-----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, AEkz/pKDZ4pq7nNg4NQGkfEFBTZj1OA2/Ks/zXomTJXIC+6o9/CYS0cHBNo561Jt X+iEPdRSK5Bf2gndFolqIg== 0000950123-10-065252.txt : 20100927 0000950123-10-065252.hdr.sgml : 20100927 20100713164720 ACCESSION NUMBER: 0000950123-10-065252 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100713 FILER: 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: CORRESP BUSINESS ADDRESS: STREET 1: 5875 LANDERBROOK DR CITY: CLEVELAND STATE: OH ZIP: 44124-4069 BUSINESS PHONE: 4404499600 MAIL ADDRESS: STREET 1: 5875 LANDERBROOK DR CITY: CLEVELAND STATE: OH ZIP: 44124 CORRESP 1 filename1.htm corresp
Suzanne S. Taylor
Associate General Counsel and
Associate Secretary
July 1, 2010
Division of Corporate Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Attention: Ms. Allicia Lam
Re:    NACCO Industries, Inc.
Form10-K for the Fiscal Year Ended December 31, 2009
Filed March 2, 2010
File No. 001-09172
Dear Ms. Lam:
This letter is in response to the comment letter by the staff (the “Staff”) of the Securities and Exchange Commission (the “SEC”) dated June 30, 2010 (the “Comment Letter”) to NACCO Industries, Inc. (“NACCO”) with respect to the Form 10-K for the Fiscal Year Ended December 31, 2009 that was filed on March 2, 2010 (the “Form 10-K) and the proxy statement that was filed on March 26, 2010 (the “Proxy”) and is incorporated by reference in the Form 10-k.
You had initially requested a response within 10 business days. Due to the July 4th holiday and various vacation schedules, we are respectfully requesting an extension of the response deadline to July 30, 2010.
Please fax your confirmation to my attention at (440) 449-9561 or contact me at (440) 449-9692 if you have any questions.
Thank you for your attention to this matter.
         
Sincerely,
 		    
/s/ Suzanne S. Taylor      
Suzanne S. Taylor, Esq.     
Associate General Counsel and Associate Secretary     

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