SEC Company Response from HARLEY-DAVIDSON, (HOG) — Dec 21, 2007
HARLEY-DAVIDSON, INC.
Date: Dec. 21, 2007 · CIK: 0000793952 · Accession: 0000897069-07-002162
AI Filing Summary & Sentiment
File numbers found in text: 001-09183
Referenced dates: December 10, 2007
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CORRESP
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Harley-Davidson, Inc.
3700 West Juneau Ave.
P.O. Box 653
Milwaukee, WI 53201
December 21, 2007
Mr. Daniel
Morris
Attorney-Advisor
Division of Corporation Finance
United States Securities and
Exchange Commission
Mail Stop 3561
100 F Street, N.E.
Washington, D.C. 20549
RE:
Harley-Davidson,
Inc.
Definitive 14A
Filed March 28, 2007
File No. 001-09183
Dear Mr. Morris,
This letter sets forth the responses
of Harley-Davidson, Inc. (the “Company”) to the letter from the Securities and
Exchange Commission (the “Staff”) dated December 10, 2007, with respect to the
Company’s Definitive 14A (Notice of Annual Meeting and Proxy Statement) (“Proxy
Statement”) dated March 26, 2007. To facilitate your review, our responses below
include the Staff’s original comments and have been ordered using numbers that
correspond with those set forth in the Staff’s letter.
1.
We
note your response to prior comment 3, and in particular the first and second
sentences of that response. Please confirm that you will provide additional
detail and analysis regarding the specific compensation payable to each named
executive officer. For each named executive officer, identify not only the
factors that were used to determine the specific amounts payable for each
element of compensation, but also how the specific factors affected the final
determination.
Company response:
The Company will provide additional
detail in future filings concerning how we arrived at and why we paid elements and levels
of compensation and the factors that were considered by the CEO in his actions relating to
the compensation of his direct reports and by the HR Committee with respect to the
compensation of the CEO.
2.
While
we note your response to prior comment 12, please include in future filings a
more detailed discussion of the material differences in the total compensation
(and each element of compensation, as applicable) payable to the named
executive officers. Please confirm that you will comply with prior comment 12
in your future filings.
Company response:
The Company will include in future
filings a more detailed discussion of material differences in total compensation, each
element of compensation, as applicable, and compensation policies with respect to
individual named executive officers including in particular the CEO.
Should you have any questions or wish
to discuss any of our responses, please do not hesitate to call me at 414/343-4750 or Gail
A. Lione, Executive Vice President, General Counsel and Secretary, at 414/343-4044.
Very truly yours,
/s/ James L. Ziemer
James L. Ziemer
President and CEO
Harley-Davidson, Inc.
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