SEC Comment Letter for RYDER SYSTEM INC (R) (CIK 0000085961) (R) — Mar 9, 2008
RYDER SYSTEM INC (R) (CIK 0000085961)
Date: March 9, 2008 · CIK: 0000085961 · Accession: 0000000000-08-012335
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File numbers found in text: 001-04364
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January 28, 2008 Mail Stop 3561 By U.S. Mail and facsimile to (305) 500-4490 Mr. Gregory Swienton Chief Executive Officer Ryder System, Inc. 11690 N.W. 105 th Street Miami, FL 33178 Re: Ryder System, Inc. Definitive 14A Filed March 23, 2007 File No. 001-04364 Dear Mr. Swienton: We have completed our review of your executive compensation and related disclosure, and we have no further comments at this time. Please note that the company is responsib le for the adequacy and accuracy of the disclosure in its filing. We are not approving any proposed disclosure you may have included in your response lette r or any disclosure you include in your future filings in response to our comments. If you have any further questions regardi ng our review of your filing, please call me at (202) 551-3314. S i n c e r e l y , D a n i e l M o r r i s Attorney-Advisor