    <SEC-DOCUMENT>0000789933-22-000071-index.html : 20230308
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    <ACCEPTANCE-DATETIME>20221220111600
    <PRIVATE-TO-PUBLIC>
    ACCESSION NUMBER:		0000789933-22-000071
    CONFORMED SUBMISSION TYPE:	CORRESP
    PUBLIC DOCUMENT COUNT:		13
    FILED AS OF DATE:		20221220

    FILER:

    	COMPANY DATA:
    		COMPANY CONFORMED NAME:			NACCO INDUSTRIES INC
    		CENTRAL INDEX KEY:			0000789933
    		STANDARD INDUSTRIAL CLASSIFICATION:	BITUMINOUS COAL & LIGNITE SURFACE MINING [1221]
    		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>
    Document 1 - file: filename1.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>2
    <FILENAME>image_0.jpg
    <TEXT>
    Document 2 - file: image_0.jpg

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    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>3
    <FILENAME>image_12.jpg
    <TEXT>
    Document 3 - file: image_12.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>4
    <FILENAME>image_13.jpg
    <TEXT>
    Document 4 - file: image_13.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>5
    <FILENAME>image_14.jpg
    <TEXT>
    Document 5 - file: image_14.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>6
    <FILENAME>image_15.jpg
    <TEXT>
    Document 6 - file: image_15.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>7
    <FILENAME>image_16.jpg
    <TEXT>
    Document 7 - file: image_16.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>8
    <FILENAME>image_17.jpg
    <TEXT>
    Document 8 - file: image_17.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>9
    <FILENAME>image_18.jpg
    <TEXT>
    Document 9 - file: image_18.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>10
    <FILENAME>image_19.jpg
    <TEXT>
    Document 10 - file: image_19.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>11
    <FILENAME>image_20.jpg
    <TEXT>
    Document 11 - file: image_20.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>12
    <FILENAME>image_21.jpg
    <TEXT>
    Document 12 - file: image_21.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>13
    <FILENAME>image_22.jpg
    <TEXT>
    Document 13 - file: image_22.jpg

    </DOCUMENT>
    </SEC-DOCUMENT>