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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 Vb8uCF/0/wDvNSmJJ7ahZdrBgTFYGdG/afLBP3SOhyBTpisQ5pV2OmJd2w7ATE/R
 L9kATUc1e4rUfPE4xAN+Xg==

<SEC-DOCUMENT>9999999997-08-015098.txt : 20080325
<SEC-HEADER>9999999997-08-015098.hdr.sgml : 20080325
<ACCEPTANCE-DATETIME>20080325160526
<PAPER>
ACCESSION NUMBER:		9999999997-08-015098
CONFORMED SUBMISSION TYPE:	ARS
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20071231
FILED AS OF DATE:		20080324
DATE AS OF CHANGE:		20080325
EFFECTIVENESS DATE:		20080324

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LINCOLN ELECTRIC HOLDINGS INC
		CENTRAL INDEX KEY:			0000059527
		STANDARD INDUSTRIAL CLASSIFICATION:	METALWORKING MACHINERY & EQUIPMENT [3540]
		IRS NUMBER:				340359955
		STATE OF INCORPORATION:			OH
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		ARS
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-01402
		FILM NUMBER:		08042958

	BUSINESS ADDRESS:	
		STREET 1:		22801 ST CLAIR AVE
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44117
		BUSINESS PHONE:		2164818100

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	LINCOLN ELECTRIC CO
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
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<TYPE>ARS
<SEQUENCE>1
<FILENAME>9999999997-08-015098.paper
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This document was generated as part of a paper submission.
Please reference the Document Control Number 08042958 for access to the original document.
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