Item 2.02 Results of Operations and Financial Condition and Item 7.01 Regulation FD Disclosure.
On March 24, 2009, NACCO Industries, Inc. (the "Company") commenced mailing its Annual Report to Stockholders for the year ended December 31, 2008. The letter to the Company's stockholders from the Chief Executive Officer of the Company and the Chief Executive Officers of the Company's subsidiaries, as well as certain other information contained in the Annual Report to Stockholders for the year ended December 31, 2008, is attached as Exhibit 99 to this Current Report on Form 8-K.
This Current Report on Form 8-K and the information attached hereto are being furnished by the Company pursuant to Item 2.02 of Form 8-K, insofar as they disclose historical information regarding the Company's results of operations.
The information in this Current Report on Form 8-K, including Exhibit 99, shall not be deemed "filed" for the purposes of Section 18 of the Securities Exchange Act of 1934 or otherwise subject to the liability of that section, nor shall it be deemed incorporated by reference in any filing under the Securities Act of 1933 except as shall be expressly set forth by specific reference in such a filing.
Item 9.01 Financial Statements and Exhibits.
As described in Items 2.02 and 7.01 of this Current Report on Form 8-K, the following Exhibit is furnished as part of this Current Report on Form 8-K.
(d) Exhibits
99 Portions of the NACCO Industries, Inc. Annual Report to Stockholders for the year ended December 31, 2008, first mailed to stockholders on March 24, 2009.

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