Oshkosh Corp (NYSE:OSK) acknowledged that Carl Icahn and related persons have filed a Schedule 13D with the SEC reporting that they have acquired beneficial ownership of 9.5% of the company’s common stock, consisting of a combination of shares and call options.The company believes that Icahn's investment is evidence of his belief in the value in the company.Oshkosh has a potential upside of 35.8% based on a current price of $28.94 and an average consensus analyst price target of $39.3.