SEC Comment Letter for Blue Bird Corp (BLBD) (CIK 0001589526) (BLBD) — Feb 18, 2020
Blue Bird Corp (BLBD) (CIK 0001589526)
Date: Feb. 18, 2020 · CIK: 0001589526 · Accession: 0000000000-20-001491
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File numbers found in text: 333-236372
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February 18, 2020
Phillip Tighe
Chief Financial Officer
Blue Bird Corporation
3920 Arkwright Road
Suite 200
Macon, Georgia 31210
Re:Blue Bird Corporation
Registration Statement on Form S-3
Filed February 11, 2020
File No. 333-236372
Dear Mr. Tighe:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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 Thomas Jones at 202-551-3602 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Paul Yousif, Esq.