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- S-4 Registration of securities issued in business combination transactions
- 3.3 EX-3.3
- 3.4 EX-3.4
- 3.5 EX-3.5
- 3.6 EX-3.6
- 3.7 EX-3.7
- 3.8 EX-3.8
- 3.9 EX-3.9
- 3.10 EX-3.10
- 3.11 EX-3.11
- 3.12 EX-3.12
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- 3.14 EX-3.14
- 3.15 EX-3.15
- 3.16 EX-3.16
- 3.17 EX-3.17
- 3.18 EX-3.18
- 3.19 EX-3.19
- 3.20 EX-3.20
- 3.21 EX-3.21
- 3.22 EX-3.22
- 3.23 EX-3.23
- 3.24 EX-3.24
- 3.25 EX-3.25
- 3.26 EX-3.26
- 3.27 EX-3.27
- 3.28 EX-3.28
- 3.29 EX-3.29
- 3.30 EX-3.30
- 3.31 EX-3.31
- 3.32 EX-3.32
- 3.33 EX-3.33
- 3.34 EX-3.34
- 3.35 EX-3.35
- 3.36 EX-3.36
- 3.37 EX-3.37
- 3.38 EX-3.38
- 4.2 EX-4.2
- 4.3 EX-4.3
- 5.1 EX-5.1
- 12.1 EX-12.1
- 23.1 EX-23.1
- 24.1 EX-24.1
- 25.1 EX-25.1
- 99.1 EX-99.1
- 99.2 EX-99.2
- 99.3 EX-99.3
- 9 Apr 14 Registration of securities issued in business combination transactions (amended)
- 13 Mar 14 Registration of securities issued in business combination transactions
- 15 Apr 10 Registration of securities issued in business combination transactions (amended)
- 30 Mar 10 Registration of securities issued in business combination transactions
- 8 Aug 03 Registration of securities issued in business combination transactions (amended)
- 30 Jul 03 Registration of securities issued in business combination transactions
- 18 Sep 02 Registration of securities issued in business combination transactions (amended)
Exhibit 23.1
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference in this Registration Statement on Form S-4 of our report dated November 18, 2009, February 22, 2010 as to the effects of the reclassification of the BAI business as a discontinued operation as described in Note 1 and Note 3 and the adoption of new accounting guidance on the presentation of noncontrolling interests as described in Note 2 and March 30, 2010 as to the effects of including subsidiary guarantor financial information as described in Note 22, (which report expresses an unqualified opinion and includes an explanatory paragraph relating to the adoption of a new accounting standard on accounting for uncertain tax positions), relating to the consolidated financial statements and financial statement schedule of Oshkosh Corporation and subsidiaries (the “Company”), appearing in the Current Report on Form 8-K of Oshkosh Corporation dated March 30, 2010, and our report dated November 18, 2009 relating to the effectiveness of the Company’s internal control over financial reporting, appearing in the Annual Report on Form 10-K of the Company for the year ended September 30, 2009, and to the reference to us under the heading “Experts” in the Prospectus, which is part of this Registration Statement.
/S/ DELOITTE & TOUCHE LLP
Milwaukee, Wisconsin
March 30, 2010