-----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, KQN8Us4S6zW5QvfUIf+Jcsh3wBDXt1hEkMDrD3OgGIrYTCe/WdB5TNypZLJfvNGU UAe/lv1F6j3GJC0cKp+O1w== 0000950123-09-036479.txt : 20090928 0000950123-09-036479.hdr.sgml : 20090928 20090819140617 ACCESSION NUMBER: 0000950123-09-036479 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20090819 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LANDSTAR SYSTEM INC CENTRAL INDEX KEY: 0000853816 STANDARD INDUSTRIAL CLASSIFICATION: TRUCKING (NO LOCAL) [4213] IRS NUMBER: 061313069 STATE OF INCORPORATION: DE FISCAL YEAR END: 1226 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 13410 SUTTON PARK DRIVE SOUTH CITY: JACKSONVILLE STATE: FL ZIP: 32224 BUSINESS PHONE: 9043901234 MAIL ADDRESS: STREET 1: LANDSTAR SYSTEM INC STREET 2: 13410 SUTTON PARK DRIVE SOUTH CITY: JACKSONVILLE STATE: FL ZIP: 32224 CORRESP 1 filename1.htm corresp
(LANDSTAR LOGO)
     
Landstar System, Inc.
   
13410 Sutton Park Drive, South
   
Jacksonville, FL 32224
   
904 398 9400
   
June 29, 2009
Via Facsimile and U.S. Mail
United States Securities and Exchange Commission
Division of Corporate Finance
Washington, DC 20549
Attn: Amanda Ravitz, Branch Chief – Legal
     Re: Landstar System, Inc.
Form 10-K
Filed: February 25, 2008
File No. 000-21238
Dear Ms. Ravitz:
          Thank you for your letter dated June 16, 2009. Landstar System, Inc. (“Landstar”) appreciates your assistance in complying with the applicable disclosure requirements and enhancing the overall disclosure in its filings. I am writing to confirm that in future filings Landstar will provide the specific performance and other targets, if any, that are used to determine compensation awards for named executive officers. Landstar will also provide the individual Incentive Compensation Plan percentage factor, if any, for each named executive officer.
          Landstar acknowledges that the company is responsible for the adequacy and accuracy of the disclosure in its filings; Securities and Exchange Commission staff comments or changes to disclosure in response to staff comments do not foreclose the Securities and Exchange 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 Securities and Exchange Commission or any person under the federal securities laws in the United States.
Sincerely,
/s/ James B. Gattoni
 
James B. Gattoni
Vice President and Chief Financial Officer

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