Item 5.02. Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers

In response to worsening economic conditions, Cummins Inc. (the "Company") has announced that in addition to previous cost reduction actions taken, it will reduce its professional workforce by at least 800 additional employees by the end of February, and will decrease the base salary of its officers, including principal executive officer, president and principal operating officer, principal financial officer, principal accounting officer and all other executive officers by 10% for all of 2009.

The Company's press release in connection with these actions is attached as an exhibit hereto.

(d) The following exhibit is furnished herewith:

99-Press Release dated January 13, 2009