SEC Company Response from Yellow Corp (YELLQ) (CIK 0000716006) — Aug 19, 2021
Yellow Corp (YELLQ) (CIK 0000716006)
Date: Aug. 19, 2021 · CIK: 0000716006 · Accession: 0001193125-21-251154
AI Filing Summary & Sentiment
Letter
Yellow Corporation
10990 Roe Avenue
Overland Park, Kansas 66211
August 19, 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.
Withdrawal of Acceleration Request for Registration Statement on Form S-3
Filed July 9, 2021
File No. 333- 257811
Ladies and Gentlemen:
Reference is made to the letter request of Yellow Corporation (the “Company”) for acceleration of effectiveness of the above-captioned registration statement submitted to the U.S. Securities and Exchange Commission (the “Commission”) on August 17, 2021, pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Acceleration Request”). The undersigned hereby respectfully requests that the Commission withdraw the Acceleration Request and that it not declare the above-captioned registration statement effective until such time as the Company shall request pursuant to a new request.
Please contact Paul Zier of Kirkland & Ellis LLP, special counsel to the Company, at (312) 862-2180 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 19, 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. Withdrawal of Acceleration Request for Registration Statement on Form S-3 Filed July 9, 2021 File No. 333- 257811 Ladies and Gentlemen: Reference is made to the letter request of Yellow Corporation (the “Company”) for acceleration of effectiveness of the above-captioned registration statement submitted to the U.S. Securities and Exchange Commission (the “Commission”) on August 17, 2021, pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Acceleration Request”). The undersigned hereby respectfully requests that the Commission withdraw the Acceleration Request and that it not declare the above-captioned registration statement effective until such time as the Company shall request pursuant to a new request. Please contact Paul Zier of Kirkland & Ellis LLP, special counsel to the Company, at (312) 862-2180 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