View:
United States securities and exchange commission logo
September 25, 2023
James P. Todd
Chief Financial Officer
Landstar System, Inc.
13410 Sutton Park Drive South
Jacksonville, Florida 32224
Re: Landstar System,
Inc.
Form 10-K for the
Fiscal Year ended December 31, 2022
Filed February 24,
2023
File No. 000-21238
Dear James P. 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