TEXT-EXTRACT 2 filename2.txt February 18, 2020 Phillip Tighe Chief Financial Officer Blue Bird Corporation 3920 Arkwright Road Suite 200 Macon, Georgia 31210 Re: Blue Bird Corporation Registration Statement on Form S-3 Filed February 11, 2020 File No. 333-236372 Dear Mr. Tighe: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Thomas Jones at 202-551-3602 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Paul Yousif, Esq.