SEC Comment Letter for TEREX CORP (TEX) (CIK 0000097216) (TEX) — May 10, 2011
TEREX CORP (TEX) (CIK 0000097216)
Date: May 10, 2011 · CIK: 0000097216 · Accession: 0000000000-11-028965
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-10702
Referenced dates: April 27, 2011
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE May 10, 2011 Via Facsimile and U.S. Mail Mr. Phillip C. Widman Chief Financial Officer Terex Corporation 200 Nyala Farm Road Westport, Connecticut 06880 Re: Terex Corporation Form 10-K for the Year Ended December 31, 2010 Filed February 18, 2011 File No. 001-10702
Dear Mr. Widman: We have reviewed your response letter dated April 27, 2011 and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter within te n business days by providing the requested information or by advising us when you will provide the requested response. If you do not believe our comment applies to your facts a nd circumstances, please tell us why in your response. After reviewing the information you provide in response to this comment, we may have additional comments.
Mr. Phillip C. Widman Terex Corporation May 10, 2011 Page 2 Form 10-K for the Year Ended December 31, 2010
Index to Consolidated Financial Statements and Financial Statement Schedule, page F-1
Notes to Consolidated Financial Statements, page F-7
General
1. We note your response to prior comment 4. Plea se revise your future filings to include a disclosure similar to the one provided in your response.
You may contact Tara Harkins, Staff Accountant, at (202) 551-3639 or me at (202) 551- 3643 if you have questions regarding these comments. In this regard, do no t hesitate to contact Martin James, Senior Assistant Chief Accountant, at (202) 551-3671.
S i n c e r e l y , Kevin L. Vaughn A c c o u n t i n g B r a n c h C h i e f
Show Raw Text
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
May 10, 2011
Via Facsimile and U.S. Mail
Mr. Phillip C. Widman Chief Financial Officer Terex Corporation 200 Nyala Farm Road Westport, Connecticut 06880
Re: Terex Corporation
Form 10-K for the Year Ended December 31, 2010 Filed February 18, 2011 File No. 001-10702
Dear Mr. Widman:
We have reviewed your response letter dated April 27, 2011 and have the following
comment. In our comment, we may ask you to provide us with information so we may better
understand your disclosure.
Please respond to this letter within te n business days by providing the requested
information or by advising us when you will provide the requested response. If you do not believe our comment applies to your facts a nd circumstances, please tell us why in your
response.
After reviewing the information you provide in response to this comment, we may have
additional comments.
Mr. Phillip C. Widman
Terex Corporation May 10, 2011 Page 2
Form 10-K for the Year Ended December 31, 2010
Index to Consolidated Financial Statements and Financial Statement Schedule, page F-1
Notes to Consolidated Financial Statements, page F-7
General
1. We note your response to prior comment 4. Plea se revise your future filings to include a
disclosure similar to the one provided in your response.
You may contact Tara Harkins, Staff Accountant, at (202) 551-3639 or me at (202) 551-
3643 if you have questions regarding these comments. In this regard, do no t hesitate to contact
Martin James, Senior Assistant Chief Accountant, at (202) 551-3671.
S i n c e r e l y ,
Kevin L. Vaughn A c c o u n t i n g B r a n c h C h i e f