0001193125-11-017591.txt : 20110726 0001193125-11-017591.hdr.sgml : 20110726 20110128173244 ACCESSION NUMBER: 0001193125-11-017591 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110128 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PACCAR INC CENTRAL INDEX KEY: 0000075362 STANDARD INDUSTRIAL CLASSIFICATION: MOTOR VEHICLES & PASSENGER CAR BODIES [3711] IRS NUMBER: 910351110 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: PACCAR BUILDING STREET 2: 777 106TH AVENUE NE CITY: BELLEVUE STATE: WA ZIP: 98004 BUSINESS PHONE: 425 468 7383 MAIL ADDRESS: STREET 1: PACCAR BUILDING STREET 2: 777 106TH AVENUE NE CITY: BELLEVUE STATE: WA ZIP: 98004 FORMER COMPANY: FORMER CONFORMED NAME: PACIFIC CAR & FOUNDRY CO DATE OF NAME CHANGE: 19720707 CORRESP 1 filename1.htm Correspondence Letter

January 28, 2011

Mr. Lyn Shenk

Branch Chief

Division of Corporate Finance

Securities and Exchange Commission

100 F Street N.E.

Washington, D.C. 20549-3561

 

RE: PACCAR Inc
     Form 10-K for the Year Ended December 31, 2009
     Form 10-Q for the Quarterly Period Ended June 30, 2010
     File Number: 001-14817

Dear Mr. Shenk:

As requested by Doug Jones in our phone call on January 25, 2011 the following information is provided to supplement the Company’s response of December 17, 2010.

Response to Comment 23:

The following reconciles the total amounts shown in our table to information in the Company’s footnote D. Finance and Other Receivables.

***CONFIDENTIAL INFORMATION OMITTED AND PROVIDED SEPARATELY TO THE COMMISSION ***

Response to Comment 28:

***CONFIDENTIAL INFORMATION OMITTED AND PROVIDED SEPARATELY TO THE COMMISSION ***

The Company acknowledges that

 

  •  

the Company is responsible for the adequacy and accuracy of the disclosure in the filings;

 

  •  

staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking action with respect to the filings; and

 

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the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Sincerely,

 

/s/ Michael T. Barkley

Michael T. Barkley
Vice President and Controller
(Authorized Officer and Chief Accounting Officer)

 

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