YRC Worldwide Inc.
10990 Roe Avenue
Overland Park, KS 66211
August 18, 2011
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-3628
Attention: Justin Dobbie
J. Nolan McWilliams
| Re: |
YRC Worldwide Inc. Proxy Statement on Schedule 14A Initially filed August 1, 2011 File No. 000-12255 | |||
Gentlemen:
Today YRC Worldwide Inc. (the “Company”) filed a Definitive Proxy Statement on Schedule 14A with the Securities and Exchange Commission (the “Commission”).
In connection with the filing of the Definitive Proxy Statement, the Company hereby acknowledges that:
| • | the Company is responsible for the adequacy and accuracy of the disclosure in the filing; |
| • | staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
| • | the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Please contact Dennis M. Myers, P.C. of Kirkland & Ellis LLP, special counsel to the Company, at (312) 862-2232, if you have any other questions or concerns regarding this matter.
| Sincerely, |
| /s/ Jeff P. Bennett |
| Jeff P. Bennett |
| Vice President—Legal, Interim General Counsel and Secretary |
| cc: | Dennis M. Myers, P.C. |