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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

AI Filing Summary & Sentiment

File numbers found in text: 001-09183

Date
January 28, 2008
Author
Not clearly detected
Form
UPLOAD
Company
HARLEY-DAVIDSON, INC. (HOG) (CIK 0000793952)

Letter

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

Show Raw Text
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