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SEC Comment Letter for RYDER SYSTEM INC (R) (CIK 0000085961) (R) — Sep 2, 2011

RYDER SYSTEM INC (R) (CIK 0000085961)
Date: Sept. 2, 2011 · CIK: 0000085961 · Accession: 0000000000-11-052966

Regulatory Compliance Financial Reporting Internal Controls

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Confidence
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Summary

Reasoning

File numbers found in text: 001-04364

Date
September 1, 2011
Author
Lyn Shenk
Form
UPLOAD
Company
RYDER SYSTEM INC (R) (CIK 0000085961)

Letter

September 1, 2011 Art A. Garcia Executive Vice President and Chief Financial Officer Ryder System, Inc. 11690 N.W. 105 th Street Miami, FL 33178 Re: Ryder System, Inc. Form 10-K for Fiscal Year Ended December 31, 2010 Filed February 15, 2011 File No. 001-04364

Dear Mr. Garcia: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely,

Lyn Shenk Branch Chief

Show Raw Text
September 1, 2011
 Art A. Garcia Executive Vice President and Chief Financial Officer Ryder System, Inc. 11690 N.W. 105
th Street
Miami, FL 33178
Re: Ryder System, Inc.
 Form 10-K for Fiscal Year Ended December 31, 2010  Filed February 15, 2011  File No. 001-04364

Dear Mr. Garcia:
We have completed our review of your f iling.  We remind you that our comments or
changes to disclosure in res ponse to our comments do not for eclose the Commission from taking
any action with respect to the company or th e filing and the company may not assert staff
comments as a defense in any proceeding ini tiated by the Commission or any person under the
federal securities laws of the United States.  We urge all pers ons who are responsible for the
accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.
 Sincerely,

 Lyn Shenk
Branch Chief