<SEC-DOCUMENT>0000789933-22-000071-index.html : 20230308
<SEC-HEADER>0000789933-22-000071.hdr.sgml : 20230308
<ACCEPTANCE-DATETIME>20221220111600
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000789933-22-000071
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		13
FILED AS OF DATE:		20221220

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NACCO INDUSTRIES INC
		CENTRAL INDEX KEY:			0000789933
		STANDARD INDUSTRIAL CLASSIFICATION:	BITUMINOUS COAL & LIGNITE SURFACE MINING [1221]
		IRS NUMBER:				341505819
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		5875 LANDERBROOK DR
		STREET 2:		SUITE 220
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44124-4069
		BUSINESS PHONE:		4402295123

	MAIL ADDRESS:	
		STREET 1:		5875 LANDERBROOK DR
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44124
</SEC-HEADER>
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<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

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<SEQUENCE>2
<FILENAME>image_0.jpg
<TEXT>
Document 2 - file: image_0.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>image_12.jpg
<TEXT>
Document 3 - file: image_12.jpg

</DOCUMENT>
<DOCUMENT>
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<SEQUENCE>4
<FILENAME>image_13.jpg
<TEXT>
Document 4 - file: image_13.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>5
<FILENAME>image_14.jpg
<TEXT>
Document 5 - file: image_14.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>6
<FILENAME>image_15.jpg
<TEXT>
Document 6 - file: image_15.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>7
<FILENAME>image_16.jpg
<TEXT>
Document 7 - file: image_16.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>8
<FILENAME>image_17.jpg
<TEXT>
Document 8 - file: image_17.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>9
<FILENAME>image_18.jpg
<TEXT>
Document 9 - file: image_18.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>10
<FILENAME>image_19.jpg
<TEXT>
Document 10 - file: image_19.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>11
<FILENAME>image_20.jpg
<TEXT>
Document 11 - file: image_20.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>12
<FILENAME>image_21.jpg
<TEXT>
Document 12 - file: image_21.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>13
<FILENAME>image_22.jpg
<TEXT>
Document 13 - file: image_22.jpg

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