SEC Comment Letter for HARLEY-DAVIDSON, INC. (HOG) (CIK 0000793952) (HOG) — Mar 7, 2008
HARLEY-DAVIDSON, INC. (HOG) (CIK 0000793952)
Date: March 7, 2008 · CIK: 0000793952 · Accession: 0000000000-08-012242
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File numbers found in text: 001-09183
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January 28, 2008 Mail Stop 3561 By U.S. Mail and facsimile Mr. James L. Ziemer Chief Executive Officer Harley-Davidson, Inc. 3700 West Juneau Avenue Milwaukee, WI 53208 Re: Harley-Davidson, Inc. Definitive 14A Filed March 28, 2007 File No. 001-09183 Dear Mr. Ziemer: We have completed our review of your executive compensation and related disclosure, and we have no further comments at this time. Please note that the company is responsib le for the adequacy and accuracy of the disclosure in its filing. We are not approving any proposed disclosure you may have included in your response lette r or any disclosure you include in your future filings in response to our comments. If you have any further questions regardi ng our review of your filing, please call me at (202) 551-3314. S i n c e r e l y , D a n i e l M o r r i s Attorney-Advisor