10990 Roe Avenue
Overland Park, Kansas 66211
August 23, 2021
Via EDGAR Submission
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
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 25, 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.
|/s/ Leah K. Dawson|
|Leah K. Dawson|
|Executive Vice President, General Counsel & Secretary|