<SEC-DOCUMENT>0000789933-20-000021.txt : 20200724
<SEC-HEADER>0000789933-20-000021.hdr.sgml : 20200724
<ACCEPTANCE-DATETIME>20200304171403
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000789933-20-000021
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20200304

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NACCO INDUSTRIES INC
		CENTRAL INDEX KEY:			0000789933
		STANDARD INDUSTRIAL CLASSIFICATION:	HOUSEHOLD APPLIANCES [3630]
		IRS NUMBER:				341505819
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		5875 LANDERBROOK DR
		STREET 2:		SUITE 220
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44124-4069
		BUSINESS PHONE:		4402295123

	MAIL ADDRESS:	
		STREET 1:		5875 LANDERBROOK DR
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44124
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
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<div><a name="s8A7C15221F885272A52A5467FEB50050"></a></div><div><div style="line-height:120%;padding-bottom:8px;padding-top:8px;text-align:center;font-size:14pt;"><font style="font-family:inherit;font-size:14pt;">JONES DAY</font></div><div style="line-height:120%;padding-bottom:2px;text-align:center;font-size:7pt;"><font style="font-family:inherit;font-size:7pt;"><br></font></div><div style="line-height:120%;padding-bottom:2px;text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:7pt;">NORTH POINT  </font><font style="font-family:inherit;font-size:8pt;">&#183;</font><font style="font-family:inherit;font-size:7pt;">&#32;&#32;901 LAKESIDE AVENUE  </font><font style="font-family:inherit;font-size:8pt;">&#183;</font><font style="font-family:inherit;font-size:7pt;">&#32;CLEVELAND, OHIO  44114.1190</font></div><div style="line-height:120%;padding-bottom:2px;text-align:center;font-size:7pt;"><font style="font-family:inherit;font-size:7pt;"><br></font></div><div style="line-height:120%;padding-bottom:4px;text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:7pt;">TELEPHONE: +1.216.586.3939  </font><font style="font-family:inherit;font-size:8pt;">&#183; </font><font style="font-family:inherit;font-size:7pt;">FACSIMILE: +1.216.579.0212</font></div><div style="line-height:120%;text-align:right;padding-left:6px;font-size:7pt;"><font style="font-family:inherit;font-size:7pt;"><br></font></div><div style="line-height:120%;font-size:7pt;"><font style="font-family:inherit;font-size:7pt;"><br></font></div></div><div><br></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;margin-left:auto;margin-right:auto;width:94.73684210526315%;border-collapse:collapse;text-align:left;"><tr><td colspan="3"></td></tr><tr><td style="width:34%;"></td><td style="width:33%;"></td><td style="width:33%;"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">March 4, 2020</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr></table></div></div><div style="line-height:120%;padding-bottom:16px;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;font-weight:bold;text-decoration:underline;">VIA EDGAR Correspondence</font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Securities and Exchange Commission</font></div><div style="line-height:120%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">100 F Street, N.E.</font></div><div style="line-height:120%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Washington, D.C. 20549</font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Attention:  Division of Corporation Finance</font></div><div style="line-height:120%;text-align:left;padding-left:60px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;font-weight:bold;">Re:</font><font style="font-family:inherit;font-size:10pt;">&#160;&#160;&#160;&#160;</font><font style="font-family:inherit;font-size:12pt;font-weight:bold;">NACCO Industries, Inc.</font></div><div style="line-height:120%;text-align:left;padding-left:96px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;font-weight:bold;text-decoration:underline;">Post-Effective Amendment No. 2 to Registration Statement on Form S-4</font><font style="font-family:inherit;font-size:10pt;">&#32;(</font><font style="font-family:inherit;font-size:12pt;font-weight:bold;text-decoration:underline;">Registration No. 333-223504)</font></div><div style="line-height:120%;text-align:left;padding-left:96px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Ladies and Gentlemen:</font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;text-indent:48px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">On behalf of NACCO Industries, Inc. (the &#8220;</font><font style="font-family:inherit;font-size:12pt;font-style:italic;font-weight:bold;">Company</font><font style="font-family:inherit;font-size:12pt;">&#8221;), we are transmitting for filing Post-Effective Amendment No. 2 to the Registration Statement on Form S-4 (Registration No. 333-223504) (the &#8220;</font><font style="font-family:inherit;font-size:12pt;font-style:italic;font-weight:bold;">Registration Statement</font><font style="font-family:inherit;font-size:12pt;">&#8221;) filed by the Company in connection with the offer by a selling stockholder to exchange up to 100,000 shares of Class A Common Stock, par value $1.00 per share, of the Company for up to 100,000 shares of Class B Common Stock, par value $1.00 per share, of the Company. </font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;text-indent:48px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Please note that the Company intends to file its definitive proxy materials on or before March 23, 2020.  After the Company has filed its definitive proxy materials, it will submit a request to the Commission for its Post-Effective Amendment No. 2 to the Registration Statement to be declared effective.</font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;text-indent:48px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Please contact the undersigned at (216) 586-1041 if you have any questions concerning this filing.  Thank you for your attention to this matter.</font></div><div style="line-height:120%;padding-bottom:16px;text-align:center;padding-left:305px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Very truly yours,</font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;padding-left:312px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:left;padding-left:312px;text-indent:48px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"></font><font style="font-family:inherit;font-size:12pt;text-decoration:underline;">/s/ Andrew C. Thomas</font></div><div style="line-height:120%;text-align:left;padding-left:312px;text-indent:48px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Andrew C. Thomas</font></div><div style="line-height:120%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="line-height:120%;text-align:left;padding-left:24px;text-indent:-24px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">cc:  John Neumann, Esq.</font></div><div style="line-height:120%;text-align:left;padding-left:24px;text-indent:48px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Elizabeth Loveman</font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div><br></div><div><div style="line-height:120%;text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;">ALKHOBAR &#183; AMSTERDAM &#183; ATL ANTA &#183; BEIJING &#183; BOSTON &#183; BRUSSELS &#183; CHICAGO &#183; CLEVEL AND &#183; COLUMBUS &#183; DALLAS </font></div><div style="line-height:120%;text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;">DETROIT &#183; DUBAI &#183; D&#220;SSELDORF &#183; FRANKFURT &#183; HONG KONG &#183; HOUSTON &#183; IRVINE &#183; JEDDAH &#183; LONDON &#183; LOS ANGELES  </font></div><div style="line-height:120%;text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;">MADRID &#183; MEXICO CITY &#183; MIAMI &#183; MIL AN &#183; MOSCOW &#183; MUNICH  &#183; NEW YORK &#183; PARIS  &#183; PERTH &#183; PITTSBURGH  &#183; RIYADH </font></div><div style="line-height:120%;text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;">SAN DIEGO &#183; SAN FRANCISCO &#183; S&#195;O PAULO &#183; SHANGHAI &#183; SILICON VALLEY &#183; SINGAPORE &#183; SYDNEY &#183; TAIPEI &#183; TOKYO &#183; WASHINGTON</font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div>	</div></body>
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