0001193125-22-258677.txt : 20221213 0001193125-22-258677.hdr.sgml : 20221213 20221006115829 ACCESSION NUMBER: 0001193125-22-258677 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 3 FILED AS OF DATE: 20221006 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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October 6, 2022

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 Fiscal Year Ended December 25, 2021

Response dated September 13, 2022

File No. 000-21238

Ladies and Gentlemen:

On behalf of Landstar System, Inc. (the “Company”), we acknowledge receipt by the Company of the letter dated October 3, 2022 (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 and the Company’s response letter dated September 13, 2022.

As discussed in our telephone conversation, the Company is requesting an extension to November 4, 2022 – following the Company’s earnings release and Form 10-Q filing for the quarter ended September 24, 2022 – in order to allow sufficient time for members of the Company’s senior management team to consider and provide input on the Staff’s comments.

 

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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/ Ben Pedersen

 

cc:

James Todd, Vice President, Chief Financial Officer and Assistant Secretary

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

Anuja Majmudar, Division of Corporate Finance

Ethan Horowitz, Division of Corporate Finance

 

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