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                                                              March 3, 2025

Amy A. Campbell
Chief Financial Officer
REV Group, Inc.
245 South Executive Drive, Suite 100
Brookfield, WI 53005

       Re: REV Group, Inc.
           Form 10-K for the Fiscal Year Ended October 31, 2024
           Form 8-K furnished December 11, 2024
           File No. 001-37999
Dear Amy A. Campbell:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comments.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Form 10-K for the Fiscal Year Ended October 31, 2024
Management's Discussion and Analysis of Financial Condition and Results of
Operations
Results of Operations, page 36

1.     Please revise your discussion of the results and operations to quantify
significant
       factors that contributed to the change in the line item being discussed.
For example,
       we note your disclosure in the Specialty Vehicles Segment discussion
that in 2024, the
       increase in net sales was primarily due to price realization and
increased shipments of
       fire apparatus and ambulance units, partially offset by lower shipments
of terminal
       trucks. Also, you disclose that the increase in Adjusted EBITDA in the
Specialty
       Vehicles segment was primarily related to price realization, a favorable
mix of fire
       apparatus, and increased shipments of fire apparatus and ambulance
units, partially
       offset by inflationary pressures and lower shipments of terminal trucks.
Without
       quantification, it is difficult to put into context the relative
contribution each of those
       factors had on the change in revenue or Adjusted EBITDA. Please revise
accordingly
       throughout your MD&A results of operations discussion. See guidance in
Item
 March 3, 2025
Page 2

       303(b) of Regulation S-K.
Adjusted EBITDA and Adjusted Net Income, page 43

2.     We note that in the reconciliations of net income to Adjusted EBITDA and
adjusted
       net income, there is an adjustment (d) for restructuring related costs.
We further note
       from the disclosure in footnote (d) that this adjustment reflects costs
that are directly
       attributable to restructuring activities that do not meet the definition
of, or qualify as,
       restructuring costs under ASC 420, Exit or Disposal Cost Obligations. In
light of the
       fact that the costs do not meet the definition of restructuring costs
under ASC 420,
       please explain to us why you believe these amounts do not represent
normal operating
       costs of your business. See guidance in Question 100.01 of the SEC Staff
  s C&DI on
       Non-GAAP Financial Measures.
Notes to the Audited Financial Statements
Note 6. Divestitures, page 60

3.     We note that in January 2024, you sold all of the issued and outstanding
shares of
       capital related to your Collins business for $309 million cash and
recognized a $259
       million gain on sale. We also note that in January 2024 you announced
that you
       would discontinue manufacturing at your ENC facility and sold this
facility in
       October 2024. In light of the fact that with the disposal of these two
businesses, you
       appear to have exited entirely from the bus manufacturing business,
please tell us how
       you evaluated the sale of the Collins business as a discontinued
operation. As part of
       your response, please tell us why you believe the sale did not represent
a strategic
       shift that has (or will have) a major effect on your operations and
financial results.
       See guidance in ASC 205-20-45-1B and the examples in ASC 205-20-55-84
through
       55-101.
Form 8-K furnished December 11, 2024
Exhibit 99.1 Earnings Release, page 1

4.     We note that on page 1 and 3 of your earnings release, you present
guidance for non-
       GAAP measures such as Adjusted EBITDA, Adjusted Net Income and Free Cash
       Flow in terms of a range of amounts for fiscal year 2025. We also note
that on the last
       page of the earnings release, you reconcile the forecasted amounts for
Adjusted
       EBITDA and Adj Net Income but do not include a reconciliation for Free
Cash Flow.
        Please revise future filings to include this reconciliation, or a note
that you are relying
       on the exception provided by Item 10(e)(1)(i)(B) of Regulation S-K. See
Guidance
       in Question 102.10(b) of the SEC Staff   s C&DI on Non-GAAP Financial
Measures.
5.     We note your disclosure at the bottom of page 2 that Adjusted Free Cash
Flow is
       calculated as net cash from operating activities of $53.4 million,
excluding transaction
       expenses and income taxes associated with divestiture activities of $5.4
million and
       $71.0 million, respectively, minus capital expenditures of $27.6
million. Please
       explain to us why you believe that the transaction expense and income
taxes
       associated with divestiture activities are appropriate adjustments to
your Adjusted
       Free Cash Flow measure. As part of your response, please explain in more
detail how
       management uses this measure. See guidance in Item 10(e)(1)(ii).
 March 3, 2025
Page 3

        In closing, 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 Claire Erlanger at 202-551-3301 or Kevin Woody at
202-551-3629
with any questions.



                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of
Manufacturing
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