SEC Company Response from NACCO INDUSTRIES INC (NC) (CIK 0000789933) (NC) — Mar 4, 2020
NACCO INDUSTRIES INC (NC) (CIK 0000789933)
Date: March 4, 2020 · CIK: 0000789933 · Accession: 0000789933-20-000021
AI Filing Summary & Sentiment
File numbers found in text: 333-223504
Letter
Document
JONES DAY
NORTH POINT · 901 LAKESIDE AVENUE · CLEVELAND, OHIO 44114.1190
TELEPHONE: +1.216.586.3939 · FACSIMILE: +1.216.579.0212
March 4, 2020
VIA EDGAR Correspondence
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Division of Corporation Finance
Re: NACCO Industries, Inc.
Post-Effective Amendment No. 2 to Registration Statement on Form S-4 (Registration No. 333-223504)
Ladies and Gentlemen:
On behalf of NACCO Industries, Inc. (the “Company”), we are transmitting for filing Post-Effective Amendment No. 2 to the Registration Statement on Form S-4 (Registration No. 333-223504) (the “Registration Statement”) filed by the Company in connection with the offer by a selling stockholder to exchange up to 100,000 shares of Class A Common Stock, par value $1.00 per share, of the Company for up to 100,000 shares of Class B Common Stock, par value $1.00 per share, of the Company.
Please note that the Company intends to file its definitive proxy materials on or before March 23, 2020. After the Company has filed its definitive proxy materials, it will submit a request to the Commission for its Post-Effective Amendment No. 2 to the Registration Statement to be declared effective.
Please contact the undersigned at (216) 586-1041 if you have any questions concerning this filing. Thank you for your attention to this matter.
Very truly yours,
/s/ Andrew C. Thomas
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CORRESP 1 filename1.htm Document JONES DAY NORTH POINT · 901 LAKESIDE AVENUE · CLEVELAND, OHIO 44114.1190 TELEPHONE: +1.216.586.3939 · FACSIMILE: +1.216.579.0212 March 4, 2020 VIA EDGAR Correspondence Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attention: Division of Corporation Finance Re: NACCO Industries, Inc. Post-Effective Amendment No. 2 to Registration Statement on Form S-4 (Registration No. 333-223504) Ladies and Gentlemen: On behalf of NACCO Industries, Inc. (the “Company”), we are transmitting for filing Post-Effective Amendment No. 2 to the Registration Statement on Form S-4 (Registration No. 333-223504) (the “Registration Statement”) filed by the Company in connection with the offer by a selling stockholder to exchange up to 100,000 shares of Class A Common Stock, par value $1.00 per share, of the Company for up to 100,000 shares of Class B Common Stock, par value $1.00 per share, of the Company. Please note that the Company intends to file its definitive proxy materials on or before March 23, 2020. After the Company has filed its definitive proxy materials, it will submit a request to the Commission for its Post-Effective Amendment No. 2 to the Registration Statement to be declared effective. Please contact the undersigned at (216) 586-1041 if you have any questions concerning this filing. Thank you for your attention to this matter. Very truly yours, /s/ Andrew C. Thomas Andrew C. Thomas cc: John Neumann, Esq. Elizabeth Loveman ALKHOBAR · AMSTERDAM · ATL ANTA · BEIJING · BOSTON · BRUSSELS · CHICAGO · CLEVEL AND · COLUMBUS · DALLAS DETROIT · DUBAI · DÜSSELDORF · FRANKFURT · HONG KONG · HOUSTON · IRVINE · JEDDAH · LONDON · LOS ANGELES MADRID · MEXICO CITY · MIAMI · MIL AN · MOSCOW · MUNICH · NEW YORK · PARIS · PERTH · PITTSBURGH · RIYADH SAN DIEGO · SAN FRANCISCO · SÃO PAULO · SHANGHAI · SILICON VALLEY · SINGAPORE · SYDNEY · TAIPEI · TOKYO · WASHINGTON