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A sled adapted to couple to a tow hitch on an off-road vehicle comprising a storage compartment and a lighting system. The lighting system is operated by an incorporated electrical system. A rack assembly is secured to the body of the sled. A ski frame with two (2) ski assemblies are secured to the

A sled adapted to couple to a tow hitch on an off-road vehicle comprising a storage compartment and a lighting system. The lighting system is operated by an incorporated electrical system. A rack assembly is secured to the body of the sled. A ski frame with two (2) ski assemblies are secured to the underside of the sled frame. The sled body comprises a planar bottom with side walls and stiffening ribs located along the inner portion of the side walls.

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1. A sled, comprising: a frame;a body mounted on said frame;a rack assembly mounted to a portion of said body; and,a pair of ski assemblies each attached to a bottom of said frame, each comprising: a ski frame, comprising an elongated body with an upturned first distal end;a pair of posts upstanding

1. A sled, comprising: a frame;a body mounted on said frame;a rack assembly mounted to a portion of said body; and,a pair of ski assemblies each attached to a bottom of said frame, each comprising: a ski frame, comprising an elongated body with an upturned first distal end;a pair of posts upstanding from said ski frame, each slidably affixed and able to be secured into bottom ends of one of a pair of legs extending downward from said sled frame;a plurality of cross-members spaced equidistantly along said ski frame and oriented perpendicularly therefrom; and,a runner longitudinally attached to and coextensive with said ski frame and said plurality of cross-members;wherein said frame is configured to be towed by a vehicle; and,wherein said rack assembly is adapted to securably retain items therein. 2. The sled of claim 1, wherein said body has a planar bottom and encircling sidewalls with a peripheral lip; and, wherein said rack assembly is mounted to said lip. 3. The sled of claim 1, wherein each rack assembly comprises: a first beam;a second beam; and,at least a pair of posts;wherein each beam is in the shape of a square tube and each post is in the shape of a cylindrical bar;wherein each post is secured near a midpoint of one of said beams at a distance from any other post on a respective one of said beams equidistant from the midpoint of said beam;wherein each post is oriented parallel to the longitudinal axis of said beam in a vertical plane; wherein disposed at both ends of said first beam and said second beam is an aperture; and,wherein said first beam and said second beam are secured to “C” shaped rack mount brackets by means of rack mount bracket pivot pins. 4. The sled of claim 1, wherein each runner further comprises a plurality of longitudinal ridges molded into a bottom face thereof; wherein said ridges are sized so as to enable a ski insert to be inserted on said runner between adjacent ridges. 5. A sled, comprising: a frame;a body mounted on said frame;a rack assembly mounted to a portion of said body;a pair of ski assemblies each attached to a bottom of said frame, each comprising: a ski frame, comprising an elongated body with an upturned first distal end;a pair of posts upstanding from said ski frame, each slidably affixed and able to be secured into bottom ends of one of a pair of legs extending downward from said sled frame;a plurality of cross-members spaced equidistantly along said ski frame and oriented perpendicularly therefrom; and,a runner longitudinally attached to and coextensive with said ski frame and said plurality of cross-members; and,a cover removably placed over said body;wherein said sled frame is configured to be towed by a towing vehicle; and,wherein said rack assembly is adapted to securably retain items therein. 6. The sled of claim 5, wherein said body has a planar bottom, encircling sidewalls with a peripheral lip; wherein said rack assembly is mounted to said lip. 7. The sled of claim 5, wherein each rack assembly comprises: a first beam;a second beam; and,at least a pair of posts;wherein each beam is in the shape of a square tube and each post is in the shape of a cylindrical bar;wherein each post is secured near a midpoint of one of said beams at a distance from any other post on a respective one of said beams equidistant from the midpoint of the beam;wherein each post is oriented parallel to the longitudinal axis of said beam in a vertical plane; wherein disposed at both ends of said first beam and said second beam is an aperture; and,wherein said first beam and said second beam are secured to “C” shaped rack mount brackets by means of rack mount bracket pivot pins. 8. The sled of claim 5, wherein each runner further comprises a plurality of longitudinal ridges molded into a bottom face thereof; wherein said ridges are sized so as to enable a ski insert to be inserted on said runner between adjacent ridges. 9. A sled, comprising: a frame;a body mounted on said frame;a rack assembly mounted to a portion of said body;a pair of ski assemblies each attached to a bottom of said frame, each comprising: a ski frame, comprising an elongated body with an upturned first distal end;a pair of posts upstanding from said ski frame, each slidably affixed and able to be secured into bottom ends of one of a pair of legs extending downward from said sled frame;a plurality of cross-members spaced equidistantly along said ski frame and oriented perpendicularly therefrom; and,a runner longitudinally attached to and coextensive with said ski frame and said plurality of cross-members; and,a cover removably placed over said body;wherein said frame is configured to be towed by a towing vehicle; and,wherein said body further comprises an illumination means in electrical communication with a power source for providing illumination in a vicinity of said sled; and,wherein said rack assembly is adapted to securably retain items therein. 10. The sled of claim 9, wherein said body has a planar bottom, encircling sidewalls with a peripheral lip; wherein said rack assembly is mounted to said lip. 11. The sled of claim 9, wherein each rack assembly comprises: a first beam;a second beam; and,at least a pair of posts;wherein each beam is in the shape of a square tube and each post is in the shape of a cylindrical bar;wherein each post is secured near a midpoint of one of said beams at a distance from any other post on a respective one of said beams equidistant from the midpoint of the beam;wherein each post is oriented parallel to the longitudinal axis of said beam in a vertical plane; wherein disposed at both ends of said first beam and said second beam is an aperture; and,wherein said first beam and said second beam are secured to “C” shaped rack mount brackets by means of rack mount bracket pivot pins. 12. The sled of claim 9, wherein each runner further comprises a plurality of longitudinal ridges molded into a bottom face thereof; wherein said ridges are sized so as to enable a ski insert to be inserted on said runner between adjacent ridges. 13. The sled of claim 10, wherein said illumination means further comprises at least one clearance light located on a rear portion of said body selectively controlled by a clearance light switch. 14. The sled of claim 10, wherein said illumination means further comprises at least one interior light located on an inner surface of one of said sidewalls selectively controlled by an interior light switch.