June 5, 2019

Brian M. Hall
Chief Financial Officer
LCI Industries
3501 County Road 6 East
Elkhart, Indiana 46514

       Re: LCI Industries
           Form 10-K for the Year Ended December 31, 2018
           Form 10-Q for the Quarter Ended March 31, 2019
           File No. 001-13646

Dear Mr. Hall:

       We have limited our review of your filings to the financial statements
and related
disclosures and have the following comments. In some of our comments, we may
ask you to
provide us with information so we may better understand your disclosure.

       Please respond to these comments within ten business days by providing
the requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comments apply to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to these comments, we may have additional
comments.

Form 10-K for the Year Ended December 31, 2018

Management's Discussion and Analysis of Financial Condition and Results of
Operations
Results of Operations, page 28

1.    We note that in discussing the changes in operating profit by segment,
you disclose
      several factors that impacted the profit margin, as well as other
partially offsetting
      factors. In addition to discussing the nature of each factor, please
revise to quantify these
      changes or provide the actual cost figures necessary to put these changes
in proper
      context.
Consolidated Balance Sheets, page 44

2.    We note on page 44 that you have an allowance for doubtful accounts on
accounts
      receivable on an accounts receivable balance that is significant to your
balance sheet. In
      this regard, please tell us your consideration for including Schedule II
pursuant to Items 8
      and 15 of Form 10-K and Article 12-09 of Regulation S-X.
 Brian M. Hall
FirstName LastNameBrian M. Hall
LCI Industries
Comapany NameLCI Industries
June 5, 2019
June 5, 2019 Page 2
Page 2
FirstName LastName
Notes to Consolidated Financial Statements
2. Summary of Significant Accounting Policies
Inventories, page 48

3.       We note your disclosure that inventories are stated at lower of cost
(using the first-in,
         first-out method) or market, and that market is replacement cost or
realizable value after
         allowance for costs of distribution. Please confirm that you have
appropriately applied
         the guidance in ASU 2015-11 and if so, please revise your disclosure
of how you account
         for inventory to be consistent with that guidance.
3. Revenue, page 51

4.       Please tell us your consideration of disclosing any obligations for
returns, refunds and
         other similar obligations pursuant to ASC 606-10-50-20(d).
4. Acquisitions, Goodwill and Other Intangible Assets, page 52

5.       We note your business combinations during 2018 that were material in
the aggregate to
         total assets for 2018 and 2017. Please disclose the following pursuant
to ASC 805-10-50-
         3 or tell us why you believe you are not required to disclose this
information:
           the amount of acquisition-related costs, the amount recognized as an
expense, and the
             line item or items in the income statement in which those expenses
are recognized.
           the amounts of revenue and earnings of the acquiree since the
acquisition date
             included in the consolidated income statement for the reporting
period.
           the revenue and earnings of the combined entity as though the
business
             combinations that occurred during the current year had occurred as
of the beginning of
             the comparable prior annual reporting period (supplemental pro
forma information).
Form 10-Q for the Quarter Ended March 31, 2019

Exhibit 31.1 Section 302 Certification
Exhibit 32.2 Section 906 Certification, page 1

6.       We note that paragraph 1 of Exhibit 31.1, Certification of your
Principal Executive
         Officer, refers to the "quarterly report on Form 10-K." Please revise
to refer to the
         appropriate periodic report. Also, Exhibit 32.2, the Section 906
Certification of your
         Principal Financial Officer, refers to the "quarterly report on Form
10-K" and should also
         be revised to refer to the appropriate periodic report. Please note
that a full amendment is
         required in addition to the corrected certifications. See guidance in
Regulation S-K
         Compliance & Disclosure Interpretations Question 246.14.
 Brian M. Hall
LCI Industries
June 5, 2019
Page 3

       In closing, 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.

      You may contact Melissa Gilmore at (202) 551-3777 or Claire Erlanger at
(202) 551-
3301 with any questions.



FirstName LastNameBrian M. Hall                           Sincerely,
Comapany NameLCI Industries
                                                          Division of
Corporation Finance
June 5, 2019 Page 3                                       Office of
Transportation and Leisure
FirstName LastName