-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 L+ZMMQYJ2jdJnbX7VSPZJ2x2/5hK2hoP/QfSvMUTg/QY/NlA7LiZkBiKCP9hWgYM
 udrvSjpUwrFBEEVHqjXMfQ==

<SEC-DOCUMENT>0000000000-07-035836.txt : 20070907
<SEC-HEADER>0000000000-07-035836.hdr.sgml : 20070907
<ACCEPTANCE-DATETIME>20070724120224
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-07-035836
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070724

FILED FOR:		

	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:		UPLOAD

	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
PUBLIC REFERENCE ACCESSION NUMBER:		0000950144-07-001706
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>ffrevltrlandstarnfc.pdf
<DESCRIPTION>12/30/06 10-K FULL FINANCIAL REVIEW NO FURTHER COMMENTS LETTER REVISED
<TEXT>
<PDF>
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</SEC-DOCUMENT>
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