-----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,
 NkV1CJNE1TqeuD9JamJFwrp8V3X/YS+HxxFuqx7lxoxEfRAQLQ2iGqW4bcbyimSv
 KWW90qU0Ysa4TOJbUXysXA==

<SEC-DOCUMENT>0000000000-08-004423.txt : 20080310
<SEC-HEADER>0000000000-08-004423.hdr.sgml : 20080310
<ACCEPTANCE-DATETIME>20080125140646
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-08-004423
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20080125

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NACCO INDUSTRIES INC
		CENTRAL INDEX KEY:			0000789933
		STANDARD INDUSTRIAL CLASSIFICATION:	INDUSTRIAL TRUCKS TRACTORS TRAILERS & STACKERS [3537]
		IRS NUMBER:				341505819
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		5875 LANDERBROOK DR
		CITY:			MAYFIELD HEIGHTS
		STATE:			OH
		ZIP:			44124-4017
		BUSINESS PHONE:		4404499668

	MAIL ADDRESS:	
		STREET 1:		5875 LANDERBROOK DR
		CITY:			MAYFIELD HEIGHTS
		STATE:			OH
		ZIP:			44124
PUBLIC REFERENCE ACCESSION NUMBER:		0000950152-07-001632
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
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