United States securities and exchange commission logo September 22, 2022 Aaron Ravenscroft President and Chief Executive Officer MANITOWOC CO INC 11270 West Park Place Suite 1000 Milwaukee, Wisconsin 53224 Re: MANITOWOC CO INC Form 10-K for Fiscal Year Ended December 31, 2021 Filed February 22, 2022 File No. 001-11978 Dear Mr. Ravenscroft: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Energy & Transportation