-----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,
 TD1FRlU09PHaXoUkKpNIrYXwdsu033JPaJL1vReXeiNEhkUnxs7mCsmlBMZWYBM6
 4aU6AbeFSRrcNfofdon25Q==

<SEC-DOCUMENT>0000000000-07-028012.txt : 20070823
<SEC-HEADER>0000000000-07-028012.hdr.sgml : 20070823
<ACCEPTANCE-DATETIME>20070606165837
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-07-028012
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070606

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NEENAH FOUNDRY CO
		CENTRAL INDEX KEY:			0001040599
		STANDARD INDUSTRIAL CLASSIFICATION:	IRON & STEEL FOUNDRIES [3320]
		IRS NUMBER:				391580331
		STATE OF INCORPORATION:			WI
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		2121 BROOKS AVE
		STREET 2:		PO BOX 729
		CITY:			NEENAH
		STATE:			WI
		ZIP:			54927
		BUSINESS PHONE:		9207257000

	MAIL ADDRESS:	
		STREET 1:		2121 BROOKS AVE
		STREET 2:		PO BOX 729
		CITY:			NEENAH
		STATE:			WI
		ZIP:			54927
PUBLIC REFERENCE ACCESSION NUMBER:		0000950124-06-007580
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>neehafounlttr2.pdf
<DESCRIPTION>LETTER 2; 2006 FORM 10-K; MCKOY / O'BRIEN
<TEXT>
<PDF>
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