<SEC-DOCUMENT>0001104659-23-127768.txt : 20231220
<SEC-HEADER>0001104659-23-127768.hdr.sgml : 20231220
<ACCEPTANCE-DATETIME>20231220170142
ACCESSION NUMBER:		0001104659-23-127768
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		5
FILED AS OF DATE:		20231220
DATE AS OF CHANGE:		20231220
EFFECTIVENESS DATE:		20231220

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			WINNEBAGO INDUSTRIES INC
		CENTRAL INDEX KEY:			0000107687
		STANDARD INDUSTRIAL CLASSIFICATION:	MOTOR HOMES [3716]
		ORGANIZATION NAME:           	04 Manufacturing
		IRS NUMBER:				420802678
		STATE OF INCORPORATION:			MN
		FISCAL YEAR END:			0831

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-276170
		FILM NUMBER:		231502031

	BUSINESS ADDRESS:	
		STREET 1:		13200 PIONEER TRAIL
		STREET 2:		SUITE 150
		CITY:			EDEN PRAIRIE
		STATE:			MN
		ZIP:			55347
		BUSINESS PHONE:		952-829-8600

	MAIL ADDRESS:	
		STREET 1:		13200 PIONEER TRAIL
		STREET 2:		SUITE 150
		CITY:			EDEN PRAIRIE
		STATE:			MN
		ZIP:			55347

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MODERNISTIC INDUSTRIES INC
		DATE OF NAME CHANGE:	19670528
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>tm2333256d1_s8.htm
<DESCRIPTION>S-8
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<P STYLE="margin: 0pt">&nbsp;</P>

<P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 5pt; text-align: center"><B>As filed with the Securities and Exchange
Commission on December 20, 2023</B></P>

<P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: right"><B>Registration No. 333-</B></P>

<P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: right">&nbsp;</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0pt 5.4pt 0pt 4.5pt; text-align: center"><B>UNITED STATES</B></P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0pt 5.4pt 0pt 4.5pt; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 5.75pt 0pt 4.5pt; text-align: center"><B>Washington, D.C. 20549</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 5.75pt 0pt 4.5pt; text-align: center"><B>&nbsp;</B></P>

<!-- Field: Rule-Page --><DIV STYLE="margin: 3pt auto; width: 20%"><DIV STYLE="border-top: Black 1pt solid; font-size: 1pt">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 5.75pt 0pt 4.5pt; text-align: center"></P>



<P STYLE="font: 14pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>FORM S-8</B></P>

<!-- Field: Rule-Page --><DIV STYLE="margin: 3pt auto; width: 20%"><DIV STYLE="border-top: Black 1pt solid; font-size: 1pt">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 14pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></P>

<P STYLE="font: bold 9pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">REGISTRATION STATEMENT
UNDER THE SECURITIES ACT OF 1933</P>

<P STYLE="font: bold 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: bold 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center"><IMG SRC="tm2333256d1_s8img001.jpg" ALT=""></P>

<P STYLE="font: bold 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: bold 18pt Arial, Helvetica, Sans-Serif; margin: 0pt 5.4pt 0pt 4.45pt; text-align: center">WINNEBAGO INDUSTRIES, INC.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 5.4pt 0pt 4.5pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(</FONT>Exact
name of registrant as specified in its charter<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 5.4pt 0pt 4.5pt; text-align: center">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 5.4pt 0pt 4.5pt; text-align: center"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 3%"><FONT STYLE="font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center; width: 45%; font-size: 11pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>Minnesota</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt; width: 4%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center; width: 45%; font-size: 11pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>42-0802678</B></FONT></TD>
    <TD STYLE="width: 3%"><FONT STYLE="font-size: 9pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center; font-size: 11pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">(State or
    other jurisdiction of incorporation or organization)</FONT></TD>
    <TD><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center; font-size: 11pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">(I.R.S. Employer
    Identification No.)</FONT></TD>
    <TD><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center; font-size: 11pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center; font-size: 11pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-size: 9pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center; font-size: 11pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>13200
    Pioneer Trail, Eden Prairie, Minnesota</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center; font-size: 11pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>55347</B></FONT></TD>
    <TD><FONT STYLE="font-size: 9pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">(Address of Principal Executive
    Offices)</FONT></TD>
    <TD><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center; font-size: 11pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">(Zip Code)</FONT></TD>
    <TD><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 5.4pt 0pt 4.5pt; text-align: center">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 5.4pt 0pt 4.5pt; text-align: center">&nbsp;</P>



<P STYLE="font: bold 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center">WINNEBAGO INDUSTRIES, INC. AMENDED AND RESTATED
2019 OMNIBUS INCENTIVE PLAN</P>

<P STYLE="border-bottom: Black 1pt solid; font: bold 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center">WINNEBAGO INDUSTRIES,
INC. EMPLOYEE STOCK PURCHASE PLAN AS AMENDED ON MAY 17, 2023</P>



<P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0pt 5.4pt 0pt 0; text-align: center">(Full title of the plans)</P>

<P STYLE="font: 6pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center"><B>Stacy L. Bogart</B></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center"><B>Senior Vice President, General Counsel, Secretary
and Corporate Responsibility</B></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center"><B>Winnebago Industries, Inc.</B></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center"><B>13200 Pioneer Trail, Eden Prairie, Minnesota
55347</B></P>

<P STYLE="font: bold 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center">(952) 829-8600</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 10pt; font-weight: normal">(</FONT><FONT STYLE="font-size: 8pt; font-weight: normal">Name,
address, and telephone number, including area code, of agent for service</FONT><FONT STYLE="font-size: 10pt; font-weight: normal">)</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Indicate by check mark whether the registrant is a large accelerated
filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions
of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting company,&rdquo; and &ldquo;emerging
growth company&rdquo; in Rule&nbsp;12b-2 of the Exchange Act.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 9pt Times New Roman, Times, Serif; padding-bottom: 3pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Large
    accelerated filer&nbsp;</FONT><FONT STYLE="font-family: Wingdings">&#120;</FONT></TD>
    <TD STYLE="font: 9pt Times New Roman, Times, Serif; padding-bottom: 3pt">&nbsp;</TD>
    <TD STYLE="font: 9pt Times New Roman, Times, Serif; padding-bottom: 3pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Accelerated
    filer </FONT><FONT STYLE="font-family: Wingdings">&#168;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 9pt Times New Roman, Times, Serif; padding-bottom: 3pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Non-accelerated
    filer&nbsp;</FONT><FONT STYLE="font-family: Wingdings">&#168;</FONT></TD>
    <TD STYLE="font: 9pt Times New Roman, Times, Serif; padding-bottom: 3pt">&nbsp;</TD>
    <TD STYLE="font: 9pt Times New Roman, Times, Serif; padding-bottom: 3pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Smaller
    reporting company</FONT> &nbsp;<FONT STYLE="font-family: Wingdings">&#168;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 9pt Times New Roman, Times, Serif; width: 30%; padding-bottom: 3pt">&nbsp;</TD>
    <TD STYLE="font: 9pt Times New Roman, Times, Serif; width: 4%; padding-bottom: 3pt">&nbsp;</TD>
    <TD STYLE="font: 9pt Times New Roman, Times, Serif; width: 66%; padding-bottom: 3pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Emerging
    growth company </FONT><FONT STYLE="font-family: Wingdings">&#168;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided pursuant to Section&nbsp;7(a)(2)(B)&nbsp;of the Securities Act.&nbsp;</FONT><FONT STYLE="font-family: Wingdings">&#168;</FONT></P>




<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center"></P>

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<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center"><B>EXPLANATORY NOTE</B></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">The shareholders of Winnebago Industries, Inc. (the &ldquo;Company&rdquo;
or the &ldquo;Registrant&rdquo;) approved the Winnebago Industries, Inc. Amended and Restated 2019 Omnibus Incentive Plan (as amended
and restated, the &ldquo;2019 Plan&rdquo;) and the Winnebago Industries, Inc. Employee Stock Purchase Plan as Amended on May 17, 2023
(as amended, the &ldquo;ESPP&rdquo;) on December 14, 2023 (the &ldquo;Effective Date&rdquo;).</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">This Registration Statement on Form S-8 is being filed with the Securities
and Exchange Commission (the &ldquo;Commission&rdquo;) for the purpose of registering an additional 2,400,000 shares of common stock,
$0.50 par value per share, of the Registrant (&ldquo;Common Stock&rdquo;) for issuance pursuant to the 2019 Plan and an additional 400,000
shares of Common Stock for issuance pursuant to the ESPP as of the Effective Date. These shares are in addition to the shares previously
registered on Registrant&rsquo;s Registration Statements on Form S-8 with respect to the 2019 Plan pursuant to a Registration Statement
on <A HREF="https://www.sec.gov/Archives/edgar/data/107687/000010768719000013/a2019s-8registration.htm" STYLE="-sec-extract: exhibit">Form
S-8 (No. 333-232220)</A> and the ESPP pursuant to Registration Statement on <A HREF="https://www.sec.gov/Archives/edgar/data/107687/000010768717000131/wgo2017s-8.htm" STYLE="-sec-extract: exhibit">Form
S-8 (No. 333-222261)</A>.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 6.5pt 0pt 0">&nbsp;</P>

<P STYLE="font: bold 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center">PART I</P>

<P STYLE="font: bold 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center">INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">The documents containing the information specified in Part I of Form
S-8 have been or will be sent or given to participants as specified by Rule 428(b)(1) under the Securities Act of 1933, as amended (the
&ldquo;Securities Act&rdquo;). These documents and the documents incorporated by reference herein pursuant to Item 3 of Part&nbsp;II
hereof, taken together, constitute a prospectus that meets the requirements of Section&nbsp;10(a)&nbsp;of the Securities Act.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 6.5pt 0pt 0">&nbsp;</P>

<P STYLE="font: bold 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center">PART II</P>

<P STYLE="font: bold 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center">INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</P>

<P STYLE="font: bold 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: left">&nbsp;</P>

<P STYLE="font: bold 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Item 3. Incorporation of Documents by Reference.</P>

<P STYLE="font: bold 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">The Registrant hereby incorporates by reference into this Registration
Statement the following documents filed with the Securities and Exchange Commission (the &ldquo;Commission&rdquo;):</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 6.5pt 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 36pt"></TD><TD STYLE="width: 22.5pt">(1)</TD><TD>The Registrant&rsquo;s Annual Report on <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/0000107687/000010768723000028/wgo-20230826.htm" STYLE="-sec-extract: exhibit">Form&nbsp;10-K
                                            for the year ended August 26, 2023</A>, including information specifically incorporated by
                                            reference into our Annual Report from our&nbsp;definitive proxy statement on Schedule 14A
                                            for our 2023 Annual Meeting of Shareholders, filed with the Commission on October 18, 2023;</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 9pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 36pt"></TD><TD STYLE="width: 22.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(2)</FONT></TD><TD><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
Registrant&rsquo;s
Quarterly Report on Form 10-Q for the quarter ended <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/0000107687/000010768723000037/wgo-20231125.htm" STYLE="-sec-extract: exhibit">November 25, 2023</A>; </FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 6.5pt 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 36pt"></TD><TD STYLE="width: 22.5pt">(3)</TD><TD>The Registrant&rsquo;s Current Reports on Form 8-K filed on <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/0000107687/000010768723000021/wgo-20231011.htm" STYLE="-sec-extract: exhibit">October
                                            13, 2023</A> and <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/107687/000010768723000031/wgo-20231214.htm" STYLE="-sec-extract: exhibit">December
                                            18, 2023</A>; and</TD></TR></TABLE>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 58.5pt; text-indent: -22.5pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 36pt"></TD><TD STYLE="width: 22.5pt">(4)</TD><TD>The description of the Registrant&rsquo;s Common Stock contained in
                                            <A HREF="https://www.sec.gov/Archives/edgar/data/107687/000010768722000024/exh4a202210-k.htm" STYLE="-sec-extract: exhibit">Exhibit
                                            4.1</A> to the Registrant&rsquo;s Annual Report on Form 10-K for the year ended August 26,
                                            2023 filed with the Commission on October 18, 2023, and any amendment or report filed for
                                            the purpose of updating such description.</TD></TR></TABLE>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 6.5pt 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">All reports and other documents filed by the Company pursuant to Sections
13(a), 13(c), 14, or 15(d) of the Exchange Act prior to the filing of a post-effective amendment that indicates that all of the shares
of Common Stock offered have been sold or that deregisters all shares of the Common Stock then remaining unsold shall be deemed to be
incorporated by reference in and a part of this Registration Statement from the date of filing of such documents.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 6.5pt 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Any statement contained in a document incorporated, or deemed to be
incorporated, by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent
that a statement contained herein or incorporated herein by reference or in any other subsequently filed document that also is or is
deemed to be incorporated by reference herein modifies or supersedes such statement. Any statement so modified or superseded shall not
be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Notwithstanding the foregoing, nothing in this Registration Statement
shall be deemed to incorporate any information deemed to be furnished and not filed with the Commission and exhibits furnished in connection
with such items, including the information we disclose under Item 2.02 or Item 7.01 of any Current Report on Form 8-K that we may from
time to time furnish with the Commission.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Item 4. Description of Securities.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">The Company&rsquo;s Common Stock is registered under Section 12 of the
Exchange Act and, therefore, the description of securities is omitted.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Item 5. Interests of Named Experts and Counsel.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">None.</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

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<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: bold 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Item 6. Indemnification of Directors and Officers.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">The Company is subject to Minnesota Statutes Chapter 302A, the Minnesota
Business Corporation Act (the &ldquo;Corporation Act&rdquo;). Section&nbsp;302A.521 of the Corporation Act provides in substance that
the Company must indemnify a person, including an officer or director, who is made or threatened to be made a party to a proceeding by
reason of the former or present official capacity of the person against judgments, penalties, fines, including, without limitation, excise
taxes assessed against the person with respect to an employee benefit plan, settlements, and reasonable expenses, including attorneys&rsquo;
fees and disbursements, incurred by such person in connection with the proceeding, if certain criteria are met. These criteria, all of
which must be met by the person seeking indemnification, are (i)&nbsp;that such person has not been indemnified by another organization
or employee benefit plan for the same judgments, penalties, fines, including, without limitation, excise taxes assessed against the person
with respect to an employee benefit plan, settlements, and reasonable expenses, including attorneys&rsquo; fees and disbursements, incurred
by the person in connection with the proceeding with respect to the same acts or omissions; (ii)&nbsp;that such person must have acted
in good faith; (iii)&nbsp;that no improper personal benefit was obtained by such person and such person satisfied certain statutory conflicts
of interest provisions, if applicable; (iv)&nbsp;that in the case of a criminal proceeding, such person had no reasonable cause to believe
that the conduct was unlawful; and (v)&nbsp;that, in the case of acts or omissions occurring in such person&rsquo;s performance in an
official capacity, such person must have acted in a manner such person reasonably believed was in the best interests of the corporation
or, in certain limited circumstances, not opposed to the best interests of the corporation. In addition, Section&nbsp;302A.521, Subdivision
3, requires payment by the Company, upon written request, of reasonable expenses in advance of final disposition in certain instances.
A decision as to required indemnification is made by a majority of the disinterested board of directors present at a meeting at which
a disinterested quorum is present, or by a designated committee of disinterested directors, by special legal counsel, by the disinterested
shareholders, or by a court.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">The Company also maintains a director and officer insurance policy to
insure its directors and officers against certain liabilities.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Item 7. Exemption from Registration Claimed.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 6.5pt 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 6.5pt 0pt 0">Not applicable. No securities are to be re-offered or resold
pursuant to this Registration Statement.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 6.5pt 0pt 0">&nbsp;</P>

<P STYLE="font: bold 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Item 8. Exhibits.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 6.5pt 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 9pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 1.5pt; font-weight: bold; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>Exhibit
    <BR>
    Number </B></FONT></TD>
    <TD STYLE="padding: 1.5pt; vertical-align: bottom; font-weight: bold; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Description</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-top: Black 1pt solid; width: 11%; padding: 1.5pt; font-weight: bold; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-weight: normal">4.1</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; width: 89%; padding: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-weight: normal"><A HREF="https://www.sec.gov/Archives/edgar/data/107687/000010768722000004/wgo-mnarticlesreincorporat.htm" STYLE="-sec-extract: exhibit">Articles
    of Incorporation of the Registrant. (Incorporated by reference to Exhibit&nbsp;3.1 of the Company&rsquo;s Current Report on Form
    8-K filed on January 5, 2022.)</A></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 1.5pt; font-weight: bold; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-weight: normal">4.2</FONT></TD>
    <TD STYLE="padding: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-weight: normal"><A HREF="https://www.sec.gov/Archives/edgar/data/107687/000010768723000018/wgo-bylawsxaugust152023xfi.htm" STYLE="-sec-extract: exhibit">Bylaws
    of the Registrant. (Incorporated by reference to Exhibit&nbsp;3.2 of the Company&rsquo;s Current Report on Form&nbsp;8-K filed on
    August 17, 2023.)</A></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 1.5pt; font-weight: bold; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-weight: normal">5.1</FONT></TD>
    <TD STYLE="padding: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-weight: normal"><A HREF="tm2333256d1_ex5-1.htm">Opinion
    of Faegre Drinker Biddle &amp; Reath LLP. (Filed herewith.)</A></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 1.5pt; font-weight: bold; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-weight: normal">10.1</FONT></TD>
    <TD STYLE="padding: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-weight: normal"><A HREF="https://www.sec.gov/Archives/edgar/data/107687/000114036123051281/ny20008674x1_def14a.htm#tAPPA" STYLE="-sec-extract: exhibit">Winnebago
    Industries, Inc. Amended and Restated 2019 Omnibus Incentive Plan. (Incorporated by reference to Appendix A of the Company&rsquo;s
    Proxy Statement on Definitive 14A filed on November 3, 2023.)</A></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 1.5pt; font-weight: bold; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-weight: normal">10.2</FONT></TD>
    <TD STYLE="padding: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-weight: normal"><A HREF="https://www.sec.gov/Archives/edgar/data/107687/000114036123051281/ny20008674x1_def14a.htm#tAPPB" STYLE="-sec-extract: exhibit">Winnebago
    Industries, Inc. Employee Stock Purchase Plan as Amended on May 17, 2023. (Incorporated by reference to Appendix B of the Company&rsquo;s
    Proxy Statement on Definitive 14A filed on November 3, 2023.)</A></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 1.5pt; font-weight: bold; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-weight: normal">23.1</FONT></TD>
    <TD STYLE="padding: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-weight: normal"><A HREF="tm2333256d1_ex23-1.htm">Consent
    of Independent Registered Public Accounting Firm. (Filed herewith.)</A></FONT></TD></TR>
  <TR>
    <TD STYLE="padding: 1.5pt; vertical-align: top; font-weight: bold; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-weight: normal">23.2</FONT></TD>
    <TD STYLE="padding: 1.5pt; vertical-align: bottom; font-weight: bold"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-weight: normal"><A HREF="tm2333256d1_ex5-1.htm">Consent
    of Faegre Drinker Biddle &amp; Reath LLP. (Included in Exhibit 5.1.)</A></FONT></TD></TR>
  <TR>
    <TD STYLE="padding: 1.5pt; vertical-align: top; font-weight: bold; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-weight: normal">24</FONT></TD>
    <TD STYLE="padding: 1.5pt; vertical-align: bottom; font-weight: bold"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-weight: normal"><A HREF="#a_001">Power
    of Attorney. (Included on the Signature Page of this Registration Statement.)</A></FONT></TD></TR>
  <TR>
    <TD STYLE="padding: 1.5pt; vertical-align: top; font-weight: bold; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-weight: normal">107</FONT></TD>
    <TD STYLE="padding: 1.5pt; vertical-align: bottom; font-weight: bold"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-weight: normal"><A HREF="tm2333256d1_ex-filingfees.htm">Calculation
    of Filing Fee Table. (Filed herewith.)</A></FONT></TD></TR>
  </TABLE>
<P STYLE="font: bold 9pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Item 9. Undertakings.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 6.5pt 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 9pt; text-indent: 0.3in">A.&nbsp;&nbsp;&nbsp;&nbsp;The Company hereby
undertakes:</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 6.5pt 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 40.5pt"></TD><TD STYLE="width: 22.5pt">(1)</TD><TD>To file, during any period in which offers or sales are being made,
                                            a post-effective amendment to this Registration Statement:</TD></TR></TABLE>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 63pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 9pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 62.1pt"></TD><TD STYLE="width: 18.9pt; text-align: left">(i)</TD><TD STYLE="text-align: left">To include any prospectus
                                            required by Section 10(a)(3) of the Securities Act of 1933;</TD>
</TR></TABLE>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 63pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 9pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 62.1pt"></TD><TD STYLE="width: 18.9pt">(ii)</TD><TD>To reflect in the prospectus any facts or events arising after
                                            the effective date of the Registration Statement (or the most recent post-effective amendment
                                            thereof) which, individually or in the aggregate, represent a fundamental change in the information
                                            set forth in the Registration Statement. Notwithstanding the foregoing, any increase or decrease
                                            in volume of securities offered (if the total dollar value of securities offered would not
                                            exceed that which was registered) and any deviation from the</TD></TR></TABLE>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<P STYLE="margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt">
<TR STYLE="vertical-align: top">
<TD STYLE="width: 62.1pt">&nbsp;</TD><TD STYLE="width: 18.9pt">&nbsp;</TD><TD>low or high end of the estimated maximum offering range
                                            may be reflected in the form of prospectus filed with the Securities and Exchange Commission
                                            pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no
                                            more than a 20 percent change in the maximum aggregate offering price set forth in the &ldquo;Calculation
                                            of Registration Fee&rdquo; table in the effective Registration Statement; and</TD></TR>
                                                                                                                       </TABLE>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 81pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 62.1pt"></TD><TD STYLE="width: 18.9pt">(iii)</TD><TD>To include any material information with respect to the plan of
                                            distribution not previously disclosed in the Registration Statement or any material change
                                            to such information in the Registration Statement;</TD></TR></TABLE>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 63pt; text-indent: -0.9pt">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 63pt"><I>provided, however</I>, that paragraphs (A)(1)(i) and (A)(1)(ii)
do not apply if the Registration Statement is on Form S-8 and the information required to be included in a post-effective amendment by
those paragraphs is contained in reports filed with or furnished to the Securities and Exchange Commission by the Company pursuant to
Section 13 or Section 15(d) of the Securities Exchange Act of 1934 that are incorporated by reference in the Registration Statement.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 39.6pt"></TD><TD STYLE="width: 23.4pt">(2)</TD><TD>That, for the purpose of determining any liability under the Securities
                                            Act of 1933, each such post-effective amendment shall be deemed to be a new registration
                                            statement relating to the securities offered therein, and the offering of such securities
                                            at that time shall be deemed to be the initial bona fide offering thereof.</TD></TR></TABLE>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.3in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 39.6pt"></TD><TD STYLE="width: 23.4pt">(3)</TD><TD>To remove from registration by means of a post-effective amendment
                                            any of the securities being registered which remain unsold at the termination of the offering.</TD></TR></TABLE>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 6.5pt 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">B.</TD><TD>The Company hereby undertakes that, for purposes of determining any liability
                                            under the Securities Act of 1933, each filing of the Company&rsquo;s annual report pursuant
                                            to Section 13(a) or Section 15(d) of the Securities Exchange Act of 1934 (and, where applicable,
                                            each filing of an employee benefit plan&rsquo;s annual report pursuant to Section 15(d) of
                                            the Securities Exchange Act of 1934) that is incorporated by reference in the Registration
                                            Statement shall be deemed to be a new registration statement relating to the securities offered
                                            herein, and the offering of such securities at that time shall be deemed to be the initial
                                            bona fide offering thereof.</TD></TR></TABLE>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.25in; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">C.</TD><TD>Insofar as indemnification for liabilities arising under the Securities
                                            Act of 1933 may be permitted to directors, officers and controlling persons of the Company
                                            pursuant to the foregoing provisions, or otherwise, the Company has been advised that in
                                            the opinion of the Securities and Exchange Commission such indemnification is against public
                                            policy as expressed in the Securities Act of 1933 and is, therefore, unenforceable. In the
                                            event that a claim for indemnification against such liabilities (other than the payment by
                                            the Company of expenses incurred or paid by a director, officer or controlling person of
                                            the Company in the successful defense of any action, suit or proceeding) is asserted by such
                                            director, officer or controlling person in connection with the securities being registered,
                                            the Company will, unless in the opinion of its counsel the matter has been settled by controlling
                                            precedent, submit to a court of appropriate jurisdiction the question whether such indemnification
                                            by it is against public policy as expressed in the Securities Act of 1933 and will be governed
                                            by the final adjudication of such issue.</TD></TR></TABLE>




<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center">SIGNATURES</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Pursuant to the requirements of the Securities Act of 1933, as amended,
the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has
duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Eden
Prairie, State of Minnesota, on December 20, 2023.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 6.5pt 0pt 3in; text-indent: 0.3in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 11pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">WINNEBAGO
    INDUSTRIES,&nbsp;INC.</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="font: 9pt Arial, Helvetica, Sans-Serif; vertical-align: top">
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 9pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="font: 9pt Arial, Helvetica, Sans-Serif; vertical-align: top">
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 9pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="font: 9pt Arial, Helvetica, Sans-Serif; vertical-align: top">
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; width: 50%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; width: 4%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">By:</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; width: 40%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">/s/
    Stacy L. Bogart</FONT></TD>
    <TD STYLE="width: 6%">&nbsp;</TD></TR>
  <TR STYLE="font: 9pt Arial, Helvetica, Sans-Serif; vertical-align: top">
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Stacy
    L. Bogart</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="font: 9pt Arial, Helvetica, Sans-Serif; vertical-align: top">
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Senior
    Vice President, General Counsel, Secretary and Corporate Responsibility</FONT></TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: left; text-indent: 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 6.5pt 0pt 0; text-align: center"><B><A NAME="a_001"></A>SIGNATURES AND
POWER OF ATTORNEY</B></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 6.5pt 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">The undersigned director and/or officer of Winnebago Industries, Inc.,
a Minnesota corporation (the &ldquo;Company&rdquo;), does hereby make, constitute and appoint Michael J. Happe, Bryan L. Hughes and Stacy
L. Bogart, and each of them, his or her true and lawful attorneys-in-fact, with full power of substitution, for the undersigned and in
his or her name, place and stead, to sign and affix the undersigned&rsquo;s name as director and/or officer of the Company to a Registration
Statement or Registration Statements, on Form S-8 or other applicable form, and all amendments (including post-effective amendments)
thereto, to be filed by the Company with the Securities and Exchange Commission (the &ldquo;SEC&rdquo;), in connection with the registration
under the Securities Act of 1933, as amended, of shares of Common Stock or other securities proposed to be issued or sold by the Company
pursuant to the Winnebago Industries, Inc. Amended and Restated 2019 Omnibus Incentive Plan and the Winnebago Industries, Inc. Employee
Stock Purchase Program and to file the same with the SEC, granting unto these attorneys-in-fact, full power and authority to do and perform
any and all acts necessary or incidental to the performance and execution of the powers herein expressly granted.</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 6.5pt 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Pursuant to the requirements of the Securities
Act of 1933, this Registration Statement has been signed by the following persons in the capacities indicated on December 20, 2023.</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 6.5pt 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B><U>SIGNATURE</U></B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B><U>TITLE</U></B></FONT></TD></TR>
  <TR STYLE="font: 9pt Arial, Helvetica, Sans-Serif; vertical-align: top">
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; width: 49%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: center; width: 49%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 9pt Arial, Helvetica, Sans-Serif; vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><I>/s/
    Michael J. Happe</I></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Chief
    Executive Officer, President and Director</FONT></TD></TR>
  <TR STYLE="font: 9pt Arial, Helvetica, Sans-Serif; vertical-align: top">
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Michael
    J. Happe</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">(Principal
    Executive Officer)</FONT></TD></TR>
  <TR STYLE="font: 9pt Arial, Helvetica, Sans-Serif; vertical-align: top">
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 9pt Arial, Helvetica, Sans-Serif; vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><I>/s/
    Bryan L. Hughes</I></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Senior
    Vice President, Chief Financial Officer</FONT></TD></TR>
  <TR STYLE="font: 9pt Arial, Helvetica, Sans-Serif; vertical-align: top">
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Bryan
    L. Hughes</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">(Principal
    Financial and Accounting Officer)</FONT></TD></TR>
  <TR STYLE="font: 9pt Arial, Helvetica, Sans-Serif; vertical-align: top">
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 9pt Arial, Helvetica, Sans-Serif; vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><I>/s/
    Sara E. Armbruster</I></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Director</FONT></TD></TR>
  <TR STYLE="font: 9pt Arial, Helvetica, Sans-Serif; vertical-align: top">
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Sara E.
    Armbruster</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 9pt Arial, Helvetica, Sans-Serif; vertical-align: top">
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 9pt Arial, Helvetica, Sans-Serif; vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><I>/s/
    Christopher J. Braun</I></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Director</FONT></TD></TR>
  <TR STYLE="font: 9pt Arial, Helvetica, Sans-Serif; vertical-align: top">
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Christopher
    J. Braun</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 9pt Arial, Helvetica, Sans-Serif; vertical-align: top">
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 9pt Arial, Helvetica, Sans-Serif; vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><I>/s/
    Kevin E. Bryant</I></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Director</FONT></TD></TR>
  <TR STYLE="font: 9pt Arial, Helvetica, Sans-Serif; vertical-align: top">
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Kevin
    E. Bryant</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 9pt Arial, Helvetica, Sans-Serif; vertical-align: top">
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 9pt Arial, Helvetica, Sans-Serif; vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><I>/s/
    William C. Fisher</I></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Director</FONT></TD></TR>
  <TR STYLE="font: 9pt Arial, Helvetica, Sans-Serif; vertical-align: top">
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">William
    C. Fisher</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 9pt Arial, Helvetica, Sans-Serif; vertical-align: top">
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 9pt Arial, Helvetica, Sans-Serif; vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><I>/s/
    Staci L. Kroon</I></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Director</FONT></TD></TR>
  <TR STYLE="font: 9pt Arial, Helvetica, Sans-Serif; vertical-align: top">
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Staci
    L. Kroon</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 9pt Arial, Helvetica, Sans-Serif; vertical-align: top">
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 9pt Arial, Helvetica, Sans-Serif; vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><I>/s/
    David W. Miles</I></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Director</FONT></TD></TR>
  <TR STYLE="font: 9pt Arial, Helvetica, Sans-Serif; vertical-align: top">
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">David
    W. Miles</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 9pt Arial, Helvetica, Sans-Serif; vertical-align: top">
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 9pt Arial, Helvetica, Sans-Serif; vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><I>/s/
    Richard D. Moss</I></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Director</FONT></TD></TR>
  <TR STYLE="font: 9pt Arial, Helvetica, Sans-Serif; vertical-align: top">
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Richard
    D. Moss</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;</FONT></TD></TR>
</TABLE>

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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-family: Times New Roman, Times, Serif">
  <TR STYLE="font: 9pt Arial, Helvetica, Sans-Serif; vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; width: 45%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><I>/s/
    John M. Murabito</I></FONT></TD>
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: center; width: 55%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Director</FONT></TD></TR>
  <TR STYLE="font: 9pt Arial, Helvetica, Sans-Serif; vertical-align: top">
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">John M.
    Murabito</FONT></TD>
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;</FONT></TD></TR>
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    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 9pt Arial, Helvetica, Sans-Serif; vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><I>/s/
    Jacqueline D. Woods</I></FONT></TD>
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Director</FONT></TD></TR>
  <TR STYLE="font: 9pt Arial, Helvetica, Sans-Serif; vertical-align: top">
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Jacqueline
    D. Woods</FONT></TD>
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;</FONT></TD></TR>
  </TABLE>
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<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>tm2333256d1_ex5-1.htm
<DESCRIPTION>EXHIBIT 5.1
<TEXT>
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<P STYLE="font: bold 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: right">Exhibit 5.1</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 6.5pt 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: right">Faegre Drinker Biddle &amp; Reath LLP</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: right">2200 Wells Fargo Center, 90 South Seventh Street</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: right">Minneapolis, Minnesota 55402-3901</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: right">Phone +1 612 766 7000</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: right">Fax +1 612 766 1600</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">December 20, 2023</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Winnebago Industries, Inc.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">13200 Pioneer Trail</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Eden Prairie, Minnesota 55347</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-indent: 0.3in">Re: <U>Registration Statement on Form S-8</U></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Ladies and Gentlemen:</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-indent: 0.3in">We have acted as counsel to Winnebago Industries,
Inc., a Minnesota corporation (the &ldquo;Company&rdquo;), in connection with the preparation and filing with the Securities and Exchange
Commission (the &ldquo;Commission&rdquo;) of the Company&rsquo;s Registration Statement on Form S-8 (the &ldquo;Registration Statement&rdquo;)
under the Securities Act of 1933, as amended (the &ldquo;Act&rdquo;), registering the offer and sale of up to (i) an additional 2,400,000
shares of the Company&rsquo;s Common Stock, $.50 par value per share (the &ldquo;2019 Plan Shares&rdquo;), which may be issued pursuant
to the Winnebago Industries, Inc. 2019 Amended and Restated Omnibus Incentive Plan (as amended and restated, the &ldquo;2019 Plan&rdquo;),
and (ii) an additional 400,000 shares of the Company&rsquo;s Common Stock, $.50 par value per share (the &ldquo;ESPP Shares&rdquo; and,
together with the 2019 Shares, the &ldquo;Shares&rdquo;), which may be issued pursuant to the Winnebago Industries, Inc. Employee Stock
Purchase Program as Amended on May 17, 2023 (as amended, the &ldquo;ESPP&rdquo; and, together with the 2019 Plan, the &ldquo;Plans&rdquo;).</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-indent: 0.3in">For purposes of this opinion letter, we have examined
the Plans, the Registration Statement, the Articles of Incorporation, as currently in effect, and the Bylaws, as currently in effect,
of the Company, the resolutions of the Company&rsquo;s board of directors authorizing the issuance of the Shares and such corporate and
other records, agreements, instruments, certificates of public officials and documents as we have deemed necessary as a basis for the
opinions hereinafter expressed and have made such examination of statutes as we have deemed relevant and necessary in connection with
the opinions hereinafter expressed. As to facts material to this opinion letter, we have relied upon certificates, statements, or representations
of public officials, of officers and representatives of the Company and of others, without any independent verification thereof.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-indent: 0.3in">In our examination, we have assumed: (i) the legal
capacity of all natural persons; (ii) the genuineness of all signatures; (iii) the authenticity of all documents submitted to us as originals;
(iv) the conformity to original documents of all documents submitted to us as certified, conformed, photostatic or facsimile copies; (v)
the authenticity of the originals of such latter documents; (vi) the truth, accuracy and completeness of the information, representations
and warranties contained in the records, documents, instruments, certificates and records we have reviewed; and (vii) the absence of any
undisclosed modifications to the agreements and instruments reviewed by us.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-indent: 0.3in">Based on and subject to the foregoing and to the
other qualifications, assumptions and limitations set forth herein, we are of the opinion that all necessary corporate action on the part
of the Company has been taken to authorize the issuance and sale of the Shares to be issued in accordance with the applicable Plan and
that, when (a) the Shares have been issued and sold as contemplated in the Registration Statement and related prospectus and in accordance
with the applicable Plan, and (b) the consideration for the Shares specified in the applicable Plan has been received by the Company,
the Shares will be validly issued, fully paid and nonassessable.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-indent: 0.3in">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-indent: 0.3in">We are admitted to the practice of law in the State
of Minnesota.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-indent: 0.3in">This opinion speaks only as of the date the Registration
Statement becomes effective under the Act, and we assume no obligation to revise or supplement this opinion thereafter. This opinion is
limited to the specific issues addressed herein, and no opinion may be inferred or implied beyond that expressly stated herein.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-indent: 0.3in">We hereby consent to the filing of this opinion as
an exhibit to the Registration Statement. In giving such consent, we do not thereby admit that we are within the category of persons whose
consent is required under Section 7 of the Act or the rules and regulations of the Commission thereunder.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 3.5in; text-indent: 0in">Yours very truly,</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 11pt Times New Roman, Times, Serif; border-collapse: collapse">
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    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 9pt Arial, Helvetica, Sans-Serif">FAEGRE DRINKER BIDDLE &amp; REATH LLP</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="font: 9pt Arial, Helvetica, Sans-Serif; vertical-align: top">
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 9pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="font: 9pt Arial, Helvetica, Sans-Serif; vertical-align: top">
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 9pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="font: 9pt Arial, Helvetica, Sans-Serif; vertical-align: top">
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; width: 50%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; width: 4%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">By:</FONT></TD>
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; border-bottom: Black 1pt solid; width: 40%"><I>/s/ Amy C. Seidel</I></TD>
    <TD STYLE="width: 6%">&nbsp;</TD></TR>
  <TR STYLE="font: 9pt Arial, Helvetica, Sans-Serif; vertical-align: top">
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif">Amy C. Seidel</TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


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<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>tm2333256d1_ex23-1.htm
<DESCRIPTION>EXHIBIT 23.1
<TEXT>
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<P STYLE="font: bold 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: right">Exhibit 23.1</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 6.5pt 0pt 0">&nbsp;</P>

<P STYLE="font: bold 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: left">CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 6.5pt 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">We consent to the incorporation by reference in this Registration Statement
on Form S-8 of our reports dated October 18, 2023, relating to the financial statements of Winnebago Industries, Inc. and the effectiveness
of Winnebago Industries, Inc.&rsquo;s internal control over financial reporting, appearing in the Annual Report on Form 10-K of Winnebago
Industries, Inc. for the year ended August 26, 2023.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><I>/s/ Deloitte &amp; Touch LLP</I></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Minneapolis, Minnesota</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">December 20, 2023</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>4
<FILENAME>tm2333256d1_ex-filingfees.htm
<DESCRIPTION>EX-FILING FEES
<TEXT>
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<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: right"><B>Exhibit 107</B></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: right">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 83.2pt 0pt 99pt; text-align: center"><B>CALCULATION OF FILING FEE TABLE</B></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center"><B>Form S-8</B></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center">(Form Type)</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 58.5pt 0pt 63pt; text-align: center"><B>WINNEBAGO INDUSTRIES, INC.</B></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 58.5pt 0pt 63pt; text-align: center">(Exact Name of Registrant as Specified
in its Charter)</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 83.2pt 0pt 83.3pt; text-align: center"><U>Table 1: Newly Registered Securities</U></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 9pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border: black 1pt solid; width: 12%; padding-right: 3.7pt; padding-left: 4.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Security <BR>
Type</B></FONT></TD>
    <TD STYLE="border-top: black 1pt solid; width: 11%; border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Security<BR>
 Class Title</B></FONT></TD>
    <TD STYLE="border-top: black 1pt solid; width: 11%; border-right: black 1pt solid; border-bottom: black 1pt solid; padding-left: 0.05pt; text-align: center; text-indent: -0.05pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Fee <BR>
Calculation<BR>
 Rule</B></FONT></TD>
    <TD STYLE="border-top: black 1pt solid; width: 13%; border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 3.75pt; padding-left: 1.5pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Amount<BR>
 Registered(1)</B></FONT></TD>
    <TD STYLE="border-top: black 1pt solid; width: 11%; border-right: black 1pt solid; border-bottom: black 1pt solid; padding-left: 0.05pt; text-align: center; text-indent: -0.05pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Proposed<BR>
 Maximum<BR>
 Offering<BR>
 Price Per<BR>
 Unit</B></FONT></TD>
    <TD STYLE="border-top: black 1pt solid; width: 19%; border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 4.65pt; padding-left: 5.75pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Maximum <BR>
Aggregate<BR>
 Offering Price</B></FONT></TD>
    <TD STYLE="border-top: black 1pt solid; width: 10%; border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.55pt; padding-left: 6.4pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Fee Rate</B></FONT></TD>
    <TD STYLE="border-top: black 1pt solid; width: 13%; border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 4.65pt; padding-left: 5.8pt; text-align: center; text-indent: -0.15pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Amount of<BR>
 Registration<BR>
 Fee</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Equity</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Common Stock, par value $0.50 per share</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">457(c) and 457(h)</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">2,400,000 (2)</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">$68.72(4)</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">$164,928,000</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">0.00014760</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">$24,343.38</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Equity</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Common Stock, par value $0.50 per share</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">457(c) and 457(h)</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">400,000 (3)</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">$68.72(4)</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">$27,488,000</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">0.00014760</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">$4,057.23</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="4" STYLE="padding-bottom: 2pt; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Total Offering Amounts</FONT></TD>
    <TD STYLE="padding-bottom: 2pt; border-right: black 1pt solid; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt; border-right: black 1pt solid; border-bottom: black 1pt solid"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">$192,416,000</FONT></TD>
    <TD STYLE="padding-bottom: 2pt; border-right: black 1pt solid; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt; border-right: black 1pt solid; border-bottom: black 1pt solid"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">$28,400.61</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="4" STYLE="padding-bottom: 2pt; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Total Fee Offsets</FONT></TD>
    <TD STYLE="padding-bottom: 2pt; border-right: black 1pt solid; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt; border-right: black 1pt solid; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt; border-right: black 1pt solid; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt; border-right: black 1pt solid; border-bottom: black 1pt solid"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">$0</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="4" STYLE="padding-bottom: 2pt; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Net Fee Due</FONT></TD>
    <TD STYLE="padding-bottom: 2pt; border-right: black 1pt solid; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt; border-right: black 1pt solid; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt; border-right: black 1pt solid; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt; border-right: black 1pt solid; border-bottom: black 1pt solid"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">$28,400.61</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.25in; text-indent: -0.25in"><FONT STYLE="font-size: 3pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="padding-bottom: 4pt; width: 0.2in"></TD><TD STYLE="padding-bottom: 4pt; width: 0.25in; text-align: left">(1)</TD><TD STYLE="padding-bottom: 4pt; text-align: left">Pursuant to Rule&nbsp;416(a) under the Securities Act of 1933,
as amended (the &ldquo;Securities Act&rdquo;), this Registration Statement shall also cover any additional shares of Common Stock that
become issuable under the Winnebago Industries, Inc. Amended and Restated 2019 Omnibus Incentive Plan (as amended and restated, the &ldquo;2019
Plan&rdquo;) and the Winnebago Industries, Inc. Employee Stock Purchase Program as Amended on May 17, 2023 (as amended, the &ldquo;ESPP&rdquo;)
by reason of any stock split, stock dividend or other similar transaction&nbsp;effected without the receipt of consideration which results
in an increase in the number of shares of outstanding Common Stock.</TD>
</TR>
<TR STYLE="vertical-align: top">
<TD STYLE="padding-bottom: 4pt"></TD><TD STYLE="padding-bottom: 4pt">(2)</TD><TD STYLE="padding-bottom: 4pt">Represents shares of Common Stock registered pursuant to the 2019 Plan.</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="padding-bottom: 4pt"></TD><TD STYLE="padding-bottom: 4pt">(3)</TD><TD STYLE="padding-bottom: 4pt">Represents shares of Common Stock registered pursuant to the ESPP.</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="padding-bottom: 4pt"></TD><TD STYLE="padding-bottom: 4pt">(4)</TD><TD STYLE="padding-bottom: 4pt"><FONT STYLE="background-color: white">Estimated solely for the purpose of calculating the registration fee in accordance with Rule&nbsp;457(c)&nbsp;and
Rule&nbsp;457(h)&nbsp;of the Securities Act.&nbsp;The proposed maximum offering price per share is calculated on the basis of $68.72,
the average of the high and low price of the Company&rsquo;s common stock on December 13</FONT>, 2023<FONT STYLE="background-color: white">,
as reported on the New York Stock Exchange, which is within five business days prior to filing this Registration Statement.</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 6.5pt 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 6.5pt 0pt 0"></P>

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<TYPE>GRAPHIC
<SEQUENCE>5
<FILENAME>tm2333256d1_s8img001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
