11pt; font-weight: bold;">Exhibits.</div>
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            <td style="width: 12.75%; vertical-align: bottom; font-size: 11pt;">&#160;</td>
            <td style="width: 16.52%; vertical-align: bottom; font-size: 11pt;">&#160;</td>
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            <td style="width: 16.52%; vertical-align: bottom; font-size: 11pt;">
              <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">EXHIBIT</div>
              <div style="text-align: center; font-family: 'Times New Roman',Times,serif;"><u>NUMBER</u></div>
            </td>
            <td style="width: 70.74%; vertical-align: bottom;">
              <div style="font-family: 'Times New Roman',Times,serif; font-size: 11pt;"><u>EXHIBIT DESCRIPTION</u></div>
            </td>
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            <td style="width: 12.75%; vertical-align: bottom; font-size: 11pt;">&#160;</td>
            <td style="width: 16.52%; vertical-align: bottom; font-size: 11pt;">&#160;</td>
            <td style="width: 70.74%; vertical-align: bottom; font-size: 11pt;">&#160;</td>
          </tr>
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            <td style="width: 12.75%; vertical-align: top; font-size: 11pt;">&#160;</td>
            <td style="width: 16.52%; vertical-align: top;">
              <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-size: 11pt;"><a href="exhibit16.htm">16</a></div>
            </td>
            <td style="width: 70.74%; vertical-align: top;">
              <div style="text-align: justify; font-family: 'Times New Roman',Times,serif; font-size: 11pt;">Letter from PricewaterhouseCoopers LLP to the Securities and Exchange Commission, dated March 12, 2020.</div>
            </td>
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    <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-size: 11pt; font-weight: bold;">SIGNATURES</div>
    <div style="font-size: 11pt;"><br>
    </div>
    <div style="text-indent: 18pt; font-family: 'Times New Roman',Times,serif; font-size: 11pt;">Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned
      hereunto duly authorized.</div>
    <div><br>
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          <td style="width: 19.02%; vertical-align: top; font-size: 11pt;">&#160;</td>
          <td colspan="2" style="width: 65.38%; vertical-align: top;">
            <div style="font-family: 'Times New Roman',Times,serif; font-size: 11pt;"><font style="font-weight: bold;">U.S. Xpress Enterprises, Inc</font>.</div>
          </td>
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          <td style="width: 19.02%; vertical-align: top; font-size: 11pt;">&#160;</td>
          <td colspan="2" style="width: 65.38%; vertical-align: top;">
            <div style="font-family: 'Times New Roman',Times,serif; font-size: 11pt; font-style: italic;">(Registrant)</div>
          </td>
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          <td style="width: 15.6%; vertical-align: top; font-size: 11pt;">&#160;</td>
          <td style="width: 19.02%; vertical-align: top; font-size: 11pt;">&#160;</td>
          <td style="width: 6.37%; vertical-align: top; font-size: 11pt;">&#160;</td>
          <td style="width: 59.01%; vertical-align: top; font-size: 11pt;">&#160;</td>
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          <td colspan="2" style="width: 34.62%; vertical-align: top;">
            <div style="font-family: 'Times New Roman',Times,serif; font-size: 11pt;">Date: March 12, 2020</div>
          </td>
          <td style="width: 6.37%; vertical-align: top;">
            <div style="font-family: 'Times New Roman',Times,serif; font-size: 11pt;">By:</div>
          </td>
          <td style="width: 59.01%; vertical-align: top; font-size: 11pt;">&#160;/s/ Eric A. Peterson<br>
          </td>
        </tr>
        <tr>
          <td style="width: 15.6%; vertical-align: top; font-size: 11pt;">&#160;</td>
          <td style="width: 19.02%; vertical-align: top; font-size: 11pt;">&#160;</td>
          <td style="width: 6.37%; vertical-align: top; font-size: 11pt;">&#160;</td>
          <td style="width: 59.01%; vertical-align: top; border-top: #000000 1px solid;">
            <div style="font-family: 'Times New Roman',Times,serif; font-size: 11pt; font-weight: bold;">Eric A. Peterson</div>
          </td>
        </tr>
        <tr>
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          <td style="width: 19.02%; vertical-align: top; font-size: 11pt;">&#160;</td>
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[{"type": "8-K", "sequence": "1", "filename": "form8k.htm", "description": "FORM 8-K (AUDITOR CHANGE)", "secsgml_size_bytes": 26093}]
{"company-data": {"conformed-name": "US XPRESS ENTERPRISES INC", "cik": "0000923571", "assigned-sic": "4213", "irs-number": "621378182", "state-of-incorporation": "NV", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-38528", "film-number": "20708851"}, "business-address": {"street1": "4080 JENKINS ROAD", "city": "CHATTANOOGA", "state": "TN", "zip": "37421", "phone": "4235103000"}, "mail-address": {"street1": "4080 JENKINS ROAD", "city": "CHATTANOOGA", "state": "TN", "zip": "37421"}}
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
Date of Report (Date of earliest event reported):        March 10, 2020
U.S. Xpress Enterprises, Inc.
(Exact name of registrant as specified in its charter)
Nevada
001-38528
62-1378182
(State or other jurisdiction
(Commission
(IRS Employer
of incorporation)
File Number)
Identification No.)
4080 Jenkins Road
Chattanooga, Tennessee
37421
(Address of Principal Executive Offices)
(Zip Code)
(423) 510-3000
(Registrant's telephone number, including area code)
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the
      following provisions:
□
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
□
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
□
Pre-commencement communications
        pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
□
Pre-commencement communications
        pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
Securities registered pursuant to Section 12(b) of the Act:
Title of each class
Trading Symbol(s)
Name of each exchange on which registered
Class A Common Stock, $0.01 par value
USX
The New York Stock Exchange
Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933
      (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).
□
Emerging growth company
□
If an emerging growth company, indicate
        by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standard provided pursuant to Section 13(a) of the Exchange Act.
Item 4.01
Changes in Registrant's Certifying Accountant.
(a) On March 10, 2020, the Audit Committee of the Board of Directors (the "Audit Committee") of U.S. Xpress Enterprises, Inc., a Nevada corporation (the "Company"),
              dismissed PricewaterhouseCoopers LLP ("PwC") as its independent registered public accounting firm.
The reports of PwC on the financial statements for the fiscal years ended December 31, 2019 and 2018 contained no adverse opinion or disclaimer of opinion and were
              not qualified or modified as to uncertainty, audit scope, or accounting principle.  During the fiscal years ended December 31, 2019 and December 31, 2018 and the subsequent interim period through March 10, 2020, there were no disagreements
              (as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304) with PwC on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which
              disagreements if not resolved to the satisfaction of PwC would have caused PwC to make reference thereto in its reports on the Company's financial statements for such years.  During the fiscal years ended December 31, 2019 and 2018 and the
              subsequent interim period through March 10, 2020, there have been no reportable events (as that term is defined in Item 304(a)(1)(v) of Regulation S-K), except for the material weaknesses identified in the Company's internal control over
              financial reporting related to (1) ineffective information technology controls with respect to program development, change management, computer operations, and user access to programs and data, (2) the design of controls over income tax
              accounting, (3) evidential matter supporting the design and implementation of controls, and (4) the control activities component of the COSO framework.  The material weaknesses described in (2), (3), and (4) were subsequently remediated as of
              December 31, 2019.
The Company has requested that PwC furnish it with a letter addressed to the SEC stating whether or not PwC agrees with the above statements.  A copy of such letter,
              dated March 12, 2020, is filed as Exhibit 16 to this Form 8-K.
(b) On March 11, 2020, the accounting firm of Grant Thornton was engaged by the Audit Committee as the Company's new independent registered public accounting firm to
              perform independent audit services for the Company for the fiscal year ending December 31, 2020 (including with respect to the Company's quarterly period ending March 31, 2020), effective immediately.
During the fiscal year ended December 31, 2019 and December 31, 2018 and through the subsequent interim period as of March 11, 2020, neither the Company, nor any
              party on behalf of the Company, consulted with Grant Thornton with respect to either (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of the audit opinion that might be
              rendered with respect to the Company's consolidated financial statements, and no written report or oral advice was provided to the Company by Grant Thornton that was an important factor considered by the Company in reaching a decision as to
              any accounting, auditing or financial reporting issue, or (ii) any matter that was subject to any "disagreement" (as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a "reportable event" (as that
              term is defined in Item 304(a)(1)(v) of Regulation S-K).
Item 9.01
Financial Statements and Exhibits.
(d)
Exhibits.
EXHIBIT
NUMBER
EXHIBIT DESCRIPTION
16
Letter from PricewaterhouseCoopers LLP to the Securities and Exchange Commission, dated March 12, 2020.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned
      hereunto duly authorized.
U.S. Xpress Enterprises, Inc
.
(Registrant)
Date: March 12, 2020
By:
/s/ Eric A. Peterson
Eric A. Peterson
Chief Financial Officer and Treasurer