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<?xml version="1.0" encoding="windows-1252"?> |
<ownershipDocument> |
| <schemaVersion> X0306 </schemaVersion> |
| <documentType> 4 </documentType> |
| <periodOfReport> 2022-08-26 </periodOfReport> |
| <issuer> |
| | <issuerCik> 0000107687 </issuerCik> |
| | <issuerName> WINNEBAGO INDUSTRIES INC </issuerName> |
| | <issuerTradingSymbol> WGO </issuerTradingSymbol> |
| | </issuer> |
| <reportingOwner> |
| | <reportingOwnerId> |
| | | <rptOwnerCik> 0001169106 </rptOwnerCik> |
| | | <rptOwnerName> MILES DAVID W </rptOwnerName> |
| | | </reportingOwnerId> |
| | <reportingOwnerAddress> |
| | | <rptOwnerStreet1> 13200 PIONEER TRAIL </rptOwnerStreet1> |
| | | <rptOwnerStreet2></rptOwnerStreet2> |
| | | <rptOwnerCity> EDEN PRAIRIE </rptOwnerCity> |
| | | <rptOwnerState> MN </rptOwnerState> |
| | | <rptOwnerZipCode> 55347 </rptOwnerZipCode> |
| | | <rptOwnerStateDescription></rptOwnerStateDescription> |
| | | </reportingOwnerAddress> |
| | <reportingOwnerRelationship> |
| | | <isDirector> true </isDirector> |
| | | <isOfficer> false </isOfficer> |
| | | <isTenPercentOwner> false </isTenPercentOwner> |
| | | <isOther> false </isOther> |
| | | <officerTitle></officerTitle> |
| | | <otherText></otherText> |
| | | </reportingOwnerRelationship> |
| | </reportingOwner> |
| <nonDerivativeTable></nonDerivativeTable> |
| <derivativeTable> |
| | <derivativeTransaction> |
| | | <securityTitle> |
| <value> Winnebago Stock Units </value> |
| <footnoteId id="F1"/> |
| </securityTitle> |
| | | <conversionOrExercisePrice> |
| <footnoteId id="F1"/> |
| </conversionOrExercisePrice> |
| | | <transactionDate> |
| <value> 2022-08-26 </value> |
| </transactionDate> |
| | | <transactionCoding> |
| <transactionFormType> 4 </transactionFormType> |
| <transactionCode> A </transactionCode> |
| <equitySwapInvolved> 0 </equitySwapInvolved> |
| </transactionCoding> |
| | | <transactionAmounts> |
| <transactionShares> |
| <value> 878 </value> |
| <footnoteId id="F2"/> |
| </transactionShares> |
| <transactionPricePerShare> |
| <value> 61.22 </value> |
| </transactionPricePerShare> |
| <transactionAcquiredDisposedCode> |
| <value> A </value> |
| </transactionAcquiredDisposedCode> |
| </transactionAmounts> |
| | | <exerciseDate> |
| <footnoteId id="F1"/> |
| </exerciseDate> |
| | | <expirationDate> |
| <footnoteId id="F1"/> |
| </expirationDate> |
| | | <underlyingSecurity> |
| <underlyingSecurityTitle> |
| <value> Common Stock </value> |
| </underlyingSecurityTitle> |
| <underlyingSecurityShares> |
| <value> 878 </value> |
| <footnoteId id="F2"/> |
| </underlyingSecurityShares> |
| </underlyingSecurity> |
| | | <postTransactionAmounts> |
| <sharesOwnedFollowingTransaction> |
| <value> 5445 </value> |
| <footnoteId id="F3"/> |
| </sharesOwnedFollowingTransaction> |
| </postTransactionAmounts> |
| | | <ownershipNature> |
| <directOrIndirectOwnership> |
| <value> D </value> |
| </directOrIndirectOwnership> |
| <natureOfOwnership> |
| <value></value> |
| </natureOfOwnership> |
| </ownershipNature> |
| | | </derivativeTransaction> |
| | </derivativeTable> |
| <footnotes> |
| | <footnote id="F1"> Winnebago Stock Units are accrued under the Winnebago Industries, Inc. Directors Deferred Compensation Plan and are to be settled 100% in Winnebago Industries common stock upon the earliest of the following events: reporting person's termination of service as a director, death, disability or a "change in the effective control of the Company" as defined in the Plan pursuant to an election made by reporting person. </footnote> |
| | <footnote id="F2"> Represents amount of Winnebago Stock Units acquired by reporting person on the transaction date. </footnote> |
| | <footnote id="F3"> Represents total amount of Winnebago Stock Units held by reporting person in Winnebago Industries, Inc. Directors Deferred Compensation Plan as of reporting date. </footnote> |
| | </footnotes> |
| <ownerSignature> |
| | <signatureName> /s/ Stacy L. Bogart, SVP, General Counsel and Secretary </signatureName> |
| | <signatureDate> 2022-08-29 </signatureDate> |
| | </ownerSignature> |
| </ownershipDocument> |