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SEC Comment Letter for TEREX CORP (TEX) (CIK 0000097216) (TEX) — Jul 24, 2015

TEREX CORP (TEX) (CIK 0000097216)
Date: July 24, 2015 · CIK: 0000097216 · Accession: 0000000000-15-038432

Regulatory Compliance Financial Reporting Risk Disclosure

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Referenced dates: June 29, 2015

Date
December 31, 2014
Author
/s/ Cecilia Blye
Form
UPLOAD
Company
TEREX CORP (TEX) (CIK 0000097216)

Letter

July 2 4, 2015 Via E -mail Ronald M. DeFeo Chairman and Chief Executive Officer Terex Corporation 200 Nyala Farm Road Westport, CT 06880

Re: Terex Corporation Form 10 -K for Fiscal Year Ended December 31, 2014 Filed February 23, 2015 File No. 1 -10702

Dear Mr. DeFeo :

We refer you to our comment letter dated June 29, 2015, regarding business contacts with Sudan and Syria. We have completed our review of this subject matter. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Cecilia Blye

Show Raw Text
July 2 4, 2015

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

Re: Terex  Corporation
 Form 10 -K for Fiscal Year Ended December 31, 2014
 Filed February 23, 2015
 File No. 1 -10702

Dear Mr. DeFeo :

We refer you to our comment letter dated June 29, 2015, regarding business contacts with
Sudan and Syria.  We have completed our review of this subject matter.  We remind you that our
comments or changes to disclosure in response to our comments do not foreclose the Commission
from taking any action with respect to the company or the filing and the company may not assert
staff comments as a defense in any proceeding initiated by the Commission or any person under
the federal securities laws of the United States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

 /s/ Cecilia Blye

Cecilia Blye, Chief
Office of Global Security Risk

cc:  Amanda Ravitz
  Assistant Director
 Division of Corporation Finance

  Eric Cohen
 Senior Vice President, Secret ary and General Counsel
 Terex Corporation

Scott Posner
 Deputy General Counsel
 Terex Corporation