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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000950123-09-027829.txt : 20090921
<SEC-HEADER>0000950123-09-027829.hdr.sgml : 20090921
<ACCEPTANCE-DATETIME>20090730174517
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950123-09-027829
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20090730

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			THOR INDUSTRIES INC
		CENTRAL INDEX KEY:			0000730263
		STANDARD INDUSTRIAL CLASSIFICATION:	MOTOR HOMES [3716]
		IRS NUMBER:				930768752
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0731

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		419 W PIKE ST
		CITY:			JACKSON CENTER
		STATE:			OH
		ZIP:			45334
		BUSINESS PHONE:		9375966849

	MAIL ADDRESS:	
		STREET 1:		419 W PIKE STREET
		CITY:			JACKSON CENTER
		STATE:			OH
		ZIP:			45334
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
<TITLE>corresp</TITLE>
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<BODY bgcolor="#FFFFFF">
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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 65%"><B>ACKNEIL MULDROW, III</B><BR>
212.872.1064/fax: 212.872.1002<BR>
tmuldrow@akingump.com

</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt">July&nbsp;30, 2009
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U><B>VIA EDGAR</B></U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Securities and Exchange Commission<BR>
Division of Corporation Finance<BR>
100 F Street, N.E., Mail Stop 0407<BR>
Washington, DC 20549<BR>
Attn: Lyn Shenk<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Branch Chief

</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
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<TR valign="bottom">
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="87%">&nbsp;</TD>
</TR>
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<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Re:
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Thor Industries, Inc.</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">File No.&nbsp;001-09235</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Form&nbsp;10-K: For the fiscal year ended July&nbsp;31, 2008</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Form&nbsp;10-Q: For the quarterly period ended January&nbsp;31, 2009</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Form&nbsp;10-Q: For the quarterly period ended April&nbsp;30, 2009</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><U><B>REQUEST FOR RETURN OF SUPPLEMENTAL</B></U><BR>
<U><B>INFORMATION PURSUANT TO RULE 12B-4</B></U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Ladies and Gentlemen:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to Rule&nbsp;12b-4 (&#147;<B><I>Rule&nbsp;12b-4</I></B>&#148;) under the Securities Exchange Act of 1934, as amended
(the &#147;<B><I>Exchange Act</I></B>&#148;), we respectfully request on behalf of Thor Industries, Inc. (the &#147;<B><I>Company</I></B>&#148;),
confidential treatment of the supplemental information (the &#147;<B><I>Confidentially Submitted Information</I></B>&#148;)
which has been previously provided to you in connection with the Company&#146;s response to paragraph 8
of that certain letter dated July&nbsp;1, 2009 from the Securities and Exchange Commission (the &#147;<B><I>SEC</I></B>&#148;)
to the Company (the &#147;<B><I>SEC Letter</I></B>&#148;). The Confidentially Submitted Information consists of certain
impairment analyses relating to the Company&#146;s Keystone operating unit.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We also request on behalf of the Company that the Confidentially Submitted Information be
treated as a nonpublic and confidential matter pursuant to the Freedom of Information Act, 5 U.S.C.
Section&nbsp;552 and the applicable SEC regulations, and that the Confidentially Submitted Information
not be published or made available to any person or entity. Pursuant to 18 U.S.C. Section&nbsp;1905,
the SEC rules relating to confidential information and other applicable laws and regulations, we
request on behalf of the Company that the Confidentially Submitted
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Securities and Exchange Commission<BR>
July&nbsp;30, 2009<BR>
Page 2

</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Information be maintained in confidence, not be made part of any public record and not be disclosed to any
person or entity.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to Rule&nbsp;12b-4, we also request on behalf of the Company that the Staff return all
copies of the Confidentially Submitted Information to the undersigned upon completion of its review
of the Confidentially Submitted Information.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Confidentially Submitted Information is not available to the general public. The Company
would not willingly make the Confidentially Submitted Information publicly available. The Company
restricts access to the Confidentially Submitted Information solely to its key employees, legal
counsel, independent accountants and those third parties who are bound by some duty of
confidentiality. Public disclosure of the Confidentially Submitted Information would cause
substantial harm to the competitive position of the Company. Competitors of the Company would be
alerted to valuable information which is otherwise not available.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Any questions regarding this request should be directed to the undersigned at Akin Gump
Strauss Hauer &#038; Feld LLP, One Bryant Park, New York, NY 10036, telephone: (212)&nbsp;872-1064.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 50%">Sincerely,

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 50%">Ackneil M. Muldrow, III

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Enclosure
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
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<TR valign="bottom">
    <TD width="2%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="85%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Copy:
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Doug Jones, <B><I>Securities and Exchange Commission</I></B></TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Jeffrey Sears, <B><I>Securities and Exchange Commission</I></B></TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Christian Farman, <B><I>Thor Industries, Inc.</I></B></TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Thomas Smigel, <B><I>Deloitte LLP</I></B></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>



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