Twin Disc Inc – ‘10-K’ for 9/20/04 – ‘COVER’

On:  Monday, 9/20/04, at 12:39pm ET   ·   For:  9/20/04   ·   Private-to-Public:  Document ¶  –  Release Delayed to:  9/13/06   ·   Accession #:  100378-4-32   ·   File #:  1-07635

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Annual Report   —   Form 10-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                         39    251K 
18: COVER     ¶ Comment-Response or Cover Letter to the SEC            1      1K 
 2: EX-21       Subsidiaries                                           1      7K 
 3: EX-23       Consent of Experts or Counsel                          1      7K 
 4: EX-24       Power of Attorney                                      1      9K 
11: EX-99       1988 Incentive Stock Option Plan                       3     18K 
12: EX-99       1988 Non-Qualified Stock Option Plan                   3     17K 
14: EX-99       Amendment to 1988 Non-Qualified Stock Option Plan      1      9K 
13: EX-99       Amendment to 1988 Stock Option Plan                    1      6K 
 9: EX-99       Articles of Incorporation                              8     49K 
16: EX-99       Director Tenure and Retirement Policy                  2±     9K 
15: EX-99       Severance Agreement                                    6     39K 
17: EX-99       Short Term Incentive Plan                              2     12K 
10: EX-99.2 BYLAWS  Corporate By-Laws                                 10     65K 
 5: EX-31       Certification -- SOA'02 §302                           2±    11K 
 6: EX-31       Certification -- SOA'02 §302                           2±    11K 
 7: EX-32       Certification -- SOA'02 §906                           1      8K 
 8: EX-32       Certification -- SOA'02 §906                           1      8K 

Delayed-Release ‘COVER’   —   Comment-Response or Cover Letter to the SEC

COVER
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TWIN DISC, INCORPORATED                                                       
1328 RACINE STREET                                                            
RACINE, WISCONSIN   53403                                                     

September 120, 2004                                                           

Securities and Exchange Commission                                            
450 5th Street, N.W.                                                          
Judiciary Plaza                                                               
Washington, D.C.  20549                                                       

Dear Sirs:                                                                    

In accordance with the Securities and Exchange Commission regulations,        
submitted herewith for filing of behalf of Twin Disc, Incorporated (the       
'Company'), is the Company's Annual Report on Form 10-K for the year ended    
June 30, 2004.                                                                

This filing is being effected by direct transmission to the Commission's      
EDGAR system.                                                                 

Very truly yours,                                                             

/s/ Fred H. Timm                                                              
-----------------------------                                                 
VP - Administration/Secretary                                                 

Dates Referenced Herein

This ‘10-K’ Filing		Date		Other Filings
Filed on / For Period End:		9/20/04		None on these Dates
		6/30/04
				List all Filings

1 Subsequent Filing that References this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 5/18/05  SEC                               UPLOAD¶    10/13/17    1:9K   Twin Disc Inc.