Exhibit 21
Subsidiaries of the Company
The Company owns all of the stock of the following corporations:
| Name | State or Other Jurisdiction of Incorporation or Organization |
| Pierce Manufacturing Inc | Wisconsin |
| McNeilus Companies, Inc | Minnesota |
| Kewaunee Fabrications, L.L.C | Wisconsin |
| Oshkosh Unipower Limited | United Kingdom |
| Total Mixer Technologies, L.L.C | Wisconsin |
| Summit Performance Systems, L.L.C | Wisconsin |
| Oshkosh Logistics Corporation | Wisconsin |
| Oshkosh Top Shelf Corporation | Wisconsin (not organized) |
Pierce Manufacturing Inc. owns all of the stock of the following corporations:
| Name | State or Other Jurisdiction of Incorporation or Organization |
| Pierce Manufacturing International, Inc. | Barbados |
| Pierce Western Region Refurbishment Center, Inc. | California |
McNeilus Companies, Inc. owns all of the stock of the following corporations:
| Name | State or Other Jurisdiction of Incorporation or Organization |
| McNeilus Truck and Manufacturing, Inc. | Minnesota |
| Iowa Contract Fabricators, Inc. | Iowa |
| McIntire Fabricators, Inc. | Iowa |
| Kensett Fabricators, Inc. | Iowa |
| McNeilus Financial Services, Inc. | Minnesota |
| Medtec Ambulance Corporation | Indiana |
McNeilus Truck and Manufacturing, Inc., owns all of the stock of McNeilus Financial, Inc., a Texas corporation.
McNeilus Financial, Inc. owns all of the stock of the following corporations:
| Name | State or Other Jurisdiction of Incorporation or Organization |
| Viking Truck & Equipment Sales, Inc. | Michigan |
| Viking Truck & Equipment Sales, Inc. | Ohio |
McNeilus Financial Services, Inc. owns all of the stock of the following corporations:
| Name | State or Other Jurisdiction of Incorporation or Organization |
| Oshkosh/McNeilus Financial Services, Inc. | Minnesota |
| Viking Equipment Leasing, Inc. | Michigan |
Oshkosh/McNeilus Financial Services, Inc. owns an equity interest in Oshkosh/McNeilus Financial Services Partnership (California partnership) and owns Oshkosh Equipment Finance, L.L.C.
Oshkosh Unipower Limited owns Oshkosh Truck (UK) Limited.
80
Oshkosh Truck Corporation as limited partner, Summit Performance Systems, L.L.C. and Total Mixer Technologies, L.L.C., as general partners, are the sole partners in Windmill Ventures C.V. (Netherlands), a limited partnership.
Windmill Ventures C.V. owns Oshkosh European Holdings S.L. (Spain), a limited liability company.
Oshkosh European Holdings S.L. owns Oshkosh Group B.V. (Netherlands), a close corporation.
Oshkosh Group B.V. owns all of the stock in the following corporations:
| Name | State or Other Jurisdiction of Incorporation or Organization |
| Geesink Group B.V | Netherlands |
| Geesink Norba Limited | England and Wales |
| Norba A.B | Sweden |
Geesink Group B.V. owns all of the stock in the following corporations:
| Name | State or Other Jurisdiction of Incorporation or Organization |
| Geesink B.V | Netherlands |
| Kiggen Den Engelsman B.V | Netherlands |
| Geesink Kiggen B.V | Netherlands |
| Geesink Kiggen Leasing B.V | Netherlands |
| Geesink Vast Goed B.V | Netherlands |
| Geesink Polska Sp.z o.o | Poland |
| Geesink N.V | Belgium |
Geesink Norba Limited owns all of the stock of Sheppard Meiler Limited (England and Wales).
Norba A.B. owns all of the stock in the following corporations:
| Name | State or Other Jurisdiction of Incorporation or Organization |
| Norba Limited | England and Wales |
| Norba A/S | Denmark |
| Sertek Limited | England and Wales |