United States securities and exchange commission logo April 13, 2021 Rodney N. Rushing Chief Executive Officer REV Group, Inc. 245 South Executive Drive, Suite 100 Brookfield, WI 53005 Re: REV Group, Inc. Registration Statement on Form S-3 Filed August 9, 2021 File No. 333-255153 Dear Mr. Rushing: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Thomas Jones at 202-551-3602 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Derek J. Dostal, Esq.