[PricewaterhouseCoopers LLP Letterhead]





  September 17, 2001



  Securities and Exchange Commission
  450 Fifth Street, N.W.
  Washington, D.C. 20549

  Commissioners:

  We have read the statements made by Covenant Transport, Inc. (copy attached),
  which we understand will be filed with the Commission, pursuant to Item 4 of
  Form 8-K, as part of the Company's Form 8-K report dated September 12, 2001.
  We agree with the statements concerning our Firm in such Form 8-K.

  Very truly yours,

  /s/ PricewaterhouseCoopers LLP

  PricewaterhouseCoopers LLP