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SEC Company Response from ROADWAY NEXT DAY CORP (CIK 0000700612) — Dec 15, 2004

ROADWAY NEXT DAY CORP (CIK 0000700612)
Date: Dec. 15, 2004 · CIK: 0000700612 · Accession: 0001193125-04-213193

AI Filing Summary & Sentiment

File numbers found in text: 333-119990

Date
December 15, 2004
Author
YELLOW ROADWAY CORPORATION
Form
CORRESP
Company
ROADWAY NEXT DAY CORP (CIK 0000700612)

Letter

Correpsondence

[YELLOW ROADWAY LETTERHEAD]

December 15, 2004

Securities and Exchange Commission

Judiciary Plaza

450 Fifth Street, N.W.

Washington, D.C. 20549

Attention: Matt Bazley

Re: Yellow Roadway Corporation and related subsidiaries

Registration Statement on Form S-4

Commission File No. 333-119990, 333-119990-01, 333-119990-02, 333-119990-03,

333-119990-04, 333-119990-05, 333-119990-06, 333-119990-07, 333-119990-08,

333-119990-09, 333-119990-10

Ladies and Gentlemen:

Each of the undersigned hereby requests that the effectiveness of its Registration Statement on Form S-4, as amended, be accelerated so that such Registration Statement will become effective at 10:00 a.m. EST on Friday, December 17, 2004, or as soon thereafter as practicable.

Each of the undersigned acknowledges that:

(a) should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

(b) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the undersigned from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

(c) the undersigned may not assert this action as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

If you have any questions or desire further information please contact Charles L. Strauss or Carrie A. Platt of Fulbright & Jaworski L.L.P. at (713) 651-5535 or (713) 651-3643, respectively.

Very truly yours,
YELLOW ROADWAY CORPORATION

Show Raw Text
CORRESP
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filename1.htm

Correpsondence

 [YELLOW ROADWAY LETTERHEAD]

 December 15, 2004

 Securities and Exchange Commission

 Judiciary
Plaza

 450 Fifth Street, N.W.

 Washington, D.C. 20549

 Attention: Matt Bazley

Re:
Yellow Roadway Corporation and related subsidiaries

 Registration Statement on Form S-4

 Commission File No. 333-119990, 333-119990-01, 333-119990-02, 333-119990-03,

 333-119990-04, 333-119990-05, 333-119990-06, 333-119990-07, 333-119990-08,

 333-119990-09, 333-119990-10

 Ladies and
Gentlemen:

 Each of the undersigned hereby requests that the
effectiveness of its Registration Statement on Form S-4, as amended, be accelerated so that such Registration Statement will become effective at 10:00 a.m. EST on Friday, December 17, 2004, or as soon thereafter as practicable.

 Each of the undersigned acknowledges that:

 (a) should the Commission or the staff, acting pursuant to delegated
authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 (b) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the undersigned
from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 (c) the undersigned may not assert this action as defense in any proceeding initiated by the Commission or any person under the federal securities laws of
the United States.

 If you have any questions or desire further
information please contact Charles L. Strauss or Carrie A. Platt of Fulbright & Jaworski L.L.P. at (713) 651-5535 or (713) 651-3643, respectively.

 Very truly yours,

 YELLOW ROADWAY CORPORATION

By:

 /s/    Daniel J. Churay

 Name:

 Daniel J. Churay

 Title:

 Senior Vice President, General

 Counsel and Secretary

 YELLOW TRANSPORTATION, INC.

 YELLOW ROADWAY TECHNOLOGIES, INC.

 MISSION SUPPLY COMPANY

 YELLOW RELOCATION SERVICES, INC.

 MERIDIAN IQ, INC.

 MIQ LLC

 GLOBE.COM LINES, INC.

 ROADWAY LLC

 ROADWAY EXPRESS, INC.

 ROADWAY NEXT DAY CORPORATION

By:

 /s/    Brenda Landry

 Name:

 Brenda Landry

 Title:

 Vice President and Assistant Secretary