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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">SECURITIES AND EXCHANGE COMMISSION</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Washington, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FORM 8-K</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Current Report Pursuant to Section 13 or
15(d)<BR>
of the Securities Exchange Act of 1934</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Date of Report (Date of earliest event reported):
March 26, 2012</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; border-bottom: Black 1pt solid"><B>WABASH NATIONAL CORPORATION</B></P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Exact name of registrant as specified in
its charter)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<TABLE ALIGN="CENTER" CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR>
    <TD STYLE="vertical-align: top; text-align: center; width: 30%; border-bottom: Black 1pt solid">Delaware</TD>
    <TD STYLE="vertical-align: bottom; width: 5%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center; width: 30%; border-bottom: Black 1pt solid">1-10883</TD>
    <TD STYLE="vertical-align: bottom; width: 5%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center; width: 30%; border-bottom: Black 1pt solid">52-1375208</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; text-align: center">(State or other jurisdiction of<BR> incorporation or organization)</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">(Commission File<BR> Number)</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">(I.R.S. Employer<BR> Identification No.)</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE ALIGN="CENTER" CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR>
    <TD NOWRAP STYLE="width: 65%; vertical-align: top; text-align: center; border-bottom: Black 1pt solid">1000 Sagamore Parkway South <BR>
Lafayette, Indiana</TD>
    <TD STYLE="vertical-align: bottom; width: 5%">&nbsp;</TD>
    <TD STYLE="width: 30%; vertical-align: top; text-align: center; border-bottom: Black 1pt solid">47905</TD></TR>
<TR>
    <TD NOWRAP STYLE="vertical-align: top; text-align: center">(Address of principal executive offices)</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">(Zip Code)</TD></TR>
</TABLE>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Registrant&rsquo;s telephone number, including
area code: (765) 771-5310</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Not applicable</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Former name or former address, if changed
since last report)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">Check the appropriate box below if the Form
8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Wingdings">o</FONT> Written
communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Wingdings">o</FONT> Soliciting material
pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Wingdings">o</FONT> Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Wingdings">o</FONT> Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Section 1&#9;Registrant&rsquo;s Business and Operations</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 1.01&#9;Entry into a Material Definitive Agreement</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On March 26, 2012, Wabash National
Corporation (the &ldquo;Company&rdquo;) entered into a Purchase and Sale Agreement (the &ldquo;Agreement&rdquo;) with Walker
Group Holdings LLC (&ldquo;Target&rdquo;) and Walker Group Resources LLC (&ldquo;Seller&rdquo;, and together with the Target,
the &ldquo;Walker Companies&rdquo;), pursuant to which the Company will purchase all of the equity interests (the
&ldquo;Acquisition&rdquo;) of Target from Seller. Target is a leading manufacturer of liquid-transportation systems and
engineered products based in New Lisbon, Wisconsin. The Walker Companies are wholly-owned by Insight Equity Holdings LLC, the
Dallas, Texas-area headquartered private equity firm. Pursuant to the Agreement, the total consideration to be paid by the
Company is $360 million in cash (the &ldquo;Purchase Price&rdquo;), subject to purchase price adjustments related to the
acquired working capital.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Consummation of the Acquisition is
subject to certain conditions, including, among others: (i) the expiration or termination of the applicable waiting period
under the Hart-Scott-Rodino Antitrust Improvements Act of 1976, as amended (the &ldquo;HSR Act&rdquo;); (ii) the accuracy of
the representations and warranties made by the Company and the Walker Companies, in each case subject to certain materiality
exceptions; (iii) compliance by the Company and the Walker Companies with their respective obligations under the Agreement,
subject to certain materiality exceptions; and (iv) both the Company and Walker having executed certain other documents and
ancillary agreements at or prior to the closing of the Acquisition (the &ldquo;Closing&rdquo;). In addition, the
Company&rsquo;s obligation to consummate the Acquisition is subject to certain other conditions, including the absence of any
change, event, occurrence or conditions since December 31, 2011 that is, or would reasonably be expected to be, materially
adverse to the business, results of operations, assets or financial condition of Walker and its subsidiaries, taken as a
whole, or would reasonably be expected to, prevent or materially delay consummation of the Acquisition, in each case subject
to certain exceptions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under the terms of the Agreement, each
party has agreed to use its commercially reasonable efforts to take or cause to be taken, to do or cause to be done all things
necessary, proper or advisable to cause the consummation of the Acquisition and to take reasonable best efforts to obtain any clearance
required under the HSR Act (collectively, the &ldquo;Required Approvals&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition to the parties&rsquo; commitments
regarding the Required Approvals, the Agreement also contains additional customary covenants and agreements of each of Walker and
the Company. Consummation of the Acquisition is not subject to a financing condition; however, Walker has agreed to provide reasonable
best efforts to assist the Company in completing the Company&rsquo;s financing of the Acquisition.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In connection with entering into the Agreement,
Wabash has entered into a Commitment Letter with Morgan Stanley Senior Funding, Inc. (&ldquo;Morgan Stanley&rdquo;), Wells Fargo
Securities, LLC (&ldquo;WFS&rdquo;), Wells Fargo Bank, National Association (&ldquo;Wells Fargo&rdquo;) and Wells Fargo Capital
Finance, LLC (&ldquo;WFCF&rdquo;) on March 26, 2012 (the &ldquo;Commitment Letter&rdquo;). The Commitment Letter provides for committed
debt financing from Morgan Stanley and Wells Fargo in the form of a $450 million senior secured bridge credit facility that has
a maturity date four years from the Closing (the &ldquo;Bridge Facility&rdquo;). The Commitment Letter also provides that, subject
to market conditions, in place of the Bridge Facility the Company may issue (either by private placement or in an underwritten
public sale) debt, equity and/or equity-linked (including, without limitation, convertible debt) securities and/or first lien term
B loans and/or second lien term loans (collectively &ldquo;Other Securities&rdquo;). The Commitment Letter also provides for the
commitment of Morgan Stanley and WFCF to provide Wabash with a new asset-based revolving credit facility that has a 5-year maturity
in the event that Wabash is unable to amend its existing credit agreement by April 16, 2012 to permit the Acquisition, the Bridge
Facility and the issuance of Other Securities. The Commitment Letter is subject to various conditions, including the absence of
a Material Adverse Effect on Target having occurred, the execution of satisfactory documentation and other customary closing conditions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-size: 10pt">The Agreement
contains customary indemnification obligations of each party with respect to breaches of representations, warranties and covenants
and certain other specified matters, provided, however, that except for breaches of the representation regarding the capitalization
of Walker and its subsidiaries<FONT STYLE="color: #1F497D"> </FONT>and intentional fraud, each party&rsquo;s indemnification obligations
are limited to $10 million, but only once the aggregate of losses that are subject to indemnification exceed $2.7 million.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Agreement contains specified
termination rights for the parties. The Agreement may be terminated at any time prior to the closing by mutual written
consent of the Company and Seller or by either party, if: (i) the Acquisition fails to close on or before June 25, 2012 (the
&ldquo;End Date&rdquo;); (ii) any governmental authority with jurisdiction of such matter has issued a final and
nonappealable order permanently restraining, enjoining or otherwise prohibiting the Acquisition; or (iii) the other party has
breached any representation, warranty or covenant, such that a condition to closing relating to the accuracy of the other
party&rsquo;s representations and warranties or performance of covenants would fail to be satisfied and such breach is not
curable or, if curable, is not cured within 30 days notice of such breach. The Agreement may be terminated by Seller if all
the conditions to Closing have been satisfied, the Company fails to consummate the transaction, and the Seller was ready,
willing and able to consummate the Acquisition (&ldquo;Wabash Termination Event&rdquo;). The Agreement further provides that
Wabash shall pay to Seller, a fee equal to $20,000,000 in the event that the Agreement is terminated due to (i) a breach by
Wabash of its representations, warranties or covenants, or (ii) the occurrence of a Wabash Termination Event.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The foregoing description of the Agreement
is only a summary, does not purport to be complete and is qualified in its entirety by reference to the Agreement, a copy of which
is filed as <U>Exhibit 2.1</U> to this Current Report and is incorporated herein by reference.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Agreement has been included to provide
investors and security holders with information regarding its terms. It is not intended to provide any other financial information
about the Walker Companies, the Company, or their respective subsidiaries and affiliates. The representations, warranties and covenants
contained in the Agreement were made only for purposes of the Agreement and were made as of specified dates, were solely for the
benefit of the parties to the Agreement, and are qualified by information in confidential disclosures that the Company exchanged
with Walker in connection with the execution of the Agreement. The representations and warranties may have been made for the purposes
of allocating contractual risk between the parties to the Agreement instead of establishing these matters as facts, and may be
subject to standards of materiality applicable to the contracting parties that differ from those applicable to investors. Investors
are not third-party beneficiaries under the Agreement and should not rely on the representations, warranties and covenants or any
descriptions thereof as characterizations of the actual state of facts or condition of the Walker Companies, the Company or any
of their respective subsidiaries or affiliates. Moreover, information concerning the subject matter of the representations and
warranties may change after the date of the Agreement, which subsequent information may or may not be fully reflected in the Company&rsquo;s
public disclosures.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Section 7 Regulation FD</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 7.01 Regulation FD Disclosure</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">On March 27, 2012, Wabash National Corporation issued a press
release announcing the Transaction and delivered an investor presentation relating to the Transaction, copies of which are furnished
with this Current Report as <U>Exhibit 99.1</U> and <U>Exhibit 99.2</U>, respectively.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Section 9 - Financial Statements and Exhibits</B></P>

<P STYLE="margin: 0; font-weight: bold"><FONT STYLE="font-size: 10pt"><B>Item 9.01</B></FONT> Financial Statements and Exhibits</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(d) Exhibits</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD>Exhibit No.&nbsp;</TD>
    <TD>Exhibit&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 14%">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">2.1&nbsp;</P></TD>
    <TD STYLE="width: 86%">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Purchase &amp; Sale Agreement by and among Wabash National Corporation,
        Walker Group Holdings LLC and Walker Group Resources LLC dated as of March 26, 2012</P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>99.1</TD>
    <TD>Press Release of Wabash National Corporation issued on March 27, 2012</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>99.2</TD>
    <TD>Investor Presentation of Wabash National Corporation used on March 27, 2012</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SIGNATURES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Pursuant to the requirements of the Securities
Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 0; padding-left: 0; font-weight: bold">Wabash National Corporation</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 0; padding-left: 0; width: 53%">&nbsp;</TD>
    <TD STYLE="padding-right: 0; padding-left: 0; width: 2%">&nbsp;</TD>
    <TD STYLE="padding-right: 0; padding-left: 0; width: 45%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 0; padding-left: 0">Date: March 27, 2012</TD>
    <TD STYLE="padding-right: 0; padding-left: 0">By:</TD>
    <TD STYLE="padding-right: 0; padding-left: 0.12in; border-bottom: Black 1pt solid">/s/ Mark J. Weber</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="padding-right: 0; padding-left: 0.12in">Mark J. Weber</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="padding-right: 0; padding-left: 0.12in">Senior Vice President and Chief Financial Officer</TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>INDEX OF EXHIBITS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD>Exhibit No.&nbsp;</TD>
    <TD>Exhibit&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 14%">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">2.1&nbsp;</P></TD>
    <TD STYLE="width: 86%">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Purchase &amp; Sale Agreement by and among Wabash National Corporation,
        Walker Group Holdings LLC and Walker Group Resources LLC dated as of March 26, 2012</P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>99.1</TD>
    <TD>Press Release of Wabash National Corporation issued on March 27, 2012</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>99.2</TD>
    <TD>Investor Presentation of Wabash National Corporation used on March 27, 2012</TD></TR>
</TABLE>
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[{"type": "8-K", "sequence": "1", "filename": "v307337_8-k.htm", "description": "FORM 8-K", "secsgml_size_bytes": 26596}]
{"company-data": {"conformed-name": "WABASH NATIONAL CORP /DE", "cik": "0000879526", "assigned-sic": "3715", "irs-number": "521375208", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-10883", "film-number": "12716416"}, "business-address": {"street1": "1000 SAGAMORE PARKWAY SOUTH", "city": "LAFAYETTE", "state": "IN", "zip": "47905", "phone": "7657715310"}, "mail-address": {"street1": "1000 SAGAMORE PARKWAY SOUTH", "city": "LAFAYETTE", "state": "IN", "zip": "47905"}}
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
Current Report Pursuant to Section 13 or
15(d)
of the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported):
March 26, 2012
WABASH NATIONAL CORPORATION
(Exact name of registrant as specified in
its charter)
Delaware
1-10883
52-1375208
(State or other jurisdiction of
incorporation or organization)
(Commission File
Number)
(I.R.S. Employer
Identification No.)
1000 Sagamore Parkway South
Lafayette, Indiana
47905
(Address of principal executive offices)
(Zip Code)
Registrant's telephone number, including
area code: (765) 771-5310
Not applicable
(Former name or former address, if changed
since last report)
Check the appropriate box below if the Form
8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:
o
Written
communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
o
Soliciting material
pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
o
Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
o
Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
Section 1	Registrant's Business and Operations
Item 1.01	Entry into a Material Definitive Agreement
On March 26, 2012, Wabash National
Corporation (the "Company") entered into a Purchase and Sale Agreement (the "Agreement") with Walker
Group Holdings LLC ("Target") and Walker Group Resources LLC ("Seller", and together with the Target,
the "Walker Companies"), pursuant to which the Company will purchase all of the equity interests (the
"Acquisition") of Target from Seller. Target is a leading manufacturer of liquid-transportation systems and
engineered products based in New Lisbon, Wisconsin. The Walker Companies are wholly-owned by Insight Equity Holdings LLC, the
Dallas, Texas-area headquartered private equity firm. Pursuant to the Agreement, the total consideration to be paid by the
Company is $360 million in cash (the "Purchase Price"), subject to purchase price adjustments related to the
acquired working capital.
Consummation of the Acquisition is
subject to certain conditions, including, among others: (i) the expiration or termination of the applicable waiting period
under the Hart-Scott-Rodino Antitrust Improvements Act of 1976, as amended (the "HSR Act"); (ii) the accuracy of
the representations and warranties made by the Company and the Walker Companies, in each case subject to certain materiality
exceptions; (iii) compliance by the Company and the Walker Companies with their respective obligations under the Agreement,
subject to certain materiality exceptions; and (iv) both the Company and Walker having executed certain other documents and
ancillary agreements at or prior to the closing of the Acquisition (the "Closing"). In addition, the
Company's obligation to consummate the Acquisition is subject to certain other conditions, including the absence of any
change, event, occurrence or conditions since December 31, 2011 that is, or would reasonably be expected to be, materially
adverse to the business, results of operations, assets or financial condition of Walker and its subsidiaries, taken as a
whole, or would reasonably be expected to, prevent or materially delay consummation of the Acquisition, in each case subject
to certain exceptions.
Under the terms of the Agreement, each
party has agreed to use its commercially reasonable efforts to take or cause to be taken, to do or cause to be done all things
necessary, proper or advisable to cause the consummation of the Acquisition and to take reasonable best efforts to obtain any clearance
required under the HSR Act (collectively, the "Required Approvals").
In addition to the parties' commitments
regarding the Required Approvals, the Agreement also contains additional customary covenants and agreements of each of Walker and
the Company. Consummation of the Acquisition is not subject to a financing condition; however, Walker has agreed to provide reasonable
best efforts to assist the Company in completing the Company's financing of the Acquisition.
In connection with entering into the Agreement,
Wabash has entered into a Commitment Letter with Morgan Stanley Senior Funding, Inc. ("Morgan Stanley"), Wells Fargo
Securities, LLC ("WFS"), Wells Fargo Bank, National Association ("Wells Fargo") and Wells Fargo Capital
Finance, LLC ("WFCF") on March 26, 2012 (the "Commitment Letter"). The Commitment Letter provides for committed
debt financing from Morgan Stanley and Wells Fargo in the form of a $450 million senior secured bridge credit facility that has
a maturity date four years from the Closing (the "Bridge Facility"). The Commitment Letter also provides that, subject
to market conditions, in place of the Bridge Facility the Company may issue (either by private placement or in an underwritten
public sale) debt, equity and/or equity-linked (including, without limitation, convertible debt) securities and/or first lien term
B loans and/or second lien term loans (collectively "Other Securities"). The Commitment Letter also provides for the
commitment of Morgan Stanley and WFCF to provide Wabash with a new asset-based revolving credit facility that has a 5-year maturity
in the event that Wabash is unable to amend its existing credit agreement by April 16, 2012 to permit the Acquisition, the Bridge
Facility and the issuance of Other Securities. The Commitment Letter is subject to various conditions, including the absence of
a Material Adverse Effect on Target having occurred, the execution of satisfactory documentation and other customary closing conditions.
The Agreement
contains customary indemnification obligations of each party with respect to breaches of representations, warranties and covenants
and certain other specified matters, provided, however, that except for breaches of the representation regarding the capitalization
of Walker and its subsidiaries
and intentional fraud, each party's indemnification obligations
are limited to $10 million, but only once the aggregate of losses that are subject to indemnification exceed $2.7 million.
2
The Agreement contains specified
termination rights for the parties. The Agreement may be terminated at any time prior to the closing by mutual written
consent of the Company and Seller or by either party, if: (i) the Acquisition fails to close on or before June 25, 2012 (the
"End Date"); (ii) any governmental authority with jurisdiction of such matter has issued a final and
nonappealable order permanently restraining, enjoining or otherwise prohibiting the Acquisition; or (iii) the other party has
breached any representation, warranty or covenant, such that a condition to closing relating to the accuracy of the other
party's representations and warranties or performance of covenants would fail to be satisfied and such breach is not
curable or, if curable, is not cured within 30 days notice of such breach. The Agreement may be terminated by Seller if all
the conditions to Closing have been satisfied, the Company fails to consummate the transaction, and the Seller was ready,
willing and able to consummate the Acquisition ("Wabash Termination Event"). The Agreement further provides that
Wabash shall pay to Seller, a fee equal to $20,000,000 in the event that the Agreement is terminated due to (i) a breach by
Wabash of its representations, warranties or covenants, or (ii) the occurrence of a Wabash Termination Event.
The foregoing description of the Agreement
is only a summary, does not purport to be complete and is qualified in its entirety by reference to the Agreement, a copy of which
is filed as
Exhibit 2.1
to this Current Report and is incorporated herein by reference.
The Agreement has been included to provide
investors and security holders with information regarding its terms. It is not intended to provide any other financial information
about the Walker Companies, the Company, or their respective subsidiaries and affiliates. The representations, warranties and covenants
contained in the Agreement were made only for purposes of the Agreement and were made as of specified dates, were solely for the
benefit of the parties to the Agreement, and are qualified by information in confidential disclosures that the Company exchanged
with Walker in connection with the execution of the Agreement. The representations and warranties may have been made for the purposes
of allocating contractual risk between the parties to the Agreement instead of establishing these matters as facts, and may be
subject to standards of materiality applicable to the contracting parties that differ from those applicable to investors. Investors
are not third-party beneficiaries under the Agreement and should not rely on the representations, warranties and covenants or any
descriptions thereof as characterizations of the actual state of facts or condition of the Walker Companies, the Company or any
of their respective subsidiaries or affiliates. Moreover, information concerning the subject matter of the representations and
warranties may change after the date of the Agreement, which subsequent information may or may not be fully reflected in the Company's
public disclosures.
Section 7 Regulation FD
Item 7.01 Regulation FD Disclosure
On March 27, 2012, Wabash National Corporation issued a press
release announcing the Transaction and delivered an investor presentation relating to the Transaction, copies of which are furnished
with this Current Report as
Exhibit 99.1
and
Exhibit 99.2
, respectively.
Section 9 - Financial Statements and Exhibits
Item 9.01
Financial Statements and Exhibits
(d) Exhibits
Exhibit No.
Exhibit
2.1
Purchase & Sale Agreement by and among Wabash National Corporation,
        Walker Group Holdings LLC and Walker Group Resources LLC dated as of March 26, 2012
99.1
Press Release of Wabash National Corporation issued on March 27, 2012
99.2
Investor Presentation of Wabash National Corporation used on March 27, 2012
3
SIGNATURES
Pursuant to the requirements of the Securities
Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
Wabash National Corporation
Date: March 27, 2012
By:
/s/ Mark J. Weber
Mark J. Weber
Senior Vice President and Chief Financial Officer
INDEX OF EXHIBITS
Exhibit No.
Exhibit
2.1
Purchase & Sale Agreement by and among Wabash National Corporation,
        Walker Group Holdings LLC and Walker Group Resources LLC dated as of March 26, 2012
99.1
Press Release of Wabash National Corporation issued on March 27, 2012
99.2
Investor Presentation of Wabash National Corporation used on March 27, 2012