EXHIBIT 99.2



            STATEMENT UNDER OATH OF PRINCIPAL FINANCIAL OFFICER
      REGARDING FACTS AND CIRCUMSTANCES RELATING TO EXCHANGE ACT FILINGS



I, Robert C. LaRose, state and attest that:

(1)  To the best of my knowledge, based upon a review of the covered reports of
     Landstar System, Inc., and, except as corrected or supplemented in a
     subsequent covered report:

      - no covered report contained an untrue statement of a material fact as
        of the end of the period covered by such report (or in the case of a
        report on Form 8-K or definitive proxy materials, as of the date on
        which it was filed); and

      - no covered report omitted to state a material fact necessary to make
        the statements in the covered report, in light of the circumstances
        under which they were made, not misleading as of the end of the period
        covered by such report (or in the case of a report on Form 8-K or
        definitive proxy materials, as of the date on which it was filed).

(2)  I have reviewed the contents of this statement with the Company's audit
     committee.

(3)  In this statement under oath, each of the following, if filed on or before
     the date of this statement, is a "covered report":

      - Annual Report on Form 10-K filed with the Commission for the fiscal
        year ended December 29, 2001 of Landstar System, Inc.;

      - All reports on Form 10-Q, all reports on Form 8-K and all definitive
        proxy materials of Landstar System, Inc. filed with the Commission
        subsequent to the filing of the Form 10-K identified above; and

      - Any amendments to any of the foregoing.



Signature: /s/ Robert C. LaRose             Subscribed and sworn to
               ----------------             before me this 8th day of
               Robert C. LaRose             August, 2002.

Date:          August 8, 2002
                                            /s/Roberta S. Lee
                                               Notary Public, State of Florida
                                               County of Duval

                                               My Commission Expires:
                                               December 16, 2005