SEC Comment Letter 0000000000-23-002254 to Yellow Corp (YELLQ) (CIK 0000716006)
Yellow Corp (YELLQ) (CIK 0000716006)
Date: March 7, 2023 · CIK: 0000716006 · Accession: 0000000000-23-002254
AI Filing Summary & Sentiment
File numbers found in text: 000-12255
Letter
United States securities and exchange commission logo March 7, 2023 Daniel L. Olivier Chief Financial Officer Yellow Corporation 501 Commerce Street Suite 1120 Nashville, TN 37203 Re:Yellow Corporation Form 10-K for the Fiscal Year ended December 31, 2022 Filed February 9, 2023 File No. 000-12255 Dear Daniel L. Olivier: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Form 10-K for the Fiscal Year ended December 31, 2022 Exhibits and Financial Statement Schedules Exhibit 23.1, page 71 1.We note that you have included an exhibit with a consent from KPMG LLP for inclusion of its reports pertaining to the audits of your financial statements and the effectiveness of internal control over financial reporting in several previously filed registration statements.
However, the consent references their audit reports dated February 4, 2022, which were filed with your annual report last year, rather than February 9, 2023, which is the date of their audit reports in your more recent annual report.
If you intend to utilize or maintain the registration statements identified in the consent, please obtain and file an updated auditor consent in an amendment to your report.
FirstName LastNameDaniel L. Olivier Comapany NameYellow Corporation March 7, 2023 Page 2 FirstName LastName Daniel L. Olivier Yellow Corporation March 7, 2023 Page 2
In closing, we remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. You may contact Yong Kim, Staff Accountant at 202-551-3323 or Karl Hiller, Branch Chief, at 202-551-3686 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation
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United States securities and exchange commission logo
March 7, 2023
Daniel L. Olivier
Chief Financial Officer
Yellow Corporation
501 Commerce Street
Suite 1120
Nashville, TN 37203
Re:Yellow Corporation
Form 10-K for the Fiscal Year ended December 31, 2022
Filed February 9, 2023
File No. 000-12255
Dear Daniel L. Olivier:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment. In our comment, we may ask you to provide us
with information so we may better understand your disclosure.
Please respond to this comment within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this comment, we may have additional comments.
Form 10-K for the Fiscal Year ended December 31, 2022
Exhibits and Financial Statement Schedules
Exhibit 23.1, page 71
1.We note that you have included an exhibit with a consent from KPMG LLP for inclusion
of its reports pertaining to the audits of your financial statements and the effectiveness of
internal control over financial reporting in several previously filed registration statements.
However, the consent references their audit reports dated February 4, 2022, which were
filed with your annual report last year, rather than February 9, 2023, which is the date of
their audit reports in your more recent annual report.
If you intend to utilize or maintain the registration statements identified in the consent,
please obtain and file an updated auditor consent in an amendment to your report.
FirstName LastNameDaniel L. Olivier
Comapany NameYellow Corporation
March 7, 2023 Page 2
FirstName LastName
Daniel L. Olivier
Yellow Corporation
March 7, 2023
Page 2
In closing, we remind you that the company and its management are responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or
absence of action by the staff.
You may contact Yong Kim, Staff Accountant at 202-551-3323 or Karl Hiller, Branch
Chief, at 202-551-3686 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation