0001193125-21-253817.txt : 20210923 0001193125-21-253817.hdr.sgml : 20210923 20210823143651 ACCESSION NUMBER: 0001193125-21-253817 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210823 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Yellow Corp CENTRAL INDEX KEY: 0000716006 STANDARD INDUSTRIAL CLASSIFICATION: TRUCKING (NO LOCAL) [4213] IRS NUMBER: 480948788 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10990 ROE AVENUE CITY: OVERLAND PARK STATE: KS ZIP: 66211 BUSINESS PHONE: 913-696-6156 MAIL ADDRESS: STREET 1: 10990 ROE AVENUE CITY: OVERLAND PARK STATE: KS ZIP: 66211 FORMER COMPANY: FORMER CONFORMED NAME: YRC Worldwide Inc. DATE OF NAME CHANGE: 20100303 FORMER COMPANY: FORMER CONFORMED NAME: YRC WORLDWIDE INC DATE OF NAME CHANGE: 20060103 FORMER COMPANY: FORMER CONFORMED NAME: YELLOW ROADWAY CORP DATE OF NAME CHANGE: 20031212 CORRESP 1 filename1.htm CORRESP

Yellow Corporation

10990 Roe Avenue

Overland Park, Kansas 66211

August 23, 2021

Via EDGAR Submission

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

  Attention:         Timothy Collins
  Re:    

Yellow Corp.

Registration Statement on Form S-3

Filed July 9, 2021

File No. 333- 257811

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Yellow Corporation (the “Company”) hereby requests acceleration of the effective date of the above referenced Registration Statement to 4:00 p.m., Eastern Time, on August 25, 2021, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Kirkland & Ellis LLP, request by telephone that such Registration Statement be declared effective.

Please contact Paul Zier of Kirkland & Ellis LLP, special counsel to the Company, at (312) 862-2180, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.

 

Sincerely,
/s/ Leah K. Dawson
Leah K. Dawson
Executive Vice President, General Counsel & Secretary