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United States securities and exchange commission logo
November 14, 2022
James Todd
Chief Financial Officer
Landstar System, Inc.
13410 Sutton Park Drive South
Jacksonville, FL 32224
Re: Landstar System,
Inc.
Form 10-K for
Fiscal Year Ended December 25, 2021
Filed February 18,
2022
File No. 000-21238
Dear James 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