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<!-- Field: Rule-Page --><DIV ALIGN="LEFT" STYLE="margin-top: 3pt; margin-bottom: 3pt"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; width: 100%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

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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>

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<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&nbsp;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):
April 17, 2012</P>

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

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

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<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>

<TABLE ALIGN="CENTER" CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
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    <TD STYLE="width: 30%; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="width: 5%; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="width: 30%; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="width: 5%; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="width: 30%; padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; text-align: center; padding-top: 0; padding-right: 0; border-bottom: Black 1pt solid; padding-left: 0; text-indent: 0">Delaware</TD>
    <TD STYLE="vertical-align: bottom; padding: 0 0 1pt; text-indent: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center; padding-top: 0; padding-right: 0; border-bottom: Black 1pt solid; padding-left: 0; text-indent: 0">1-10883</TD>
    <TD STYLE="vertical-align: bottom; padding: 0 0 1pt; text-indent: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center; padding-top: 0; padding-right: 0; border-bottom: Black 1pt solid; padding-left: 0; text-indent: 0">52-1375208</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; text-align: center; padding: 0; text-indent: 0">(State or other jurisdiction of<BR> incorporation or organization)</TD>
    <TD STYLE="vertical-align: bottom; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center; padding: 0; text-indent: 0">(Commission File<BR> Number)</TD>
    <TD STYLE="vertical-align: bottom; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center; padding: 0; text-indent: 0">(I.R.S. Employer<BR> Identification No.)</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; text-align: center; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center; padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="3" STYLE="vertical-align: top; text-align: center; padding-top: 0; padding-right: 0; border-bottom: Black 1pt solid; padding-left: 0; text-indent: 0">1000 Sagamore Parkway South <BR>
Lafayette, Indiana</TD>
    <TD STYLE="vertical-align: bottom; padding: 0 0 1pt; text-indent: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 0; padding-right: 0; border-bottom: Black 1pt solid; padding-left: 0; text-indent: 0">
        <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">&nbsp;47905</P></TD></TR>
<TR>
    <TD COLSPAN="3" STYLE="vertical-align: top; text-align: center; padding: 0; text-indent: 0">(Address of principal executive offices)</TD>
    <TD STYLE="vertical-align: bottom; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center; padding: 0; text-indent: 0">(Zip Code)</TD></TR>
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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; text-align: center">Registrant&rsquo;s telephone number, including
area code: (765)&nbsp;771-5310</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">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-align: center">&nbsp;</P>

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

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<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Wingdings">o</FONT></TD><TD STYLE="text-align: justify">Written communications pursuant to Rule&nbsp;425 under
the Securities Act (17 CFR 230.425)</TD>
</TR></TABLE>

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

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<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Wingdings">o</FONT></TD><TD STYLE="text-align: justify">Soliciting material pursuant to Rule&nbsp;14a-12 under
the Exchange Act (17 CFR 240.14a-12)</TD>
</TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Wingdings">o</FONT></TD><TD STYLE="text-align: justify">Pre-commencement communications pursuant to Rule&nbsp;14d-2(b)
under the Exchange Act (17 CFR 240.14d-2(b))</TD>
</TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Wingdings">o</FONT></TD><TD STYLE="text-align: justify">Pre-commencement communications pursuant to Rule&nbsp;13e-4(c)
under the Exchange Act (17 CFR 240.13e-4(c))</TD>
</TR></TABLE>

<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>

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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 Registrant&rsquo;s Business and Operations</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 1.01 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-indent: 0.5in">On April 17, 2012, Wabash National Corporation
(the &ldquo;Company,&rdquo; &ldquo;Wabash&rdquo; or &ldquo;we&rdquo;) entered into an Underwriting Agreement (the &ldquo;Underwriting
Agreement&rdquo;) with a group of underwriters for whom Morgan Stanley &amp; Co. LLC and Wells Fargo Securities, LLC act as active
joint book-running managers. Pursuant to the Underwriting Agreement, we agreed to sell $150,000,000 aggregate principal amount
of the Company&rsquo;s 3.375% Senior Convertible Notes due 2018 (the &ldquo;Notes&rdquo;) in a public offering pursuant to the
Company&rsquo;s effective shelf registration statement on Form S-3 (File No. 333-173150) (the &ldquo;Registration Statement&rdquo;),
<FONT STYLE="color: black">and t</FONT>he base prospectus included in the Registration Statement, as supplemented by the final
prospectus supplement dated April 17, 2012, as filed April 18, 2012 pursuant to Rule 424(b)(5) under the Securities Act<FONT STYLE="color: black">
of 1933, as amended (collectively, the &ldquo;Prospectus&rdquo;). We expect that the net proceeds from the offering of the Notes
will be approximately </FONT>$144,825,000, after deducting the underwriting discount and estimated expenses, and that the<FONT STYLE="color: black">
net proceeds will be used to fund a portion of the purchase price for the previously announced pending acquisition of Walker Group
Holdings LLC.</FONT></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">On April 23, 2012, we entered into an Indenture
with Wells Fargo Bank, National Association, as trustee (the &ldquo;Indenture&rdquo;), and a First Supplemental Indenture dated
April 23, 2012 (the &ldquo;Supplemental Indenture&rdquo;) pursuant to which we issued the Notes. The terms of the Indenture, the
Supplemental Indenture and the Notes are described in the section of the Prospectus entitled &ldquo;Description of Debt Securities&rdquo;,
as supplemented by the section entitled &ldquo;Description of Notes&rdquo;, both of which are incorporated in this Current Report
by reference.</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-indent: 0.5in">On April 17, 2012, we entered into an amendment
(the &ldquo;Amendment&rdquo;) to our existing <FONT STYLE="color: black">Credit Agreement, dated June 28, 2011, by and among Wabash
and certain of our subsidiaries, Wells Fargo Capital Finance, LLC, as joint lead arranger, joint bookrunner and administrative
agent, and RBS Citizens Business Capital, a division of RBS Citizens, N.A., as joint lead arranger, joint bookrunner and syndication
agent and other lenders and agents named therein</FONT>. The Amendment was executed to permit the issuance of <FONT STYLE="color: black">the
Notes, </FONT>and the conversion, possible redemption and other arrangements in connection with the Notes.</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">A copy of the Underwriting Agreement is
filed herewith as Exhibit 1.1 and is incorporated in this Current Report by reference. A copy of the Indenture is filed herewith
as Exhibit 4.1 and is incorporated in this Current Report by reference. A copy of the Supplemental Indenture, including the form
of the Notes as <U>Exhibit A</U> thereto, is filed herewith as Exhibit 4.2 and is incorporated in this Current Report by reference.
A copy of the Amendment is filed herewith as Exhibit 10.1 and is incorporated in this Current Report by reference.</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"><B>Item 3.02 Unregistered Sales of Equity Securities.</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Under the Underwriting Agreement described
above, the Company has agreed to sell up to $150,000,000 aggregate principal amount of the Notes. The Notes are convertible into
up to approximately 17,301,045 shares of our common stock, subject to adjustments as described in the Prospectus. The terms on
which the Notes are convertible into our common stock are described in the section of the prospectus entitled &ldquo;Description
of Notes&mdash;Conversion Rights&rdquo;, which description is incorporated into this Current Report by reference. To the extent
that any common stock is issued upon conversion of the Notes, it will be issued in transactions anticipated to be exempt from registration
under the Securities Act of 1933 by virtue of Section 3(a)(9) thereof, because no commission or other remuneration is expected
to be paid in connection with conversion of the Notes and issuance of the stock.</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>

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<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"><B>Section 9 Financial Statements and Exhibits</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 9.01 Financial Statements and Exhibits.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></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="width: 10%; padding: 0; text-indent: 0">Exhibit Nos.</TD>
    <TD STYLE="width: 90%; padding: 0; text-indent: 0">Exhibits</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">1.1</TD>
    <TD STYLE="padding: 0; text-indent: 0">Underwriting Agreement, dated April 17, 2012 among Wabash National Corporation and Morgan Stanley &amp; Co. LLC and Wells Fargo Securities, LLC as representatives of the several underwriters participating in the offering.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">4.1</TD>
    <TD STYLE="padding: 0; text-indent: 0">Indenture, dated April 23, 2012 between Wabash National Corporation and Wells Fargo Bank, National Association, as trustee.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">4.2</TD>
    <TD STYLE="padding: 0; text-indent: 0">Supplemental Indenture, dated April 23, 2012 between Wabash National Corporation and Wells Fargo Bank, National Association, as trustee.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">5.1</TD>
    <TD STYLE="padding: 0; text-indent: 0">Opinion of Hogan Lovells US LLP, regarding the legality of the Notes.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">10.1</TD>
    <TD STYLE="padding: 0; text-indent: 0">Second Amendment to Credit Agreement, dated April 17, 2012, by and among Wabash
    National     Corporation and certain of its subsidiaries identified on the signature page thereto, Wells Fargo Capital
    Finance, LLC, as     arranger and administrative agent, and other lenders and agents named therein.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">23.1</TD>
    <TD STYLE="padding: 0; text-indent: 0">Consent of Hogan Lovells US LLP (included in Exhibit 5.1).</TD></TR>
</TABLE>
<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">&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>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>

<TABLE ALIGN="CENTER" CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 49%; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="width: 2%; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="width: 1%; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="width: 2%; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="width: 46%; padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="vertical-align: top; font-weight: bold; padding: 0; text-indent: 0">Wabash National Corporation</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding: 0; text-indent: 0">Date: April 23, 2012</TD>
    <TD STYLE="vertical-align: bottom; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding: 0; text-indent: 0">By:</TD>
    <TD STYLE="vertical-align: bottom; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding: 0; text-indent: 0; border-bottom: Black 1pt solid">/s/ Mark J. Weber</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding: 0; text-indent: 0">Mark J. Weber</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: top; padding: 0; text-indent: 0">Senior Vice President and Chief Financial Officer</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">&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>

<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="width: 10%; padding: 0; text-indent: 0">Exhibit Nos.</TD>
    <TD STYLE="width: 90%; padding: 0; text-indent: 0">Exhibits</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">1.1</TD>
    <TD STYLE="padding: 0; text-indent: 0">Underwriting Agreement, dated April 17, 2012 among Wabash National Corporation and Morgan Stanley &amp; Co. LLC and Wells Fargo Securities, LLC as representatives of the several underwriters participating in the offering.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">4.1</TD>
    <TD STYLE="padding: 0; text-indent: 0">Indenture, dated April 23, 2012 between Wabash National Corporation and Wells Fargo Bank, National Association, as trustee.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">4.2</TD>
    <TD STYLE="padding: 0; text-indent: 0">Supplemental Indenture, dated April 23, 2012 between Wabash National Corporation and Wells Fargo Bank, National Association, as trustee.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">5.1</TD>
    <TD STYLE="padding: 0; text-indent: 0">Opinion of Hogan Lovells US LLP, regarding the legality of the Notes.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">10.1</TD>
    <TD STYLE="padding: 0; text-indent: 0">Second Amendment to Credit Agreement, dated April 17, 2012, by and among Wabash
    National     Corporation and certain of its subsidiaries identified on the signature page thereto, Wells Fargo Capital
    Finance, LLC, as     arranger and administrative agent, and other lenders and agents named therein.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">23.1</TD>
    <TD STYLE="padding: 0; text-indent: 0">Consent of Hogan Lovells US LLP (included in Exhibit 5.1).</TD></TR>
</TABLE>
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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):
April 17, 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))
1
Section 1 Registrant's Business and Operations
Item 1.01 Entry into a Material Definitive Agreement.
On April 17, 2012, Wabash National Corporation
(the "Company," "Wabash" or "we") entered into an Underwriting Agreement (the "Underwriting
Agreement") with a group of underwriters for whom Morgan Stanley & Co. LLC and Wells Fargo Securities, LLC act as active
joint book-running managers. Pursuant to the Underwriting Agreement, we agreed to sell $150,000,000 aggregate principal amount
of the Company's 3.375% Senior Convertible Notes due 2018 (the "Notes") in a public offering pursuant to the
Company's effective shelf registration statement on Form S-3 (File No. 333-173150) (the "Registration Statement"),
and t
he base prospectus included in the Registration Statement, as supplemented by the final
prospectus supplement dated April 17, 2012, as filed April 18, 2012 pursuant to Rule 424(b)(5) under the Securities Act
of 1933, as amended (collectively, the "Prospectus"). We expect that the net proceeds from the offering of the Notes
will be approximately
$144,825,000, after deducting the underwriting discount and estimated expenses, and that the
net proceeds will be used to fund a portion of the purchase price for the previously announced pending acquisition of Walker Group
Holdings LLC.
On April 23, 2012, we entered into an Indenture
with Wells Fargo Bank, National Association, as trustee (the "Indenture"), and a First Supplemental Indenture dated
April 23, 2012 (the "Supplemental Indenture") pursuant to which we issued the Notes. The terms of the Indenture, the
Supplemental Indenture and the Notes are described in the section of the Prospectus entitled "Description of Debt Securities",
as supplemented by the section entitled "Description of Notes", both of which are incorporated in this Current Report
by reference.
On April 17, 2012, we entered into an amendment
(the "Amendment") to our existing
Credit Agreement, dated June 28, 2011, by and among Wabash
and certain of our subsidiaries, Wells Fargo Capital Finance, LLC, as joint lead arranger, joint bookrunner and administrative
agent, and RBS Citizens Business Capital, a division of RBS Citizens, N.A., as joint lead arranger, joint bookrunner and syndication
agent and other lenders and agents named therein
. The Amendment was executed to permit the issuance of
the
Notes,
and the conversion, possible redemption and other arrangements in connection with the Notes.
A copy of the Underwriting Agreement is
filed herewith as Exhibit 1.1 and is incorporated in this Current Report by reference. A copy of the Indenture is filed herewith
as Exhibit 4.1 and is incorporated in this Current Report by reference. A copy of the Supplemental Indenture, including the form
of the Notes as
Exhibit A
thereto, is filed herewith as Exhibit 4.2 and is incorporated in this Current Report by reference.
A copy of the Amendment is filed herewith as Exhibit 10.1 and is incorporated in this Current Report by reference.
Item 3.02 Unregistered Sales of Equity Securities.
Under the Underwriting Agreement described
above, the Company has agreed to sell up to $150,000,000 aggregate principal amount of the Notes. The Notes are convertible into
up to approximately 17,301,045 shares of our common stock, subject to adjustments as described in the Prospectus. The terms on
which the Notes are convertible into our common stock are described in the section of the prospectus entitled "Description
of Notes—Conversion Rights", which description is incorporated into this Current Report by reference. To the extent
that any common stock is issued upon conversion of the Notes, it will be issued in transactions anticipated to be exempt from registration
under the Securities Act of 1933 by virtue of Section 3(a)(9) thereof, because no commission or other remuneration is expected
to be paid in connection with conversion of the Notes and issuance of the stock.
2
Section 9 Financial Statements and Exhibits
Item 9.01 Financial Statements and Exhibits.
Exhibit Nos.
Exhibits
1.1
Underwriting Agreement, dated April 17, 2012 among Wabash National Corporation and Morgan Stanley & Co. LLC and Wells Fargo Securities, LLC as representatives of the several underwriters participating in the offering.
4.1
Indenture, dated April 23, 2012 between Wabash National Corporation and Wells Fargo Bank, National Association, as trustee.
4.2
Supplemental Indenture, dated April 23, 2012 between Wabash National Corporation and Wells Fargo Bank, National Association, as trustee.
5.1
Opinion of Hogan Lovells US LLP, regarding the legality of the Notes.
10.1
Second Amendment to Credit Agreement, dated April 17, 2012, by and among Wabash
    National     Corporation and certain of its subsidiaries identified on the signature page thereto, Wells Fargo Capital
    Finance, LLC, as     arranger and administrative agent, and other lenders and agents named therein.
23.1
Consent of Hogan Lovells US LLP (included in Exhibit 5.1).
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: April 23, 2012
By:
/s/ Mark J. Weber
Mark J. Weber
Senior Vice President and Chief Financial Officer
INDEX OF EXHIBITS
Exhibit Nos.
Exhibits
1.1
Underwriting Agreement, dated April 17, 2012 among Wabash National Corporation and Morgan Stanley & Co. LLC and Wells Fargo Securities, LLC as representatives of the several underwriters participating in the offering.
4.1
Indenture, dated April 23, 2012 between Wabash National Corporation and Wells Fargo Bank, National Association, as trustee.
4.2
Supplemental Indenture, dated April 23, 2012 between Wabash National Corporation and Wells Fargo Bank, National Association, as trustee.
5.1
Opinion of Hogan Lovells US LLP, regarding the legality of the Notes.
10.1
Second Amendment to Credit Agreement, dated April 17, 2012, by and among Wabash
    National     Corporation and certain of its subsidiaries identified on the signature page thereto, Wells Fargo Capital
    Finance, LLC, as     arranger and administrative agent, and other lenders and agents named therein.
23.1
Consent of Hogan Lovells US LLP (included in Exhibit 5.1).