-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, AhZuhLvWN119V3TPUHmzSiKrcAcmM3JUt+xk5NJKWrXLcmlQH5U0y/+dEP1/LCx9 1JaS2GPxzJXGmTvBavobMA== 0001193125-04-213193.txt : 20051007 0001193125-04-213193.hdr.sgml : 20051007 20041215061409 ACCESSION NUMBER: 0001193125-04-213193 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20041215 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ROADWAY NEXT DAY CORP CENTRAL INDEX KEY: 0000700612 STANDARD INDUSTRIAL CLASSIFICATION: TRUCKING (NO LOCAL) [4213] IRS NUMBER: 232255947 STATE OF INCORPORATION: PA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 625 S FIFTH AVE CITY: LEBANON STATE: PA ZIP: 17042 BUSINESS PHONE: 7172742521 MAIL ADDRESS: STREET 1: P O BOX 11963 STREET 2: 210 WALNUT STREET CITY: HARRISBURG STATE: PA ZIP: 17108 FORMER COMPANY: FORMER CONFORMED NAME: ARNOLD INDUSTRIES INC DATE OF NAME CHANGE: 19920703 FILER: COMPANY DATA: COMPANY CONFORMED NAME: YELLOW ROADWAY CORP CENTRAL INDEX KEY: 0000716006 STANDARD INDUSTRIAL CLASSIFICATION: TRUCKING (NO LOCAL) [4213] IRS NUMBER: 480948788 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ATTN: FINANCIAL REPORTING MANAGER - A415 STREET 2: 10990 ROE AVENUE CITY: OVERLAND PARK STATE: KS ZIP: 66211 BUSINESS PHONE: 9136966100 MAIL ADDRESS: STREET 1: ATTN: FINANCIAL REPORTING MANAGER - A415 STREET 2: 10990 ROE AVENUE CITY: OVERLAND PARK STATE: KS ZIP: 66211 FORMER COMPANY: FORMER CONFORMED NAME: YELLOW CORP DATE OF NAME CHANGE: 19930506 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GLOBE COM LINES INC CENTRAL INDEX KEY: 0001266528 IRS NUMBER: 522068065 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP MAIL ADDRESS: STREET 1: 10990 ROE AVENUE CITY: OVERLAND PARK STATE: KS ZIP: 66211 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MERIDIAN IQ INC CENTRAL INDEX KEY: 0001266529 IRS NUMBER: 481233134 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP MAIL ADDRESS: STREET 1: 10990 ROE AVENUE CITY: OVERLAND PARK STATE: KS ZIP: 66211 FORMER COMPANY: FORMER CONFORMED NAME: YELLOW DOT COM SUBSIDIARY INC DATE OF NAME CHANGE: 20031008 FILER: COMPANY DATA: COMPANY CONFORMED NAME: YELLOW ROADWAY TECHNOLOGIES INC CENTRAL INDEX KEY: 0001266530 IRS NUMBER: 481115792 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10990 ROE AVENUE CITY: OVERLAND PARK STATE: KS ZIP: 66211 BUSINESS PHONE: 9136966135 MAIL ADDRESS: STREET 1: 10990 ROE AVENUE CITY: OVERLAND PARK STATE: KS ZIP: 66211 FORMER COMPANY: FORMER CONFORMED NAME: YELLOW TECHNOLOGIES INC DATE OF NAME CHANGE: 20031008 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MISSION SUPPLY CO CENTRAL INDEX KEY: 0001266532 IRS NUMBER: 480911571 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP MAIL ADDRESS: STREET 1: 10990 ROE AVENUE CITY: OVERLAND PARK STATE: KS ZIP: 66211 FILER: COMPANY DATA: COMPANY CONFORMED NAME: YELLOW RELOCATION SERVICES INC CENTRAL INDEX KEY: 0001266534 IRS NUMBER: 481067939 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP MAIL ADDRESS: STREET 1: 10990 ROE AVENUE CITY: OVERLAND PARK STATE: KS ZIP: 66211 FILER: COMPANY DATA: COMPANY CONFORMED NAME: YELLOW TRANSPORTATION INC CENTRAL INDEX KEY: 0001266668 IRS NUMBER: 440594706 STATE OF INCORPORATION: IN FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP MAIL ADDRESS: STREET 1: 10990 ROE AVENUE CITY: OVERALND PARK STATE: KS ZIP: 66211 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ROADWAY EXPRESS INC CENTRAL INDEX KEY: 0000084271 STANDARD INDUSTRIAL CLASSIFICATION: TRUCKING & COURIER SERVICES (NO AIR) [4210] IRS NUMBER: 340492670 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1077 GORGE BOULEVARD STREET 2: PO BOX 471 CITY: AKRON STATE: OH ZIP: 44310 BUSINESS PHONE: 2163841717 MAIL ADDRESS: STREET 1: 1077 GEORGE BOULEVARD STREET 2: P O BOX 471 CITY: AKRON STATE: OH ZIP: 44310 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MIQ LLC CENTRAL INDEX KEY: 0001266527 IRS NUMBER: 481119865 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10990 ROE AVENUE CITY: OVERLAND PARK STATE: KS ZIP: 66211 BUSINESS PHONE: 9136966135 MAIL ADDRESS: STREET 1: 10990 ROE AVENUE CITY: OVERLAND PARK STATE: KS ZIP: 66211 FORMER COMPANY: FORMER CONFORMED NAME: YELLOW GPS LLC DATE OF NAME CHANGE: 20031008 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ROADWAY LLC CENTRAL INDEX KEY: 0001273485 IRS NUMBER: 200453812 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP MAIL ADDRESS: STREET 1: 10990 ROE AVE CITY: OVERLAND PARK STATE: KS ZIP: 66211 CORRESP 1 filename1.htm Correpsondence

[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.

Very truly yours,

 

YELLOW ROADWAY CORPORATION

 

By:  

/s/    Daniel J. Churay

Name:

  

Daniel J. Churay

Title:

  

Senior Vice President, General

Counsel and Secretary

 

 

 

YELLOW TRANSPORTATION, INC.

YELLOW ROADWAY TECHNOLOGIES, INC.

MISSION SUPPLY COMPANY

YELLOW RELOCATION SERVICES, INC.

MERIDIAN IQ, INC.

MIQ LLC

GLOBE.COM LINES, INC.

ROADWAY LLC

ROADWAY EXPRESS, INC.

ROADWAY NEXT DAY CORPORATION

 

By:  

/s/    Brenda Landry

Name:

  

Brenda Landry

Title:

  

Vice President and Assistant Secretary

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