Item 8.01. Other Events.

On August 3, 2022, Cummins Inc. (the "Company") issued a press release announcing the closing of the transactions contemplated by the Agreement and Plan of Merger, dated as of February 21, 2022, by and among the Company, Meritor, Inc. ("Meritor") and Rose NewCo Inc., a wholly owned subsidiary of the Company ("Merger Sub"). At the closing, Merger Sub merged with and into Meritor (the "Merger"), with Meritor surviving the Merger as the surviving corporation and as a wholly owned subsidiary of the Company. A copy of the press release is filed herewith as Exhibit 99 to this Current Report on Form 8-K and incorporated herein by reference.

Item 9.01. Financial Statement and Exhibits.

(d) Exhibits. - The exhibits below are filed herewith:




                                 Exhibit Index

Exhibit No.                     Description
  Exhibit 99                      Press Release dated     August 3    , 2022.
Exhibit 104                     Cover Page Interactive Data File (the cover page Interactive Data
                                File is embedded within the Inline XBRL document).



































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