Exhibit 15
To the Board of Directors and Stockholders of
Winnebago Industries, Inc.
Forest City, Iowa
We have reviewed, in accordance with the standards of the Public Company Accounting Oversight Board (United States), the unaudited interim financial information of Winnebago Industries, Inc. and subsidiaries for the thirteen and forty week periods ended May 31, 2008, and the thirteen and thirty-nine week periods ended May 26, 2007, as indicated in our report dated July 3, 2008 (which included an explanatory paragraph regarding the Company’s change in its method of accounting for unrecognized tax benefits to conform to Statement of Financial Accounting Standards Interpretation No. 48); because we did not perform an audit, we expressed no opinion on that information.
We are aware that our report referred to above, which is included in your Quarterly Report on Form 10-Q for the quarter ended May 31, 2008, is incorporated by reference in Registration Statement Nos. 333-31595, No. 333-47123, and No. 333-113246 on Form S-8.
We also are aware that the aforementioned report, pursuant to Rule 436(c) under the Securities Act of 1933, is not considered a part of the Registration Statement prepared or certified by an accountant or a report prepared or certified by an accountant within the meaning of Sections 7 and 11 of that Act.
/s/ Deloitte & Touche LLP
Deloitte & Touche LLP
Minneapolis, Minnesota
July 3, 2008
