SEC Comment Letter for HARLEY-DAVIDSON, INC. (HOG) (CIK 0000793952) (HOG) — May 1, 2012
HARLEY-DAVIDSON, INC. (HOG) (CIK 0000793952)
Date: May 1, 2012 · CIK: 0000793952 · Accession: 0000000000-12-022418
AI Filing Summary & Sentiment
File numbers found in text: 001-09183
Letter
May 1, 2012 Via E-mail Mr. John A. Olin Chief Financial Officer Harley-Davidson, Inc. 3700 West Juneau Avenue Milwaukee, Wisconsin 53208
Re: Harley-Davidson, Inc. Form 10-K for the year ended December 31, 2011 Filed February 23, 2012 File No. 001-09183
Dear Mr. Olin:
We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Linda Cvrkel Linda Cvrkel Branch Chief
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May 1, 2012 Via E-mail Mr. John A. Olin Chief Financial Officer Harley-Davidson, Inc. 3700 West Juneau Avenue Milwaukee, Wisconsin 53208 Re: Harley-Davidson, Inc. Form 10-K for the year ended December 31, 2011 Filed February 23, 2012 File No. 001-09183 Dear Mr. Olin: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Linda Cvrkel Linda Cvrkel Branch Chief