March 21, 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 Response letter dated March 17, 2025 File No. 001-37999 Dear Amy A. Campbell: We have reviewed your March 17, 2025 response to our comment letter and have the following comment. 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. Unless we note otherwise, any references to prior comments are to comments in our March 3, 2025 letter. Form 10-K for the Fiscal Year ended October 31, 2025 Management's Discussion and Analysis of Financial Condition and Results of Operations Results of Operations Adjusted EBITDA and Adjusted Net Income, page 43 1. We note your response to prior comment 2 and are considering your response. Please explain to us in more detail the nature and amount of all types of costs included in the "restructuring related charges" adjustment for fiscal years 2023 and 2022, including why you do not believe the adjustments represent normal operating costs as considered in Question 100.01 of the Compliance and Disclosure Interpretations for Non-GAAP Financial Measures. March 21, 2025 Page 2 Please contact Claire Erlanger at 202-551-3301 or Kevin Woody at 202-551-3629 if you have questions regarding comments on the financial statements and related matters. Sincerely, Division of Corporation Finance Office of Manufacturing