SEC Comment Letter 0000000000-23-001258 to NACCO INDUSTRIES INC (NC) (CIK 0000789933) (NC)

NACCO INDUSTRIES INC (NC) (CIK 0000789933)
Date: Feb. 7, 2023 · CIK: 0000789933 · Accession: 0000000000-23-001258

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AI Filing Summary & Sentiment

File numbers found in text: 001-09172

Date

February 7, 2023

Author

Not clearly detected

Form

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Company

NACCO INDUSTRIES INC (NC) (CIK 0000789933)

Letter

United States securities and exchange commission logo February 7, 2023 J. C. Butler, Jr. Chief Executive Officer NACCO Industries, Inc. 5875 Landerbrook Drive Suite 220 Cleveland, OH 44124-4069 Re:NACCO Industries, Inc. Form 10-K for the Fiscal Year Ended December 31, 2021 Filed March 2, 2022 File No. 001-09172 Dear J. C. Butler, Jr.: 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 Energy & Transportation

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United States securities and exchange commission logo
February 7, 2023
J. C. Butler, Jr.
Chief Executive Officer
NACCO Industries, Inc.
5875 Landerbrook Drive
Suite 220
Cleveland, OH 44124-4069
Re:NACCO Industries, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2021
Filed March 2, 2022
File No. 001-09172
Dear J. C. Butler, Jr.:
            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 Energy & Transportation

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