-----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, KtFd9EMcqm5IzIAazSLtMJ/g/DvSOweRKsKvSF2HPe4w/4XFJgaNvxghruf6XUTD Ruk3qPbymr7ixQRJokQeYg== 0001193125-08-211118.txt : 20100406 0001193125-08-211118.hdr.sgml : 20100406 20081015181820 ACCESSION NUMBER: 0001193125-08-211118 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20081015 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GEHL CO CENTRAL INDEX KEY: 0000856386 STANDARD INDUSTRIAL CLASSIFICATION: FARM MACHINERY & EQUIPMENT [3523] IRS NUMBER: 390300430 STATE OF INCORPORATION: WI FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 143 WATER STREET CITY: WEST BEND STATE: WI ZIP: 53095 BUSINESS PHONE: 2623349461 MAIL ADDRESS: STREET 1: 143 WATER STREET CITY: WEST BEND STATE: WI ZIP: 53095 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Manitou BF S.A. CENTRAL INDEX KEY: 0001298110 IRS NUMBER: 000000000 STATE OF INCORPORATION: I0 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ZI 430 ROUTE DE L'AUBINIERE, BP 249 CITY: ANCENIS CEDEX STATE: I0 ZIP: F-44158 BUSINESS PHONE: 254 722 8098 MAIL ADDRESS: STREET 1: ZI 430 ROUTE DE L'AUBINIERE, BP 249 CITY: ANCENIS CEDEX STATE: I0 ZIP: F-44158 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Tenedor CORP CENTRAL INDEX KEY: 0001444602 IRS NUMBER: 000000000 STATE OF INCORPORATION: WI FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: Z1 430 ROUTE DE L'AUBINIERE STREET 2: BP 249 CITY: ANCENIS CEDEX STATE: I0 ZIP: 44158 BUSINESS PHONE: 33 (2) 40-09-10-11 MAIL ADDRESS: STREET 1: Z1 430 ROUTE DE L'AUBINIERE STREET 2: BP 249 CITY: ANCENIS CEDEX STATE: I0 ZIP: 44158 CORRESP 1 filename1.htm Correspondence Letter
Cleary Gottlieb Steen & Hamilton LLP   Foley & Lardner LLP
One Liberty Plaza   777 East Wisconsin Avenue
New York, NY 10006   Milwaukee, WI 53202

VIA EDGAR

October 15, 2008

Nicholas P. Panos, Esq.

Special Counsel

Securities and Exchange Commission

Office of Mergers and Acquisitions

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

 

   Re:  

Gehl Company

Tender Offer Statement, Rule 13e-3 Transaction Statement and amended Schedule 13D Beneficial Ownership Statement filed with the Securities and Exchange Commission on Schedule TO by Manitou BF S.A. and Tenedor Corporation and Rule 13e-3 Transaction Statement filed with the Securities and Exchange Commission on Schedule 13E-3 by Gehl Company

 

Dear Mr. Panos:

On behalf of our respective clients, Gehl Company (the “Company”) and Manitou BF S.A. and Tenedor Corporation (the “Bidders”), we are submitting this letter in response to the oral comments you provided on October 14, 2008 with respect to the above-referenced Tender Offer Statement, Rule 13e-3 Transaction Statement and amended Schedule 13D Beneficial Ownership Statement on Schedule TO (the “Schedule TO”) and the above-referenced Rule 13e-3 Transaction Statement on Schedule 13E-3 (the “Schedule 13E-3” and, together with the Schedule TO, the “Filed Schedules”).

In response to your comments on the Filed Schedules, the Bidders have filed Amendment No. 10 to Schedule TO and the Company has filed Amendment No. 6 to Schedule 13E-3 with the Securities and Exchange Commission today (together, the “Amendments”). We believe we have addressed each of your comments in the Amendments. In order to ease your review, we have ordered the Amendments such that each of your comments is addressed in the order that you provided them to us.

If you have any questions regarding this letter or the Amendments, please contact Mark T. Plichta or Jason M. Hille at Foley & Lardner LLP at (414) 271-2400 or Neil R. Markel, Paul M. Tiger or Ethan A. Klingsberg at Cleary Gottlieb Steen & Hamilton LLP at (212) 225-2000.

Nicholas P. Panos, Esq., p. 2

 

Very truly yours,

/s/    Mark T. Plichta

Mark T. Plichta

/s/    Neil R. Markel

Neil R. Markel

 

  cc: William D. Gehl

    Gehl Company

Bruno Fille

    Manitou BF S.A.

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