<SEC-DOCUMENT>0000793952-24-000163.txt : 20241206
<SEC-HEADER>0000793952-24-000163.hdr.sgml : 20241206
<ACCEPTANCE-DATETIME>20241105162153
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000793952-24-000163
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20241105

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			HARLEY-DAVIDSON, INC.
		CENTRAL INDEX KEY:			0000793952
		STANDARD INDUSTRIAL CLASSIFICATION:	MOTORCYCLES, BICYCLES & PARTS [3751]
		ORGANIZATION NAME:           	04 Manufacturing
		IRS NUMBER:				391382325
		STATE OF INCORPORATION:			WI
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3700 W JUNEAU AVE
		CITY:			MILWAUKEE
		STATE:			WI
		ZIP:			53208
		BUSINESS PHONE:		414-343-8553

	MAIL ADDRESS:	
		STREET 1:		3700 W. JUNEAU AVE
		CITY:			MILWAUKEE
		STATE:			WI
		ZIP:			53208

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	HARLEY DAVIDSON INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
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<title>Document</title></head><body><div id="id3dd23f6d38f48428e85e7c733e8b310_1"></div><div style="min-height:72pt;width:100%"><div style="margin-bottom:0.08pt"><font><br></font></div></div><div><font style="color:#000000;font-family:'Calibri',sans-serif;font-size:11pt;font-weight:400;line-height:120%">November 5, 2024 </font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Calibri',sans-serif;font-size:12pt;font-weight:400;line-height:112%">Division of Corporation Finance</font></div><div><font style="color:#000000;font-family:'Calibri',sans-serif;font-size:12pt;font-weight:400;line-height:112%">Office of Manufacturing</font></div><div><font style="color:#000000;font-family:'Calibri',sans-serif;font-size:12pt;font-weight:400;line-height:112%">United States Securities and Exchange Commission</font></div><div><font style="color:#000000;font-family:'Calibri',sans-serif;font-size:12pt;font-weight:400;line-height:112%">Washington, D.C. 20549</font></div><div style="margin-top:9pt;text-indent:27pt"><font style="color:#000000;font-family:'Calibri',sans-serif;font-size:11pt;font-weight:400;line-height:120%">RE&#58; Harley-Davidson, Inc.</font></div><div style="text-indent:45pt"><font style="color:#000000;font-family:'Calibri',sans-serif;font-size:11pt;font-weight:400;line-height:120%">Form 10-K for the year ended December 31, 2023</font></div><div style="text-indent:45pt"><font style="color:#000000;font-family:'Calibri',sans-serif;font-size:11pt;font-weight:400;line-height:120%">Filed February 23, 2024</font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Calibri',sans-serif;font-size:11pt;font-weight:400;line-height:107%">This letter sets forth the response of Harley-Davidson, Inc. (&#8220;we&#8221;, &#8220;our&#8221; or &#8220;us&#8221;) to the letter of the Securities and Exchange Commission (the &#8220;Staff&#8221;) dated October 24, 2024, with respect to the Company&#8217;s Annual Report on Form 10-K for the year ended December 31, 2023. Our response below includes the Staff&#8217;s original comment.</font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Calibri',sans-serif;font-size:12pt;font-weight:400;line-height:112%;text-decoration:underline">Annual Report on Form 10-K for the Fiscal year Ended December 31, 2023</font></div><div><font style="color:#000000;font-family:'Calibri',sans-serif;font-size:12pt;font-weight:400;line-height:112%;text-decoration:underline">Note 19. Supplemental Consolidating Data, page 108</font></div><div><font><br></font></div><div style="padding-left:18pt;text-indent:-18pt"><font style="color:#000000;font-family:'Calibri',sans-serif;font-size:11pt;font-weight:400;line-height:112%">1.</font><font style="color:#000000;font-family:'Calibri',sans-serif;font-size:12pt;font-weight:400;line-height:112%;padding-left:9.66pt">Please tell us why you have not provided supplemental consolidating data of statements of income and cash flows for each year in which audited financial statements are presented. In this regard, we note you have provided supplemental consolidating data for the years ended December 31, 2023 and 2022, rather than also providing for the earliest year of 2021. Please advise or revise.</font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Calibri',sans-serif;font-size:12pt;font-weight:700;line-height:112%">Company response&#58;</font></div><div><font style="color:#000000;font-family:'Calibri',sans-serif;font-size:12pt;font-weight:400;line-height:112%">We disclosed the supplemental consolidating data to provide investors with an understanding of the separate financial statement impacts of our non-financial services and financial services entities. This was not a required disclosure for the Company under U.S. Generally Accepted Accounting Principles&#59; therefore, we elected to provide this information for the years ended December 31, 2023 and 2022 in our Annual Report on Form 10-K for the year ended December 31, 2023 because we believed the two most recent years of data were most relevant to users of our financial statements. We also note that supplemental consolidating data for 2021 was previously disclosed in Note 20 on page 107 of our Annual Report on Form 10-K for the year ended December 31, 2022. We do not object to disclosing three years of supplemental consolidating data in a note to our financial statements in each Annual Report on Form 10-K&#59; therefore, in light of the Staff&#8217;s comment, we will begin including supplemental consolidating data for each year in which audited financial statements are presented starting with our Annual Report on Form 10-K for the year ended December 31, 2024.</font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Calibri',sans-serif;font-size:11pt;font-weight:400;line-height:107%">Please direct any questions or comments regarding the foregoing response to the undersigned at jonathan.root&#64;harley-davidson.com.</font></div><div><font style="color:#000000;font-family:'Calibri',sans-serif;font-size:11pt;font-weight:400;line-height:112%"> Sincerely,</font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Calibri',sans-serif;font-size:12pt;font-weight:400;line-height:112%;text-decoration:underline">&#47;s&#47; Jonathan Root</font></div><div><font style="color:#000000;font-family:'Calibri',sans-serif;font-size:11pt;font-weight:400;line-height:112%">Jonathan Root</font></div><div><font style="color:#000000;font-family:'Calibri',sans-serif;font-size:11pt;font-weight:400;line-height:112%">Chief Financial Officer</font></div><div style="height:72pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="margin-bottom:0.08pt"><font><br></font></div></div></div></body></html>
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</SEC-DOCUMENT>
