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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&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 16, 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"><B>WABASH NATIONAL CORPORATION</B></P>

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

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

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
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    <TD STYLE="width: 15%; padding-right: 0; padding-left: 0; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 24%; padding-right: 0; padding-left: 0; text-align: center; border-bottom: Black 1pt solid">Delaware</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 22%; padding-right: 0; padding-left: 0; text-align: center; border-bottom: Black 1pt solid">&nbsp;1-10883</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 22%; padding-right: 0; padding-left: 0; text-align: center; border-bottom: Black 1pt solid">52-1375208</TD>
    <TD STYLE="width: 15%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 0; padding-left: 0; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 0; padding-left: 0; text-align: center">&nbsp;(State or other jurisdiction of incorporation or organization)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 0; padding-left: 0; text-align: center">(Commission File Number)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 0; padding-left: 0; text-align: center">(I.R.S. Employer Identification No.)</TD>
    <TD>&nbsp;</TD></TR>
</TABLE>


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<P STYLE="margin: 0">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;</P>

<P STYLE="margin: 0"></P>



<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></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-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="width: 38%; padding-right: 0; padding-left: 0; text-align: center; border-bottom: Black 1pt solid">1000 Sagamore Parkway South <BR>
Lafayette, Indiana</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 20%; padding-right: 0; padding-left: 0; border-bottom: Black 1pt solid; text-align: center; vertical-align: bottom">47905</TD>
    <TD STYLE="width: 20%">&nbsp;</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; text-align: center">&nbsp;(Address of principal executive offices)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 0; padding-left: 0; text-align: center"> (Zip Code)&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
</TABLE>


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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0">&nbsp; &nbsp; &nbsp; &nbsp;&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &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"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;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">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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;</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"><FONT STYLE="font-family: Wingdings">&#168;</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; text-indent: 0.5in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Wingdings">&#168;</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;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Wingdings">&#168;</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;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Wingdings">&#168;</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>

<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"></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 2&#9;Financial Information</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 2.02&#9;Results of Operations and Financial Condition.</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">The following information updates the information
furnished by Wabash National Corporation (&ldquo;Wabash&rdquo; or &ldquo;we&rdquo;) in Item 2.02 of its Form 8-K dated April 13,
2012 (the &ldquo;Prior 8-K&rdquo;) by revising expected earnings per share to take into account transaction expenses associated
with Wabash&rsquo;s pending acquisition of Walker Group Holdings LLC (the &ldquo;Acquisition&rdquo;). There are no other changes
reflected below from the disclosure contained in Item 2.02 of the Prior 8-K.</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">During Wabash&rsquo;s fourth quarter 2011
and full year 2011 results conference call on February 7, 2012, we provided guidance on first quarter and full year expectations
for 2012. As an update to that guidance, quote and order activity throughout the first quarter remained healthy and in line with
seasonal demand trends. As a result, backlog as of March 31, 2012 is estimated to have remained relatively consistent with the
December 31, 2011 level of $587 million at approximately $580 million. Previous guidance provided for the first quarter estimated
shipments at approximately 11,000 new trailers, whereas actual shipments for the quarter were approximately 10,300. While slightly
below our original estimate, new trailer deliveries improved monthly throughout the quarter as customers adjusted to increasing
build rates, and year-over-year consolidated revenues for the first quarter are estimated to have been higher by approximately
$54 to $56 million, or 24 to 25 percent. In addition, as production for the first quarter was approximately 11,000 trailers, we
anticipate the shipment shortfall to be delivered in the second quarter. Our full year guidance for new trailer shipments of 50,000
to 56,000 remains unchanged.</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">Operationally during the quarter, Wabash
continued to experience workforce productivity improvements, as well as an improvement in the mix of backlog built and shipped
in the quarter, which reflected higher pricing levels. As a result of these factors, gross margins are expected to improve sequentially&nbsp;and&nbsp;first&nbsp;quarter
earnings&nbsp;per share are expected to be&nbsp;in the range of&nbsp;$0.06 to $0.07 per diluted share on a GAAP basis, or&nbsp;$0.09
to $0.10 per diluted share&nbsp;on an adjusted non-GAAP basis after excluding the effects of an estimated $0.03 per diluted share&nbsp;of
transaction expenses associated with the proposed Acquisition.</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">The information above is preliminary and
is subject to change as final results are completed. As a result, actual results could be materially different from these estimates.
Wabash is scheduled to release its first quarter 2012 results on Tuesday, May 1, 2012, after the close of the financial markets.</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">Adjusted earnings per share is a non-GAAP
measure of financial performance and should not be considered as an alternative to the GAAP presentation of earnings per share.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Safe Harbor Statement</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">This Form 8-K contains certain forward-looking
statements, as defined by the Private Securities Litigation Reform Act of 1995. Forward-looking statements convey our current expectations
or forecasts of future events. All statements contained in this Form 8-K other than statements of historical fact are forward-looking
statements. These forward-looking statements are subject to risks and uncertainties that could cause actual results to differ materially
from those implied by the forward-looking statements. Readers should review and consider the various disclosures made by the Company
in its filings with the Securities and Exchange Commission, including the risks and uncertainties described therein.</P>

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

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<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 49%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 46%">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="vertical-align: top; font-weight: bold">Wabash National Corporation</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top">Date: April 16, 2012</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top">By:</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; border-bottom: Black 1pt solid">/s/ Mark J. Weber</TD></TR>
<TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-left: 9.2pt">Mark J. Weber</TD></TR>
<TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: top">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 9.2pt">Senior Vice President and</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 9.2pt">Chief Financial Officer</P></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-top: 0pt; margin-bottom: 0pt; text-align: left"></P>

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{"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": "12759901"}, "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):
April 16, 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:
¨
Written
communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
¨
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
¨
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
¨
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
Section 2	Financial Information
Item 2.02	Results of Operations and Financial Condition.
The following information updates the information
furnished by Wabash National Corporation ("Wabash" or "we") in Item 2.02 of its Form 8-K dated April 13,
2012 (the "Prior 8-K") by revising expected earnings per share to take into account transaction expenses associated
with Wabash's pending acquisition of Walker Group Holdings LLC (the "Acquisition"). There are no other changes
reflected below from the disclosure contained in Item 2.02 of the Prior 8-K.
During Wabash's fourth quarter 2011
and full year 2011 results conference call on February 7, 2012, we provided guidance on first quarter and full year expectations
for 2012. As an update to that guidance, quote and order activity throughout the first quarter remained healthy and in line with
seasonal demand trends. As a result, backlog as of March 31, 2012 is estimated to have remained relatively consistent with the
December 31, 2011 level of $587 million at approximately $580 million. Previous guidance provided for the first quarter estimated
shipments at approximately 11,000 new trailers, whereas actual shipments for the quarter were approximately 10,300. While slightly
below our original estimate, new trailer deliveries improved monthly throughout the quarter as customers adjusted to increasing
build rates, and year-over-year consolidated revenues for the first quarter are estimated to have been higher by approximately
$54 to $56 million, or 24 to 25 percent. In addition, as production for the first quarter was approximately 11,000 trailers, we
anticipate the shipment shortfall to be delivered in the second quarter. Our full year guidance for new trailer shipments of 50,000
to 56,000 remains unchanged.
Operationally during the quarter, Wabash
continued to experience workforce productivity improvements, as well as an improvement in the mix of backlog built and shipped
in the quarter, which reflected higher pricing levels. As a result of these factors, gross margins are expected to improve sequentially and first quarter
earnings per share are expected to be in the range of $0.06 to $0.07 per diluted share on a GAAP basis, or $0.09
to $0.10 per diluted share on an adjusted non-GAAP basis after excluding the effects of an estimated $0.03 per diluted share of
transaction expenses associated with the proposed Acquisition.
The information above is preliminary and
is subject to change as final results are completed. As a result, actual results could be materially different from these estimates.
Wabash is scheduled to release its first quarter 2012 results on Tuesday, May 1, 2012, after the close of the financial markets.
Adjusted earnings per share is a non-GAAP
measure of financial performance and should not be considered as an alternative to the GAAP presentation of earnings per share.
Safe Harbor Statement
This Form 8-K contains certain forward-looking
statements, as defined by the Private Securities Litigation Reform Act of 1995. Forward-looking statements convey our current expectations
or forecasts of future events. All statements contained in this Form 8-K other than statements of historical fact are forward-looking
statements. These forward-looking statements are subject to risks and uncertainties that could cause actual results to differ materially
from those implied by the forward-looking statements. Readers should review and consider the various disclosures made by the Company
in its filings with the Securities and Exchange Commission, including the risks and uncertainties described therein.
1
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 16, 2012
By:
/s/ Mark J. Weber
Mark J. Weber
Senior Vice President and
Chief Financial Officer
2