<SEC-DOCUMENT>0001104659-24-090101-index.html : 20240917
<SEC-HEADER>0001104659-24-090101.hdr.sgml : 20240917
<ACCEPTANCE-DATETIME>20240815160030
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-24-090101
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20240815

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:		CORRESP

	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>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>tm2421773d1_correspimg001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: tm2421773d1_correspimg001.jpg

</DOCUMENT>
</SEC-DOCUMENT>