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United States securities and exchange commission logo
October 14, 2021
James Todd
Vice President & Corporate Controller
Landstar System Inc.
13410 Sutton Park Drive South
Jacksonville, FL 32224
Re: Landstar System
Inc.
Form 10-K for the
Fiscal Year ended December 26, 2020
Filed February 23,
2021
File No. 000-21238
Dear Mr. 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