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
                                                            Form 10-K for the
Fiscal Year ended December 26, 2020
                                                            Filed February 23,
                                                            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.


                      Division of Corporation Finance

                      Office of Energy & Transportation