<SEC-DOCUMENT>0000004457-13-000026.txt : 20130924
<SEC-HEADER>0000004457-13-000026.hdr.sgml : 20130924
<ACCEPTANCE-DATETIME>20130709163525
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000004457-13-000026
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20130709

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AMERCO /NV/
		CENTRAL INDEX KEY:			0000004457
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-AUTO RENTAL & LEASING (NO DRIVERS) [7510]
		IRS NUMBER:				880106815
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1325 AIRMOTIVE WAY STE 100
		CITY:			RENO
		STATE:			NV
		ZIP:			89502
		BUSINESS PHONE:		7756886300

	MAIL ADDRESS:	
		STREET 1:		1325 AIRMOTIVE WAY
		STREET 2:		SUITE 100
		CITY:			RENO
		STATE:			NV
		ZIP:			89502

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AMERCO
		DATE OF NAME CHANGE:	19770926
</SEC-HEADER>
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            <p style="margin:0pt"><a name="EDGAR_PAGE_START1"></a><font style="font-family:'Times New Roman'; font-size:12pt">&#xa0;</font></p>
            <p style="margin:0pt"><font style="font-family:'Times New Roman'; font-size:12pt">July 9, 2013</font></p>
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            <p style="margin:0pt"><font style="font-family:'Times New Roman'; font-size:12pt; font-weight:bold; font-style:italic; text-decoration:underline">VIA EDGAR</font></p>
            <p style="margin:0pt"><font style="font-family:'Times New Roman'; font-size:12pt">Mr. </font><font style="font-family:'Times New Roman'; font-size:12pt">Max A. Webb, Assistant Director</font></p>
            <p style="margin:0pt"><font style="font-family:'Times New Roman'; font-size:12pt">Ms. Ada D. Sarmento</font></p>
            <p style="margin:0pt"><font style="font-family:'Times New Roman'; font-size:12pt">Division of Corporat</font><font style="font-family:'Times New Roman'; font-size:12pt">ion</font><font style="font-family:'Times New Roman'; font-size:12pt"> Finance</font></p>
            <p style="margin:0pt"><font style="font-family:'Times New Roman'; font-size:12pt">Securities and Exchange Commission</font></p>
            <p style="margin:0pt"><font style="font-family:'Times New Roman'; font-size:12pt">450 </font><font style="font-family:'Times New Roman'; font-size:12pt">Fifth Street, N.W.</font></p>
            <p style="margin:0pt"><font style="font-family:'Times New Roman'; font-size:12pt">Washington</font><font style="font-family:'Times New Roman'; font-size:12pt">, </font><font style="font-family:'Times New Roman'; font-size:12pt">DC</font><font style="font-family:'Times New Roman'; font-size:12pt"> </font><font style="font-family:'Times New Roman'; font-size:12pt">20549</font><font style="font-family:'Times New Roman'; font-size:12pt">&#xa0;</font></p>
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                        <p style="margin:0pt"><font style="font-family:'Times New Roman'; font-size:12pt">Preliminary Proxy Statement on Schedule 14A</font></p>
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                        <p style="margin:0pt"><font style="font-family:'Times New Roman'; font-size:12pt">F</font><font style="font-family:'Times New Roman'; font-size:12pt">iled June </font><font style="font-family:'Times New Roman'; font-size:12pt">21,</font><font style="font-family:'Times New Roman'; font-size:12pt"> 201</font><font style="font-family:'Times New Roman'; font-size:12pt">3</font></p>
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                        <p style="margin:0pt"><font style="font-family:'Times New Roman'; font-size:12pt">File N</font><font style="font-family:'Times New Roman'; font-size:12pt">o.</font><font style="font-family:'Times New Roman'; font-size:12pt"> 001-11255</font></p>
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            <p style="margin:0pt"><font style="font-family:'Times New Roman'; font-size:12pt">Dear Mr. </font><font style="font-family:'Times New Roman'; font-size:12pt">Webb and Ms. Sarmento</font><font style="font-family:'Times New Roman'; font-size:12pt">:</font></p>
            <p style="margin:0pt"><font style="font-family:'Times New Roman'; font-size:12pt">&#xa0;</font></p>
            <p style="margin:0pt; text-indent:36pt; text-align:justify"><font style="font-family:'Times New Roman'; font-size:12pt">This letter responds to</font><font style="font-family:'Times New Roman'; font-size:12pt"> the letter from the staff (the &#8220;Staff&#8221;) of the United States Securities and Exchange Commission to AMERCO (the &#8220;Company&#8221;) dated July 3, 2013, in regard to</font><font style="font-family:'Times New Roman'; font-size:12pt"> the Company&#8217;s Preliminary Proxy Statement on Schedule 14A filed on June 21, 2013.&#160; </font><font style="font-family:'Times New Roman'; font-size:12pt">We appreciate the opportunity to respond to your </font><font style="font-family:'Times New Roman'; font-size:12pt">comments</font><font style="font-family:'Times New Roman'; font-size:12pt"> and </font><font style="font-family:'Times New Roman'; font-size:12pt">we </font><font style="font-family:'Times New Roman'; font-size:12pt">understand that the purpose of your review process is to assist the Company in its compliance with the appl</font><font style="font-family:'Times New Roman'; font-size:12pt">icable disclosure requirements and to enhance the overall disclosure in </font><font style="font-family:'Times New Roman'; font-size:12pt">our</font><font style="font-family:'Times New Roman'; font-size:12pt"> filings.</font></p>
            <p style="margin:0pt; text-indent:36pt; text-align:justify"><font style="font-family:'Times New Roman'; font-size:12pt; font-style:italic">&#xa0;</font></p>
            <p style="margin:0pt 0pt 12pt; background-color:#ffffff"><font style="font-family:'Times New Roman'; font-size:12pt; text-decoration:underline">Staff&#8217;s Comment</font><font style="font-family:'Times New Roman'; font-size:12pt; text-decoration:underline">s</font><font style="font-family:'Times New Roman'; font-size:12pt">:</font></p>
            <p style="margin:0pt; text-align:justify"><font style="font-family:'Times New Roman'; font-size:12pt; text-decoration:underline">Preliminary Proxy Statement on Schedule 14A</font></p>
            <p style="margin:0pt; text-align:justify"><font style="font-family:'Times New Roman'; font-size:12pt; text-decoration:underline">General</font></p>
            <p style="margin:0pt; text-align:justify"><font style="font-family:'Times New Roman'; font-size:12pt">&#xa0;</font></p>
            <p style="margin:0pt 0pt 0pt 54pt; text-indent:-18pt; text-align:justify"><font style="font-family:'Times New Roman'; font-size:12pt">1.</font><font style="font:7.0pt 'Times New Roman'">&#xa0;&#xa0;&#xa0;&#xa0;&#xa0; </font><font style="font-family:'Times New Roman'; font-size:12pt">Please revise to unbundle Proposal No. 1 as it currently includes at least</font><font style="font-family:'Times New Roman'; font-size:12pt"> three separate matters.&#160; Please also make corresponding revisions to the proxy card.&#160; Refer to Rule 14a-4(a)(3).</font></p>
            <p style="margin:0pt 0pt 12pt; page-break-inside:avoid; page-break-after:avoid; background-color:#ffffff"><font style="font-family:'Times New Roman'; font-size:12pt; font-weight:bold; font-style:italic">&#xa0;</font></p>
            <p style="margin:0pt 0pt 12pt; page-break-inside:avoid; page-break-after:avoid; background-color:#ffffff"><font style="font-family:'Times New Roman'; font-size:12pt; font-weight:bold; font-style:italic; text-decoration:underline">Company&#8217;s Response:</font></p>
            <p style="margin:0pt 0pt 12pt; page-break-inside:avoid; page-break-after:avoid; background-color:#ffffff"><font style="font-family:'Times New Roman'; font-size:12pt; font-weight:bold; font-style:italic">We have revised our proxy statement to unbundle Proposal No. 1.&#160; The former Proposal No. 1 now consists of five separate </font><font style="font-family:'Times New Roman'; font-size:12pt; font-weight:bold; font-style:italic">proposals (Proposals 1, 2, 3, </font><font style="font-family:'Times New Roman'; font-size:12pt; font-weight:bold; font-style:italic">4 and 5), each of which relate</font><font style="font-family:'Times New Roman'; font-size:12pt; font-weight:bold; font-style:italic"> to amend</font><font style="font-family:'Times New Roman'; font-size:12pt; font-weight:bold; font-style:italic">ing and restating</font><font style="font-family:'Times New Roman'; font-size:12pt; font-weight:bold; font-style:italic"> our </font><font style="font-family:'Times New Roman'; font-size:12pt; font-weight:bold; font-style:italic">current</font><font style="font-family:'Times New Roman'; font-size:12pt; font-weight:bold; font-style:italic"> Articles of Incorporation.&#160; </font><font style="font-family:'Times New Roman'; font-size:12pt; font-weight:bold; font-style:italic">As you have requested, we have also made the corresponding revisions to our proxy card.</font></p>
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            <p style="margin:0pt; text-align:justify"><a name="EDGAR_PAGE_START2"></a><font style="font-family:'Times New Roman'; font-size:12pt; text-decoration:underline">Other Proposed Amendments to the Article</font><font style="font-family:'Times New Roman'; font-size:12pt; text-decoration:underline">s, page 7</font></p>
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            <p style="margin:0pt 0pt 0pt 54pt; text-indent:-18pt; text-align:justify"><font style="font-family:'Times New Roman'; font-size:12pt">2.</font><font style="font:7.0pt 'Times New Roman'">&#xa0;&#xa0;&#xa0;&#xa0;&#xa0; </font><font style="font-family:'Times New Roman'; font-size:12pt">Please revise this section to briefly summarize all of the other proposed changes to the articles of incorporation referred to under (iv) of Proposal No. 1.</font></p>
            <p style="margin:0pt 0pt 0pt 36pt; text-align:justify"><font style="font-family:'Times New Roman'; font-size:12pt">&#xa0;</font></p>
            <p style="margin:0pt; text-align:justify"><font style="font-family:'Times New Roman'; font-size:12pt; font-weight:bold; font-style:italic; text-decoration:underline">Company&#8217;s Response</font><font style="font-family:'Times New Roman'; font-size:12pt; font-weight:bold; font-style:italic">:</font></p>
            <p style="margin:0pt; text-align:justify"><font style="font-family:'Times New Roman'; font-size:12pt; font-weight:bold; font-style:italic">&#xa0;</font></p>
            <p style="margin:0pt; text-align:justify"><font style="font-family:'Times New Roman'; font-size:12pt; font-weight:bold; font-style:italic">We have deleted the former section entitled &#8220;Other Proposed Amendm</font><font style="font-family:'Times New Roman'; font-size:12pt; font-weight:bold; font-style:italic">ents to the Articles&#8221; which appeared on page 7 of our Preliminary Proxy Statement filed on June 21, 2013.&#160; In its place, we have added sections to explain the revised/new Proposals 1, 2, 3, 4 and 5, each relating to amending and restating our current Artic</font><font style="font-family:'Times New Roman'; font-size:12pt; font-weight:bold; font-style:italic">les of Incorporation.&#160;&#160;&#160; Our new disclosure under Proposals 1, 2, 3, 4 and 5 now includes brief summaries or descriptions of each of the respective proposed changes to our Articles of Incorporation.&#160; </font></p>
            <p style="margin:0pt; text-align:justify"><font style="font-family:'Times New Roman'; font-size:12pt; font-weight:bold; font-style:italic">&#xa0;</font></p>
            <p style="margin:0pt; text-align:justify"><font style="font-family:'Times New Roman'; font-size:12pt">I</font><font style="font-family:'Times New Roman'; font-size:12pt">n connection with responding to your comments, we ack</font><font style="font-family:'Times New Roman'; font-size:12pt">nowledge that:</font></p>
            <p style="margin:0pt 0pt 0pt 36pt; text-indent:-18pt; text-align:justify"><font style="font-family:Symbol; font-size:12pt"></font>&#8226;<font></font><font style="font:7.0pt 'Times New Roman'">&#xa0;&#xa0;&#xa0;&#xa0;&#xa0;&#xa0;&#xa0;&#xa0; </font><font style="font-family:'Times New Roman'; font-size:12pt">the </font><font style="font-family:'Times New Roman'; font-size:12pt">C</font><font style="font-family:'Times New Roman'; font-size:12pt">ompany is responsible for the adequacy and accuracy </font><font style="font-family:'Times New Roman'; font-size:12pt">of </font><font style="font-family:'Times New Roman'; font-size:12pt">the disclosure in the filing</font><font style="font-family:'Times New Roman'; font-size:12pt">;</font></p>
            <p style="margin:0pt 0pt 0pt 36pt; text-indent:-18pt; text-align:justify"><font style="font-family:Symbol; font-size:12pt"></font>&#8226;<font></font><font style="font:7.0pt 'Times New Roman'">&#xa0;&#xa0;&#xa0;&#xa0;&#xa0;&#xa0;&#xa0;&#xa0; </font><font style="font-family:'Times New Roman'; font-size:12pt">S</font><font style="font-family:'Times New Roman'; font-size:12pt">taff comments or changes to disclosure in response to </font><font style="font-family:'Times New Roman'; font-size:12pt">S</font><font style="font-family:'Times New Roman'; font-size:12pt">taff comments do no</font><font style="font-family:'Times New Roman'; font-size:12pt">t</font><font style="font-family:'Times New Roman'; font-size:12pt"> foreclose the Commission from taking any action with respect to the filing; and</font></p>
            <p style="margin:0pt 0pt 0pt 36pt; text-indent:-18pt; text-align:justify"><font style="font-family:Symbol; font-size:12pt"></font>&#8226;<font></font><font style="font:7.0pt 'Times New Roman'">&#xa0;&#xa0;&#xa0;&#xa0;&#xa0;&#xa0;&#xa0;&#xa0; </font><font style="font-family:'Times New Roman'; font-size:12pt">the Company may not assert </font><font style="font-family:'Times New Roman'; font-size:12pt">S</font><font style="font-family:'Times New Roman'; font-size:12pt">taff comments as a defense in any proceeding initiated by the Commission or any person under federal securities laws of the </font><font style="font-family:'Times New Roman'; font-size:12pt">United States</font><font style="font-family:'Times New Roman'; font-size:12pt">.</font></p>
            <p style="margin:0pt; text-align:justify"><font style="font-family:'Times New Roman'; font-size:12pt">&#xa0;</font></p>
            <p style="margin:0pt; text-indent:18pt; text-align:justify"><font style="font-family:'Times New Roman'; font-size:12pt">We believe this letter fully responds to the Staff&#8217;s inquiries. We are available at your convenience to discuss this further should you have any questions. </font><font style="font-family:'Times New Roman'; font-size:12pt">In such event, p</font><font style="font-family:'Times New Roman'; font-size:12pt">lease call me at (602)-263-6804.</font></p>
            <p style="margin:0pt 0pt 0pt 36pt; text-align:justify"><font style="font-family:'Times New Roman'; font-size:12pt">&#xa0;</font></p>
            <p style="margin:0pt; text-align:justify"><font style="font-family:'Times New Roman'; font-size:12pt">AMERCO</font></p>
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            <p style="margin:0pt; text-align:justify"><font style="font-family:'Times New Roman'; font-size:12pt; text-decoration:underline">/s/ Jason A. Ber</font><font style="font-family:'Times New Roman'; font-size:12pt; text-decoration:underline">g</font><font style="font-family:'Times New Roman'; font-size:12pt">_</font><font style="font-family:'Times New Roman'; font-size:12pt">______</font></p>
            <p style="margin:0pt; text-align:justify"><font style="font-family:'Times New Roman'; font-size:12pt">Jason</font><font style="font-family:'Times New Roman'; font-size:12pt"> A. </font><font style="font-family:'Times New Roman'; font-size:12pt">Berg</font></p>
            <p style="margin:0pt; text-align:justify"><font style="font-family:'Times New Roman'; font-size:12pt">Ch</font><font style="font-family:'Times New Roman'; font-size:12pt">ief Accounting Officer</font></p>
            <p style="margin:0pt; text-align:justify"><font style="font-family:'Times New Roman'; font-size:12pt">(</font><font style="font-family:'Times New Roman'; font-size:12pt">Principal Financial Officer</font><font style="font-family:'Times New Roman'; font-size:12pt">)</font></p>
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                        <p style="margin:0pt; text-align:justify"><font style="font-family:'Times New Roman'; font-size:12pt">Edward J. Shoen</font></p>
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