# EDGAR Filing Document

**Accession Number:** 0000789933
**File Stem:** 0000000000-23-001258
**Filing Date:** 2023-2
**Character Count:** 2741
**Document Hash:** 0a05eb76ffd2b28c3e2c76bcdf2fb70c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001258.hdr.sgml**: 20230308

**ACCESSION NUMBER**: 0000000000-23-001258

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230207

**FILED FOR**: 

**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:** UPLOAD

**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

## Text-Extract

```

United States securities and exchange commission logo

                     February 7, 2023

       J. C. Butler, Jr.
       Chief Executive Officer
       NACCO Industries, Inc.
       5875 Landerbrook Drive
       Suite 220
       Cleveland, OH 44124-4069

                                                        Re: NACCO Industries,
Inc.
                                                            Form 10-K for the
Fiscal Year Ended December 31, 2021
                                                            Filed March 2, 2022
                                                            File No. 001-09172

       Dear J. C. Butler, Jr.:

              We have completed our review of your filing. We remind you that
the company and its
       management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding
       any review, comments, action or absence of action by the staff.

                     Sincerely,

                     Division of Corporation Finance

                     Office of Energy & Transportation

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

February 7, 2023

J. C. Butler, Jr.
Chief Executive Officer
NACCO Industries, Inc.
5875 Landerbrook Drive
Suite 220
Cleveland, OH 44124-4069

Re: NACCO Industries, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2021
Filed March 2, 2022
File No. 001-09172

Dear J. C. Butler, Jr.:

We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Sincerely,

Division of Corporation Finance
Office of Energy & Transportation