0001193125-21-128972.txt : 20211112 0001193125-21-128972.hdr.sgml : 20211112 20210423160253 ACCESSION NUMBER: 0001193125-21-128972 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 3 FILED AS OF DATE: 20210423 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: 1228 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 13410 SUTTON PARK DRIVE SOUTH CITY: JACKSONVILLE STATE: FL ZIP: 32224 BUSINESS PHONE: 9043901224 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

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April 23, 2021

Via EDGAR:

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

Re:

Landstar System, Inc.

Form 10-K for the Fiscal Year Ended December 26, 2020

Filed February 23, 2021

File No. 000-21238

Dear Mr. Hiller:

On behalf of Landstar System, Inc. (the “Company”), we acknowledge receipt by the Company of the letter dated April 14, 2021 (the “Comment Letter”) of the Staff of the Division of Corporation Finance (the “Staff”) of the United States Securities and Exchange Commission regarding the above referenced Annual Report on Form 10-K of the Company.

As we discussed when we spoke by telephone on April 23, the Company is working to respond to the Comment Letter but will require additional time to consider and respond to the Staff’s comment. The Company’s senior management and accounting staff, whose input will be necessary to consider and respond to the Staff’s comments, is in the process of preparing its quarterly earnings and Form 10-Q for the quarterly period ended March 27, 2021. Accordingly, as we discussed by telephone, the Company is requesting an extension to May 14.

 

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We are grateful for the Staff’s accommodation in this matter. If you have any questions regarding this letter, please do not hesitate to call Steve Slutzky at (212) 909-6036 or Ben Pedersen at (212) 909-6121.

 

Best Regards,

/s/ Steven J. Slutzky

/s/ Benjamin Pedersen

 

cc:

James Todd, Vice President & Corporate Controller

Michael K. Kneller, Vice President, General Counsel and Secretary

Mark Wojciechowski, Division of Corporate Finance

Karl Hiller, Division of Corporate Finance

 

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