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UNITED STATES
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 30, 2007
Wabash National Corporation
(Exact name of registrant as specified in its charter)
         
Delaware   1-10883   52-1375208
 
(State or other jurisdiction
of incorporation) 		  (Commission
File No.) 		  (IRS 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))
 
 

 

 

INFORMATION TO BE INCLUDED IN THE REPORT
Item 2.02. Results of Operations and Financial Condition.
     On April 30, 2007, Wabash National Corporation issued a press release announcing its financial results for the quarter ended March 31, 2007. A copy of the Registrant’s press release is attached as Exhibit 99.1 and is incorporated herein by reference. The foregoing information is to be considered “filed” for purposes of Section 18 of the Securities Exchange Act of 1934.
Item 9.01. Financial Statements and Exhibits.
     (c) Exhibits
          99.1 Wabash National Corporation press release dated April 30, 2007.

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SIGNATURES
     Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.
         
  WABASH NATIONAL CORPORATION
 		  
Date: May 1, 2007  By:   /s/ Robert J. Smith    
    Robert J. Smith   
    Senior Vice President and Chief Financial Officer   

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EXHIBIT INDEX
     
Exhibit No.   Description
 
    
99.1
  Wabash National Corporation Press Release dated April 30, 2007

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