SEC Comment Letter 0000000000-23-004899 to Blue Bird Corp (BLBD) (CIK 0001589526) (BLBD)
Blue Bird Corp (BLBD) (CIK 0001589526)
Date: May 10, 2023 · CIK: 0001589526 · Accession: 0000000000-23-004899
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File numbers found in text: 001-36267
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United States securities and exchange commission logo
May 9, 2023
Razvan Radulescu
Chief Financial Officer
Blue Bird Corp
3920 Arkwright Road, 2nd Floor
Macon, Georgia 31210
Re:Blue Bird Corp
Form 10-K for the Fiscal Year Ended October 1, 2022
Filed December 12, 2022
File No. 001-36267
Dear Razvan Radulescu:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Manufacturing