SEC Comment Letter 0000000000-23-002770 to Yellow Corp (YELLQ) (CIK 0000716006)
Yellow Corp (YELLQ) (CIK 0000716006)
Date: March 20, 2023 · CIK: 0000716006 · Accession: 0000000000-23-002770
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File numbers found in text: 000-12255
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United States securities and exchange commission logo
March 20, 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 completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation