0000950103-23-017538.txt : 20240119 0000950103-23-017538.hdr.sgml : 20240119 20231215161813 ACCESSION NUMBER: 0000950103-23-017538 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20231215 FILER: COMPANY DATA: COMPANY CONFORMED NAME: REV Group, Inc. CENTRAL INDEX KEY: 0001687221 STANDARD INDUSTRIAL CLASSIFICATION: MOTOR VEHICLES & PASSENGER CAR BODIES [3711] ORGANIZATION NAME: 04 Manufacturing IRS NUMBER: 263013415 STATE OF INCORPORATION: DE FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 245 SOUTH EXECUTIVE DRIVE CITY: BROOKFIELD STATE: WI ZIP: 53005 BUSINESS PHONE: 414-290-0190 MAIL ADDRESS: STREET 1: 245 SOUTH EXECUTIVE DRIVE CITY: BROOKFIELD STATE: WI ZIP: 53005 CORRESP 1 filename1.htm

REV GROUP, INC.

245 SOUTH EXECUTIVE DRIVE, SUITE 100

BROOKFIELD, WI 53005

December 15, 2023

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, N.E.

Washington, D.C. 20549

Attention:

Bradley Ecker

Re:

REV Group, Inc.

Registration Statement on Form S-3

File No. 333-276009

Dear Mr. Ecker:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, REV Group, Inc., a Delaware corporation (the “Registrant”), hereby requests acceleration of effectiveness of its registration statement on Form S-3 (File No. 333-276009) to 4:00 p.m. Eastern Daylight Time on December 19, 2023, or as soon as practicable thereafter.

The Registrant hereby authorizes Derek J. Dostal of Davis Polk & Wardwell LLP to orally modify or withdraw this request for acceleration.

Please contact Derek J. Dostal of Davis Polk & Wardwell LLP at (212) 450-4322 or derek.dostal@davispolk.com with any questions you may have concerning this request, and please notify him when this request for acceleration has been granted.

	Very truly yours,

	/s/ Stephen Zamansky
	General Counsel, REV Group, Inc.

cc:	Derek J. Dostal, Davis Polk & Wardwell LLP