TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo December 29, 2021 Paul Yousif General Counsel and Corporate Treasurer Blue Bird Corp 3920 Arkwright Road, Suite 200 Macon, Georgia 31210 Re: Blue Bird Corp Registration Statement on Form S-3 Filed December 23, 2021 File No. 333-261858 Dear Mr. Yousif : 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 Gregory Herbers at 202-551-8028 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Faiza N. Rahman