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 4^th 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