SEC Comment Letter for RYDER SYSTEM INC (R) (CIK 0000085961) (R) — Jul 9, 2013

RYDER SYSTEM INC (R) (CIK 0000085961)
Date: July 9, 2013 · CIK: 0000085961 · Accession: 0000000000-13-037267

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

July 9, 2013

Author

/s/ Lyn Shenk

Form

UPLOAD

Company

RYDER SYSTEM INC (R) (CIK 0000085961)

Letter

July 9, 2013 Via E -mail Art A. Garcia Executive Vice President and Chief Financial Officer Ryder System, Inc . 11690 N.W. 105th Street Miami, Florida 33178

Re: Ryder System , Inc. Form 10 -K for Fiscal Year Ended December 31, 2012 Filed on February 14, 2013 Form 10 -Q for Fiscal Period Ended March 31, 2013 Filed on April 23, 2013 File No. 001 -04364

Dear Mr. Garcia :

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 respect 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 accuracy 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/ Lyn Shenk

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July 9, 2013

Via E -mail
Art A. Garcia
Executive Vice President and Chief Financial Officer
Ryder System, Inc .
11690 N.W. 105th Street
Miami, Florida 33178

Re: Ryder System , Inc.
  Form 10 -K for Fiscal Year Ended December 31, 2012
             Filed on February 14, 2013
                        Form 10 -Q for Fiscal Period Ended March 31, 2013
                        Filed on April 23, 2013
             File No. 001 -04364

Dear Mr. Garcia :

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 respect 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
accuracy 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/ Lyn Shenk

 Lyn Shenk
Branch Chief

SecProbe.io