As Of                Filer                Filing    For·On·As Docs:Size              Issuer               Agent

 4/15/10  JLG Industries Inc                S-4/A¶                 5:912K                                   Merrill Corp/New/FA
          JLG Equipment Services Inc
          Fulton International Inc
          Access Financial Solutions Inc
          JLG Omniquip Inc
          Oshkosh Corp
          Audubon Manufacturing Corp
          Concrete Equipment Company, Inc.
          Iowa Contract Fabricators, Inc.
          Iowa Mold Tooling Co., Inc.
          JerrDan Corp
          Kewaunee Fabrications, LLC
          McNeilus Companies, Inc.
          McNeilus Financial, Inc.
          McNeilus Truck & Manufacturing, Inc.
          Medtec Ambulance Corp
          Oshkosh Specialty Vehicles, Inc.
          Pierce Manufacturing Inc.
          Viking Truck & Equipment Sales, Inc.

Document/Exhibit                   Description                      Pages   Size 

 1: S-4/A       Pre-Effective Amendment to Registration of          HTML    653K 
                          Securities Issued in a                                 
                          Business-Combination Transaction                       
 4: COVER     ¶ Comment-Response or Cover Letter to the SEC         HTML     18K 
 5: CORRESP   ¶ Comment-Response or Other Letter to the SEC         HTML     46K 
 2: EX-5.1      Opinion re: Legality                                HTML     20K 
 3: EX-23.1     Consent of Experts or Counsel                       HTML     12K 

 

		ATTORNEYS AT LAW
		777 EAST WISCONSIN AVENUE
		MILWAUKEE, WI  53202-5306
		414.271.2400 TEL
		414.297.4900 FAX
		foley.com
		WRITER’S DIRECT LINE
		414.297.5642
	April 15, 2010	jkwilson@foley.com EMAIL
		CLIENT/MATTER NUMBER
		061300-1443

 

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

Re:	Oshkosh Corporation — Registration Statement on Form S-4
	(Registration No. 333-165792)

 

Ladies and Gentlemen:

 

On behalf of Oshkosh Corporation, a Wisconsin corporation (the “Company”), we are transmitting for filing under the Securities Act of 1933, as amended (the “Securities Act”), Amendment No. 1 to the above-referenced registration statement, with exhibits, relating to a proposed offer to exchange the Company’s new 8¼% Senior Notes due 2017 and 8½% Senior Notes due 2020, which will be registered under the Securities Act, for an equal principal amount of the Company’s outstanding 8¼% Senior Notes due 2017 and 8½% Senior Notes due 2020.

 

The Company paid the $35,650 prescribed registration fee with the filing of the above—referenced registration statement on March 30, 2010.

 

The Company is filing Amendment No. 1 in response to the comment letter of the Staff of the Division of Corporation Finance of the Securities and Exchange Commission (the “Staff”), dated April 12, 2010, with respect to the above-referenced registration statement.  As requested by the Staff in the comment letter, the Company has prepared a response to the Staff’s comments, a copy of which is filed herewith.

 

Should any questions arise in connection with this filing, please contact the undersigned at (414) 297-5642 or Spencer T. Moats at (414) 319-7343.

 

	Very truly yours,
	/s/ John K. Wilson
	John K. Wilson

 

cc:	Oshkosh Corporation
	Working Group

 

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