Item 8.01 Other Events.

This Current Report on Form 8-K is being filed to reflect certain retrospective adjustments that have been made to the consolidated financial statements of Caterpillar Inc. (the "Company") that were previously filed with the Securities and Exchange Commission by the Company on February 20, 2009 as Exhibit 13 to its Annual Report on Form 10-K for the year ended December 31, 2008. The financial statements reflecting adjustments for the following items are attached hereto as Exhibit 99.1:

A. The Company adopted SFAS 160 effective January 1, 2009 and the accompanying consolidated financial statements have been retrospectively adjusted for all periods presented.

B. The Company implemented a reorganization effective January 1, 2009, which changed its operating and reportable segments and the accompanying consolidated financial statements have been retrospectively adjusted for all periods presented.

Item 9.01 Financial Statements and Exhibits.

(d) Exhibits:

23 Consent of Independent Registered Public Accounting Firm

99.1 Consolidated Financial Statements and Notes with Retrospective Adjustments

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