June 22, 2012
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Linda Cvrkel, Branch Chief
| Re: | Quality Distribution, Inc. |
Form 10-K for Year Ended December 31, 2011
Filed March 5, 2012
Form 10-Q for Quarter Ended March 31, 2012
Filed May 9, 2012
File No. 000-24180
Dear Ms. Cvrkel:
We are in receipt of the letter of the Staff dated June 18, 2012, relating to the Staff’s review of the above-referenced filings of Quality Distribution, Inc. (the “Company”) and certain comments thereto, which requests a response by the Company within 10 business days. In furtherance of prior conversations between our colleagues, the Company hereby requests until July 27, 2012 to provide the requested responses. Please contact me at (813) 569-7195 if you have any questions.
| Very truly yours, | ||
| QUALITY DISTRIBUTION, INC. | ||
| By: | /s/ Joseph J. Troy | |
| Joseph J. Troy | ||
| Executive Vice President and | ||
| Chief Financial Officer | ||
| cc: | Claire Erlanger |