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UPLOAD Filing

HARLEY-DAVIDSON, INC.
Date: April 22, 2025 · CIK: 0000793952 · Accession: 0000000000-25-004260

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File numbers found in text: 001-09183

Date
April 22, 2025
Author
Division of
Form
UPLOAD
Company
HARLEY-DAVIDSON, INC.

Letter

Re: Harley-Davidson, Inc. DEF 14A filed April 3, 2025 File No. 001-09183 Dear Paul Krause:

April 22, 2025

Paul Krause Secretary Harley-Davidson, Inc. 3700 West Juneau Avenue Milwaukee, Wisconsin 53208

We have reviewed your filing and have the following comment.

Please respond to this comment by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response.

After reviewing your response to these comments, we may have additional comments.

DEF 14A filed April 3, 2025 General

1. We note your disclosure that the number of votes cast favoring each Director nominee s election must exceed 50% of the total number of votes cast with respect to that nominee s election, including any votes withheld, for shareholders to elect the nominee, [and t]herefore, a withheld vote is effectively a vote against a nominee. Further, we note that Section 2.08(a) of your by-laws states that [v]otes cast shall include votes for and against [a] director s election and direction to withhold authority in each case and exclude abstentions and broker nonvotes with respect to that director s election. In this respect, when applicable state law gives legal effect to votes cast against a nominee, then in lieu of providing a means for security holders to withhold authority to vote, the form of proxy must provide a means for security holders to vote against each nominee and a means for security holders to abstain from voting. Refer to Rule 14a-4(b)(4). However, your form of proxy card only includes for and withhold options. Please revise to omit the option to withhold, and include for, against and abstain options, or advise. April 22, 2025 Page 2

We remind you that the filing persons are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please direct any questions to Blake Grady at 202-551-8573.

Sincerely,
Division of
Corporation Finance
Office of Mergers &
Acquisitions

Show Raw Text
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<TEXT>
 April 22, 2025

Paul Krause
Secretary
Harley-Davidson, Inc.
3700 West Juneau Avenue
Milwaukee, Wisconsin 53208

 Re: Harley-Davidson, Inc.
 DEF 14A filed April 3, 2025
 File No. 001-09183
Dear Paul Krause:

 We have reviewed your filing and have the following comment.

 Please respond to this comment by providing the requested information
or advise us
as soon as possible when you will respond. If you do not believe our comment
applies to your
facts and circumstances, please tell us why in your response.

 After reviewing your response to these comments, we may have additional
comments.

DEF 14A filed April 3, 2025
General

1. We note your disclosure that the number of votes cast favoring each
Director
 nominee s election must exceed 50% of the total number of votes cast
with respect to
 that nominee s election, including any votes withheld, for
shareholders to elect the
 nominee, [and t]herefore, a withheld vote is effectively a vote
against a nominee.
 Further, we note that Section 2.08(a) of your by-laws states that
[v]otes cast shall
 include votes for and against [a] director s election and
direction to withhold
 authority in each case and exclude abstentions and broker nonvotes with
respect to
 that director s election. In this respect, when applicable state
law gives legal effect to
 votes cast against a nominee, then in lieu of providing a means for
security holders to
 withhold authority to vote, the form of proxy must provide a means for
security
 holders to vote against each nominee and a means for security holders to
abstain from
 voting. Refer to Rule 14a-4(b)(4). However, your form of proxy card only
includes
 for and withhold options. Please revise to omit the option
to withhold, and
 include for, against and abstain options, or advise.
 April 22, 2025
Page 2

 We remind you that the filing persons are responsible for the accuracy
and adequacy
of their disclosures, notwithstanding any review, comments, action or absence
of action by
the staff.

 Please direct any questions to Blake Grady at 202-551-8573.

 Sincerely,

 Division of
Corporation Finance
 Office of Mergers &
Acquisitions
</TEXT>
</DOCUMENT>