United States securities and exchange commission logo

                          July 16, 2021

       Darren Hawkins
       Chief Executive Officer and Director
       Yellow Corp
       10990 Roe Avenue
       Overland Park, KS 66211

                                                        Re: Yellow Corp
Statement on Form S-3
                                                            Filed July 9, 2021
                                                            File No. 333-257811

       Dear Mr. Hawkins:

              This is to advise you that we have not reviewed and will not
review your registration

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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.

                                                        Please contact Timothy
Collins at 202-551-3176 with any questions.


                          Division of Corporation Finance

                          Office of Energy & Transportation
       cc:                                              Paul Zier