0000107687-13-000028.txt : 20130607 0000107687-13-000028.hdr.sgml : 20130607 20130501153354 ACCESSION NUMBER: 0000107687-13-000028 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20130501 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WINNEBAGO INDUSTRIES INC CENTRAL INDEX KEY: 0000107687 STANDARD INDUSTRIAL CLASSIFICATION: MOTOR HOMES [3716] IRS NUMBER: 420802678 STATE OF INCORPORATION: IA FISCAL YEAR END: 0828 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: P O BOX 152 CITY: FOREST CITY STATE: IA ZIP: 50436 BUSINESS PHONE: 5155826808 MAIL ADDRESS: STREET 1: P O BOX 152 CITY: FOREST CITY STATE: IA ZIP: 50436 FORMER COMPANY: FORMER CONFORMED NAME: MODERNISTIC INDUSTRIES INC DATE OF NAME CHANGE: 19670528 CORRESP 1 filename1.htm 2013 S-3A Registration Statement Effectiveness Request (Revised)



 
Winnebago Industries, Inc.
 
 
P.O. Box 152
 
 
Forest City, IA 50436
 
 
 
 
 
 
 
 
May 1, 2013
 


Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
    
 
Re:
Winnebago Industries, Inc. Form S-3
 
 
 
(Registration No. 333-187720)
 


Ladies and Gentlemen:
The undersigned, Winnebago Industries, Inc., (the “Registrant”), pursuant to the provisions of Rule 461 of the General Rules and Conditions of the Securities and Exchange Commission under the Securities Act of 1933, as amended, hereby respectfully requests that the Commission grant acceleration of the effectiveness of the Registrant's Registration Statement, as amended, so that the same may become effective at 12:00 p.m. Eastern Time on May 3, 2013, or as soon thereafter as practicable.
The Registrant hereby acknowledges that:
•
should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
•
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
•
the Registrant may not assert the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 
Very truly yours,
 
 
 
 
 
 
WINNEBAGO INDUSTRIES, INC.
 
 
 
 
 
 
By:
/s/ Scott C. Folkers
 
 
 
Scott C. Folkers
 
 
 
Vice President, General Counsel and Secretary