SECURITIES AND EXCHANGE COMMISSION

Issuer Delisting; Notice of Application of Allied Holdings, Inc. to Withdraw its Common Stock, no par value, from Listing and Registration on the American Stock Exchange LLC File No. 1-13867

July 20, 2005

On June 21, 2005, Allied Holdings, Inc., a Georgia corporation ("Issuer"), filed an application with the Securities and Exchange Commission ("Commission"), pursuant to Section 12(d) of the Securities Exchange Act of 1934 ("Act")¹ and Rule 12d2-2(d) thereunder,² to withdraw its common stock, no par value ("Security"), from listing and registration on the American Stock Exchange LLC ("Amex").

On March 29, 2005, the Board of Directors ("Board") of the Issuer unanimously approved resolutions to withdraw the Security from listing on Amex. The Board stated that the following reasons factored into its decision to withdraw the Security from Amex: (i) the Issuer's ability to continued to comply with its plan, submitted to and accepted by Amex, to regain compliance with Amex's continued listing standards with respect to stockholders' equity; (ii) the Board's understanding that its current principal market maker will act to continue to make a market in the Security on the over-the-counter bulletin board; and (iii) the Board's determination that such withdrawal is in the best interest of the Issuer and its shareholders.

The Issuer stated in its application that it has met the requirements of Amex Rule 18 by complying with all applicable laws in effect in the state of Georgia, in which it is incorporated, and by providing written notice of withdrawal to Amex.

The Issuer's application relates solely to withdrawal of the Security from listing on Amex and from registration under Section 12(b) of the Act,³ and shall not affect its obligation to be registered under Section 12(g)⁴ of the Act.

Any interested person may, on or before August 12, 2005, comment on the facts bearing upon whether the application has been made in accordance with the rules of Amex, and what terms, if any, should be imposed by the Commission for the protection of investors. All comment letters may be submitted by either of the following methods:

Electronic comments:

• Use the Commission's Internet comment form (http://www.sec.gov/rules/delist.shtml); or
   
• Send an e-mail to rule-comments@sec.gov. Please include the File Number 1-13867 or;
   

Paper comments:

• Send paper comments in triplicate to Jonathan G. Katz, Secretary, Securities and Exchange Commission, 100 F Street NE, Washington, DC 20549-9303.
   

All submissions should refer to File Number 1-13867. This file number should be included on the subject line if e-mail is used. To help us process and review your comments more efficiently, please use only one method. The Commission will post all comments on the Commission's Internet Web site (http://www.sec.gov/rules/delist.shtml). Comments are also available for public inspection and copying in the Commission's Public Reference Room. All comments received will be posted without change; we do not edit personal identifying information from submissions. You should submit only information that you wish to make available publicly.

The Commission, based on the information submitted to it, will issue an order granting the application after the date mentioned above, unless the Commission determines to order a hearing on the matter.

For the Commission, by the Division of Market Regulation, pursuant to delegated authority.⁵

Endnotes

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¹ 15 U.S.C. 78l(d).

² 17 CFR 240.12d2-2(d).

³ 15 U.S.C. 781(b).

⁴ 15 U.S.C. 781(g).

⁵ 17 CFR 200.30-3(a)(1).

http://www.sec.gov/rules/delist/1-13867-o.htm