The ratings on Wisconsin-based Oshkosh Corp. reflect Oshkosh's aggressive financial risk profile, which more than offsets its leading business positions in key segments of the specialty vehicle market and good product and end-market diversity. Oshkosh is a leading designer, manufacturer, and marketer of a broad range of specialty commercial, fire and 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 also the world's largest aerial work platform (AWP) manufacturer. As a result of the JLG Industries Inc. acquisition in late 2006, Oshkosh expanded its product, end-market, and geographic diversity. The company has generated