Subject: File No. 265-28
From: John Chevedden

February 8, 2013

JOHN CHEVEDDEN

February 3, 2013

Office of Chief Counsel
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549

# 2 Oshkosh Corporation (OSK)
Unfair Election
January 29, 2013 Annual Meeting

Ladies and Gentlemen:

In regard to my January 4, 2013 letter on the same topic, the company just issued its annual meeting voting results:
http://www.sec.gov/Archives/edgar/data/775158/000110465913006730/a13-4152_18k.htm

This is to request that the Staff require the company to reissue this report to include the key information on its unfair election:
The company ballots did not even identify the topic of the shareholder proposal. However the topic of each management proposal was fully identified.
To top it off, the company prejudicially suggested, on the ballot itself, that voting for the shareholder proposal could be useless.

This is to request that the Staff require the company to reissue this report to include the above key information on its unfair election.

Sincerely,


John Chevedden

cc:
Bryan J. Blankfield [email address redacted]
Executive Vice President, General Counsel and Secretary
Oshkosh Corporation (OSK)
2307 Oregon Street, P.O. Box 2566
Oshkosh, WI 54903-2566
PH: 920-233-9241