Exhibit 16


June 20, 2005


Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561

Dear Sirs/Madams:

We  have read Item 4.01 of P.A.M. Transportation Services, Inc.'s Form 8-K dated
June 16, 2005, and have the following comments:

1.  We  agree  with  the  statements  made  in  the second sentence of the first
    paragraph  and  with  all  the  statements  made  in  the  second  and third
    paragraphs

2.  We  have  no basis on which to agree or disagree with the statements made in
    the  first  sentence  of  the  first paragraph or with any of the statements
    made in the fourth paragraph.


Yours truly,


/s/ Deloitte & Touche LLP
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