TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo May 9, 2023 Razvan Radulescu Chief Financial Officer Blue Bird Corp 3920 Arkwright Road, 2nd Floor Macon, Georgia 31210 Re: Blue Bird Corp Form 10-K for the Fiscal Year Ended October 1, 2022 Filed December 12, 2022 File No. 001-36267 Dear Razvan Radulescu: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Manufacturing