According to PCSO, deputies responded to the crash south of Lake Wales on US 27 at Harbor Drive at around 7:21 p.m. on Monday.
The crash involved a white GMC Sierra truck and a white semi-truck and trailer. The Polk County Sheriff's Office and Polk County Fire Rescue responded to find the driver of the GMC dead in his vehicle.
The driver of the semi-truck, a 34-year-old man from Ocala, was uninjured in the crash, according to PCSO.
Initial investigation determined that the semi-truck was making a U-turn from southbound US 27 to travel northbound. The GMC truck was traveling north in the outside lane when it collided with the semi-truck's trailer.
Detectives with PCSO are still trying to locate and notify the next of in for the driver of the truck; authorities said he was a man from Sebring.
Both drivers were wearing their seat belts at the time of the crash.