-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000950123-09-036479.txt : 20090928
<SEC-HEADER>0000950123-09-036479.hdr.sgml : 20090928
<ACCEPTANCE-DATETIME>20090819140617
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950123-09-036479
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20090819

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LANDSTAR SYSTEM INC
		CENTRAL INDEX KEY:			0000853816
		STANDARD INDUSTRIAL CLASSIFICATION:	TRUCKING (NO LOCAL) [4213]
		IRS NUMBER:				061313069
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1226

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		13410 SUTTON PARK DRIVE SOUTH
		CITY:			JACKSONVILLE
		STATE:			FL
		ZIP:			32224
		BUSINESS PHONE:		9043901234

	MAIL ADDRESS:	
		STREET 1:		LANDSTAR SYSTEM INC
		STREET 2:		13410 SUTTON PARK DRIVE SOUTH
		CITY:			JACKSONVILLE
		STATE:			FL
		ZIP:			32224
</SEC-HEADER>
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<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
<TITLE>corresp</TITLE>
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<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="right" style="font-size: 10pt; margin-top: 12pt"><IMG src="y78928y7892800.gif" alt="(LANDSTAR LOGO)">
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="20%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="79%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="right" valign="top"><DIV style="margin-left:0px; text-indent:-0px"><i><B>Landstar System, Inc.</b></i>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="right" valign="top" nowrap><DIV style="margin-left:0px; text-indent:-0px"><i><B>13410 Sutton Park Drive, South</b></i></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="right" valign="top"><DIV style="margin-left:0px; text-indent:-0px"><i><B>Jacksonville, FL 32224</b></i></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="right" valign="top"><DIV style="margin-left:0px; text-indent:-0px"><i><B>904 398 9400</b></i></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="right" style="font-size: 10pt; margin-top: 12pt">June&nbsp;29, 2009
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><u>Via Facsimile and U.S. Mail</u>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">United States Securities and Exchange Commission<BR>
Division of Corporate Finance<BR>
Washington, DC 20549<BR>
Attn: Amanda Ravitz, Branch Chief &#150; Legal

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Re: Landstar System, Inc.</B>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-left: 9%; margin-top: 0pt"><B>Form&nbsp;10-K<BR>
Filed: February&nbsp;25, 2008<BR>
File No.&nbsp;000-21238</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Dear Ms.&nbsp;Ravitz:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Thank you for your letter dated June&nbsp;16, 2009. Landstar System, Inc. (&#147;Landstar&#148;) appreciates
your assistance in complying with the applicable disclosure requirements and enhancing the overall
disclosure in its filings. I am writing to confirm that in future filings Landstar will provide
the specific performance and other targets, if any, that are used to determine compensation awards
for named executive officers. Landstar will also provide the individual Incentive Compensation
Plan percentage factor, if any, for each named executive officer.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Landstar acknowledges that the company is responsible for the adequacy and accuracy of the
disclosure in its filings; Securities and Exchange Commission staff comments or changes to
disclosure in response to staff comments do not foreclose the Securities and Exchange Commission
from taking any action with respect to the filing; and the company may not assert staff comments as
a defense in any proceeding initiated by the Securities and Exchange Commission or any person under
the federal securities laws in the United States.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 50%">Sincerely,

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 50%">/s/&nbsp;James B. Gattoni<BR>&nbsp;<BR>James B. Gattoni<BR>
Vice President and Chief Financial Officer

</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio --><!-- /Folio -->
</DIV>



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