NEW YORK (Standard&Poor's) July 5, 2011--Standard&Poor's Ratings Services said today that its ratings and outlook on Oshkosh Corp. (BB/Stable/--) are not immediately affected by the Schedule 13D filed by Carl Icahn and related entities last week with the Securities and Exchange Commission, reporting that they have acquired beneficial ownership of 9.5% of Oshkosh common stock, through a combination of shares and call options. The filing also indicated that Icahn and affiliates seek to have conversations with Oshkosh management to discuss enhancing shareholder value. Oshkosh later issued a release where it noted it is open to dialogue with its shareholders. The Icahn-led ownership causes some uncertainty as to the potential strategic direction of the company and, in