August 11, 2022
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Landstar System, Inc.
Form 10-K for Fiscal Year Ended December 25, 2021
Filed February 18, 2022
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 8, 2022 (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 by telephone this afternoon, while the Company is working to respond to the Comment Letter, members of the Companys senior management team, whose input will be necessary to consider and respond to the Staffs comments, have various pre-existing conflicts over the next several weeks and additional time will be required to consider and respond to the Staffs comments. Accordingly, the Company is requesting an extension to September 19 and expects to submit a response by that date.
We are grateful for the Staffs accommodation in this matter. If you have any questions regarding this letter, please do not hesitate to call Steve Slutzky at (212) 909-6036 or Ben Pedersen at (212) 909-6121.
|/s/ Ben Pedersen|
James Todd, Vice President, Chief Financial Officer and Assistant Secretary
Michael K. Kneller, Vice President, General Counsel and Secretary
Anuja Madmudar, Division of Corporate Finance
Ethan Horowitz, Division of Corporate Finance