Correspondence 0001193125-23-228351 from LANDSTAR SYSTEM INC (LSTR) (CIK 0000853816) (LSTR)
LANDSTAR SYSTEM INC (LSTR) (CIK 0000853816)
Date: Sept. 5, 2023 · CIK: 0000853816 · Accession: 0001193125-23-228351
AI Filing Summary & Sentiment
File numbers found in text: 000-21238
Referenced dates: August 29, 2023
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CORRESP 1 filename1.htm CORRESP September 5, 2023 Via EDGAR: Division of Corporation Finance United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: Landstar System, Inc. Form 10-K for Fiscal Year Ended December 31, 2022 Filed February 24, 2023 File No. 000-21238 Ladies and Gentlemen: On behalf of Landstar System, Inc. (the “Company”), we acknowledge receipt by the Company of the letter dated August 29, 2023 (the “Comment Letter”) of the Staff of the Division of Corporation Finance (the “Staff”) of the United States Securities and Exchange Commission regarding the above referenced Annual Report on Form 10-K of the Company. As discussed with the Staff on September 1, 2023, additional time will be required in order to schedule a conference call with the Staff and members of the Company’s senior management team, and to respond to the Staff’s comments, due to pre-existing conflicts over the next several weeks. Accordingly, the Company is requesting an extension to September 27, 2023. We are grateful for the Staff’s accommodation in this matter. If you have any questions regarding this letter, please do not hesitate to call me at (212) 909-6121 or Steve Slutzky at (212) 909-6036. Best Regards, /s/ Ben Pedersen cc: James Todd, Vice President, Chief Financial Officer and Assistant Secretary Michael K. Kneller, Vice President, General Counsel and Secretary Yolanda Guobadia, Division of Corporate Finance Gus Rodriguez, Division of Corporate Finance Steve Slutzky, Debevoise & Plimpton LLP