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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

AI Filing Summary & Sentiment

File numbers found in text: 001-11255

Date
June 21, 2013
Author
/s/ Max A. Webb
Form
UPLOAD
Company
U-Haul Holding Co /NV/ (UHAL, UHAL-B) (CIK 0000004457)

Letter

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

Show Raw Text
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.