The ratings on Oshkosh Corp. reflect the Oshkosh, Wisc.-based company's aggressive financial profile, which more than offsets its leading business positions in key segments of the specialty vehicle market and satisfactory product and end market diversity. Oshkosh is a leading designer, manufacturer, and marketer of a broad range of specialty commercial, fire&emergency, and military vehicles. The company maintains leadership positions in heavy-duty rescue vehicles, severe-duty tactical trucks, custom and commercial pumpers, severe-duty plow and snow removal vehicles, concrete mixers, refuse truck bodies, and tow trucks. It is the also the world's largest aerial work platform manufacturer. As a result of the JLG acquisition in late 2006, Oshkosh has improved product, end-market, and geographic diversity, and has procurement and