January 28, 2011
Mr. Lyn Shenk
Branch Chief
Division of Corporate Finance
Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549-3561
| RE: | PACCAR Inc |
| Form 10-K for the Year Ended December 31, 2009 |
| Form 10-Q for the Quarterly Period Ended June 30, 2010 |
| File Number: 001-14817 |
Dear Mr. Shenk:
As requested by Doug Jones in our phone call on January 25, 2011 the following information is provided to supplement the Company’s response of December 17, 2010.
Response to Comment 23:
The following reconciles the total amounts shown in our table to information in the Company’s footnote D. Finance and Other Receivables.
***CONFIDENTIAL INFORMATION OMITTED AND PROVIDED SEPARATELY TO THE COMMISSION ***
Response to Comment 28:
***CONFIDENTIAL INFORMATION OMITTED AND PROVIDED SEPARATELY TO THE COMMISSION ***
The Company acknowledges that
| • | the Company is responsible for the adequacy and accuracy of the disclosure in the filings; |
| • | staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking action with respect to the filings; and |
| • | the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Sincerely,
/s/ Michael T. Barkley |
| Michael T. Barkley |
| Vice President and Controller |
| (Authorized Officer and Chief Accounting Officer) |
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