VIA EDGAR
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
| Re: |
Parker-Hannifin Corporation | |
| Commission File No. 1-4982 | ||
| Annual Report on Form 10-K for | ||
| Fiscal Year Ended June 30, 2004 |
September 3, 2004
Gentlemen:
In accordance with Rule 13a-1 of the General Rules and Regulations under the Securities Exchange Act of 1934, enclosed is Parker-Hannifin Corporation’s Annual Report on Form 10-K for the fiscal year ended June 30, 2004.
There was no material change by the Company from the preceding fiscal year in accounting principles or practices or in the method of applying any such principles or practices.
Very truly yours,
| /s/ Thomas A. Piraino, Jr. |
| Thomas A. Piraino, Jr. |
| Vice President and Secretary |
| cc: |
D. J. Dailey | |
| D. A. Dennis | ||
| N. A. Haydoo | ||
| T. L. Meyer |