SEC Comment Letter for U-Haul Holding (UHAL) — Jul 22, 2013
U-Haul Holding Co /NV/ (UHAL, UHAL-B) (CIK 0000004457)
Date: July 22, 2013 · CIK: 0000004457 · Accession: 0000000000-13-039884
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File numbers found in text: 001-11255
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July 22 , 2013 Via E -mail Edward J. Shoen President AMERCO 1325 Airmotive Way, Suite 100 Reno, NV 89502 -3239 Re: AMERCO Preliminary Proxy Statement on Schedule 14A Filed June 21, 2013 File No. 001-11255 Dear Mr. Shoen : We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with resp ect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accura cy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Max A. Webb Max A. Webb Assistant Director cc: Via E -mail Laurence J. De Respino, Esq.