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- S-4 Registration of securities issued in business combination transactions
- 3.26 Restated Certificate of Incorporation of Usf Corporation, As Amended.
- 3.27 Amended and Restated Bylaws of Usf Corporation
- 3.28 Articles of Incorporation of Usf Holland, Inc., As Amended.
- 3.29 Bylaws of Usf Holland Inc.
- 4.11 Indenture, Dated As of May 5, 1999
- 4.12 Form of 6-1/2% Guaranteed Note Due May 1, 2009
- 4.13 Form of 8-1/2% Guaranteed Note Due April 25, 2010
- 5.1 Opinion of Fulbright & Jaworski L.L.P.
- 12.1 Statement of Computation of Ratios
- 23.1 Consent of KPMG LLP
- 23.2 Consent of Deloitte & Touche LLP
- 23.3 Consent of Ernst & Young LLP
- 25.1 Form T-1, Statement of Eligibility Under the Trust Indenture Act of 1939
- 99.1 Form of Letter of Transmittal
- 99.2 Form of Notice of Guaranteed Delivery
- 99.3 Form of Letter to Registered Holders and DTC Participants
- 99.4 Form of Instructions from Beneficial Holders to Registered Holders and DTC Part.
- 99.5 Form of Letter to Clients
- 21 Jun 05 Registration of securities issued in business combination transactions
- 17 Dec 04 Registration of securities issued in business combination transactions (amended)
- 14 Dec 04 Registration of securities issued in business combination transactions (amended)
- 30 Nov 04 Registration of securities issued in business combination transactions (amended)
Exhibit 23.2
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference in this Registration Statement on Form S-4 of our report on the consolidated financial statements and financial statement schedule of USF Corporation and subsidiaries (the “Company”) dated March 14, 2005 (which report expresses an unqualified opinion and includes explanatory paragraphs related to (i) a change in the Company’s revenue recognition methodology and (ii) the adoption of Statement of Financial Accounting Standards No. 142, Goodwill and Other Intangible Assets) and our report dated March 14, 2005 relating to management’s report on the effectiveness of internal control over financial reporting appearing in the Annual Report on Form 10-K of the Company for the year ended December 31, 2004.
We also consent to the reference to us under the heading “Experts” in the Prospectus, which is part of this Registration Statement.
/s/ DELOITTE & TOUCHE LLP
June 20, 2005