SEC Comment Letter 0000000000-23-010542 to LANDSTAR SYSTEM INC (LSTR) (CIK 0000853816) (LSTR)
LANDSTAR SYSTEM INC (LSTR) (CIK 0000853816)
Date: Sept. 25, 2023 · CIK: 0000853816 · Accession: 0000000000-23-010542
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File numbers found in text: 000-21238
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United States securities and exchange commission logo
September 25, 2023
James P. Todd
Chief Financial Officer
Landstar System, Inc.
13410 Sutton Park Drive South
Jacksonville, Florida 32224
Re:Landstar System, Inc.
Form 10-K for the Fiscal Year ended December 31, 2022
Filed February 24, 2023
File No. 000-21238
Dear James P. Todd:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation