[YELLOW ROADWAY LETTERHEAD]

 

December 15, 2004

 

Securities and Exchange Commission

Judiciary Plaza

450 Fifth Street, N.W.

 

Washington, D.C. 20549

 

Attention: Matt Bazley

 

Re:	Yellow Roadway Corporation and related subsidiaries

Registration Statement on Form S-4

Commission File No. 333-119990, 333-119990-01, 333-119990-02, 333-119990-03,

333-119990-04, 333-119990-05, 333-119990-06, 333-119990-07, 333-119990-08,

333-119990-09, 333-119990-10

 

Ladies and Gentlemen:

 

Each of the undersigned hereby requests that the effectiveness of its Registration Statement on Form S-4, as amended, be accelerated so that such Registration Statement will become effective at 10:00 a.m. EST on Friday, December 17, 2004, or as soon thereafter as practicable.

 

Each of the undersigned acknowledges that:

 

(a) should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

(b) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the undersigned from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

(c) the undersigned may not assert this action as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

If you have any questions or desire further information please contact Charles L. Strauss or Carrie A. Platt of Fulbright & Jaworski L.L.P. at (713) 651-5535 or (713) 651-3643, respectively.

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