SEC Comment Letter for RYDER SYSTEM INC (R) (CIK 0000085961) (R) — Jun 15, 2012
RYDER SYSTEM INC (R) (CIK 0000085961)
Date: June 15, 2012 · CIK: 0000085961 · Accession: 0000000000-12-031333
AI Filing Summary & Sentiment
Reasoning
Letter
June 15 , 2012 Via E -mail Art A. Garcia Chief Financial Officer Ryder System, Inc. 11690 N.W. 105th Street Miami, FL 33178
Re: Ryder System, Inc. Form 10-K for Fiscal Year Ended December 31, 2011 Filed February 16, 2012 Form 10 -Q for Quarterly Period Ended March 31, 2012 Filed April 24, 2012 File No. 001 -04364
Dear Mr. Garcia :
We have completed our review of your filing s. 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 respect to the company or the filing s 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 accuracy and adequacy of the disclosure in the filing s to be certain that the filing s includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Lyn Shenk
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June 15 , 2012 Via E -mail Art A. Garcia Chief Financial Officer Ryder System, Inc. 11690 N.W. 105th Street Miami, FL 33178 Re: Ryder System, Inc. Form 10-K for Fiscal Year Ended December 31, 2011 Filed February 16, 2012 Form 10 -Q for Quarterly Period Ended March 31, 2012 Filed April 24, 2012 File No. 001 -04364 Dear Mr. Garcia : We have completed our review of your filing s. 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 respect to the company or the filing s 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 accuracy and adequacy of the disclosure in the filing s to be certain that the filing s includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Lyn Shenk Lyn Shenk Branch Chief