Thor Industries Inc, a Delaware corporation founded in 1980. It manufactures and sells a range of recreation vehicles and small and mid-size buses in the United States and Canada. The Company has two reportable segments: towable recreation vehicles and motorized recreation vehicles. The towable recreational vehicle reportable segment consists of product lines from the following operating segments that have been aggregated: Airstream, CrossRoads, Dutchmen, Heartland and Keystone. The motorized recreational vehicle reportable segment consists of product lines from the following operating segments that have been aggregated: Airstream and Thor Motor Coach. The Company's main competitors within the towables segment include Forest River, Inc. and Jayco, Inc. and its main competitors within the motorized segment are Winnebago Industries, Inc. and Forest River, Inc. The Company is subject to numerous federal, state and local regulations governing the manufacture and sale of its products, including the provisions of the National Traffic and Motor Vehicle Safety Act and the safety standards for vehicles and components which have been promulgated under the NTMVSA by the Department of Transportation.