Item 2.02. Results of Operations and Financial Condition.

On February 25, 2009, Cummins Inc. issued a press release regarding its February 3, 2009, release of fourth quarter and full year 2008 results. The Company's fourth quarter and full-year 2008 per diluted share results are now $0.23 and $0.24 lower, respectively, than was reported on February 3, 2009. In February, analysis of recent warranty payments indicated that a revision to our initial warranty liability estimate is appropriate. The change in income reflects an $82 million increase in warranty liability, offset by a $9 million reduction in variable and incentive compensation as a result of this change. These adjustments are reflected in cost of sales and selling, general and administrative expenses, respectively, on the Condensed Consolidated Statements of Income and in accrued expenses on the Condensed Consolidated Balance Sheets. The total decrease to compensation accruals is $9 million. In addition, income tax expense decreased $27 million as a result of the adjustments above. These adjustments have been incorporated into our fourth-quarter and full year results and will be reflected in our 2008 Form 10-K which will be filed no later than March 2, 2009. For more information, a copy of the revised financial statements is attached hereto as Exhibit 99 and is furnished herewith.

Item 7.01. Regulation FD Disclosure

The following information is furnished pursuant to Item 2.02, "Results of Operations and Financial Condition" and Item 7.01, "Regulation FD Disclosure."

On February 25, 2009, Cummins Inc. ("Cummins," "the Company," "our," or "we") issued the attached press release reporting its revised fourth quarter and full year financial results for 2008. A copy of Cummins' press release is attached hereto as Exhibit 99 and hereby incorporated by reference.

Item 9.01. Financial Statements and Exhibits.

(d) The following exhibit is furnished herewith:

99-Press Release dated February 25, 2009