TEXT-EXTRACT 2 filename2.txt April 17, 2019 Dean Nolden Chief Financial Officer REV Group, Inc. 111 East Kilbourn Avenue Suite 2600 Milwaukee, Wisconsin 53202 Re: REV Group, Inc. Form 10-K for the Fiscal Year Ended October 31, 2018 Filed December 19, 2018 File No. 001-37999 Dear Mr. Nolden: 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 Transportation and Leisure