SEC Company Response from Yellow Corp (YELLQ) (CIK 0000716006) — Aug 17, 2021
Yellow Corp (YELLQ) (CIK 0000716006)
Date: Aug. 17, 2021 · CIK: 0000716006 · Accession: 0001193125-21-249332
AI Filing Summary & Sentiment
Letter
Yellow Corporation
10990 Roe Avenue
Overland Park, Kansas 66211
August 17, 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 19, 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
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CORRESP 1 filename1.htm CORRESP Yellow Corporation 10990 Roe Avenue Overland Park, Kansas 66211 August 17, 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 19, 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