SEC Comment Letter for CATERPILLAR INC (CAT) (CIK 0000018230) (CAT) — Apr 1, 2024
CATERPILLAR INC (CAT) (CIK 0000018230)
Date: April 1, 2024 · CIK: 0000018230 · Accession: 0000000000-24-003484
AI Filing Summary & Sentiment
File numbers found in text: 001-00768
Letter
United States securities and exchange commission logo April 1, 2024 Andrew Bonfield Chief Financial Officer Caterpillar Inc. 5205 N. O'Connor Blvd. Suite 100 Irving, TX 75039 Re:Caterpillar Inc. Form 10-K for the fiscal year ended December 31, 2023 File No. 001-00768 Dear Andrew Bonfield: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Technology cc: Nikki Puza
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United States securities and exchange commission logo
April 1, 2024
Andrew Bonfield
Chief Financial Officer
Caterpillar Inc.
5205 N. O'Connor Blvd.
Suite 100
Irving, TX 75039
Re:Caterpillar Inc.
Form 10-K for the fiscal year ended December 31, 2023
File No. 001-00768
Dear Andrew Bonfield:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Nikki Puza