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SEC Comment Letter for TEREX CORP (TEX) (CIK 0000097216) (TEX) — Dec 7, 2012

TEREX CORP (TEX) (CIK 0000097216)
Date: Dec. 7, 2012 · CIK: 0000097216 · Accession: 0000000000-12-065987

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Referenced dates: December 5, 2012, November 20, 2012

Date
December 6, 2012
Author
/s/ Cecilia Blye
Form
UPLOAD
Company
TEREX CORP (TEX) (CIK 0000097216)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE December 6, 2012 Via E -mail Ronald M. DeFeo Chairman and Chief Executive Officer Terex Corporation 200 Nyala Farm Road Westport, Connecticut 06880

Re: Terex Corporation Form 10 -K for the Fiscal Year Ended December 31, 2011 Filed February 29, 2012 File No. 1 -10702 Response Letter Dated December 5, 2012

Dear Mr. DeFeo:

We have reviewed your response letter and have the following comment.

Please respond to this letter within ten 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 and circumstances, please tell us why in your response.

After reviewing the information you provide in response to this comment, we may have additional comments.

General

1. You state in response to comment 1 in our letter dated November 20, 2012 that certain of your foreign subsidiaries have s old foreign -manufactured equipment containing less than 10% U.S. content into Iran, Sudan, and Syria. Please describe to us the types of equipment sold into those countries.

Please contact Pradip Bhaumik, Special Counsel, at (202) 551 -3333 or me at (202 ) 551 -3470 if you have any questions about the comment or our review.

Sincerely,
/s/ Cecilia Blye

Show Raw Text
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
       DIVISION OF
CORPORATION FINANCE
 December 6, 2012

Via E -mail
Ronald M. DeFeo
Chairman and Chief Executive Officer
Terex Corporation
200 Nyala Farm Road
Westport, Connecticut 06880

 Re: Terex Corporation
  Form 10 -K for the Fiscal Year Ended December 31, 2011
  Filed February 29, 2012
  File No. 1 -10702
  Response Letter Dated December 5, 2012

Dear Mr. DeFeo:

We have reviewed your response letter and have the following comment.

Please respond to this letter within ten 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 and circumstances, please tell us why in  your
response.

After reviewing the information you provide in response to this comment, we may have
additional comments.

General

1. You state in response to comment 1 in our letter dated November 20, 2012 that certain of
your foreign subsidiaries have s old foreign -manufactured equipment containing less than
10% U.S. content into Iran, Sudan, and Syria.  Please describe to us the types of
equipment sold into those countries.

Please contact Pradip Bhaumik, Special Counsel, at (202) 551 -3333 or me at (202 ) 551 -3470 if
you have any questions about the comment or our review.

         Sincerely,

         /s/ Cecilia Blye

         Cecilia Blye, Chief
         Office of Global Security Risk

Ronald M. DeFeo
Terex Corporation
December 6, 2012
Page 2

 cc:  Amanda Ravitz
  Assistant Director
 Division of Corporation Finance