SEC Comment Letter for HARLEY-DAVIDSON, INC. (HOG) (CIK 0000793952) (HOG) — May 2, 2011
HARLEY-DAVIDSON, INC. (HOG) (CIK 0000793952)
Date: May 2, 2011 · CIK: 0000793952 · Accession: 0000000000-11-027060
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May 2, 2011 Via Fax & U.S. Mail Mr. Keith E. Wandell President and Chief Executive Officer Harley-Davidson, Inc. 3700 West Juneau Avenue Milwakee, Wisconsin 53208 Re: Harley-Davidson, Inc. Form 10-K for the year ended December 31, 2010 Filed February 24, 2011 File No. 1-09183 Dear Mr. Wandell: We have completed our review of your Form 10-K noted above and do not, at this time, have any further comments. Sincerely, Linda Cvrkel Branch Chief