-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 NDAu49+X27g3WlwQuy8U6hp64hiRjOr75fihV+AxMS70URCiSWhxp3fJgcnaVEqT
 xngPI46VfSpfh07uxiNWrA==

<SEC-DOCUMENT>0000950152-06-010393.txt : 20061222
<SEC-HEADER>0000950152-06-010393.hdr.sgml : 20061222
<ACCEPTANCE-DATETIME>20061222155150
ACCESSION NUMBER:		0000950152-06-010393
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20061205
ITEM INFORMATION:		Departure of Directors or Principal Officers; Election of Directors; Appointment of Principal Officers
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20061222
DATE AS OF CHANGE:		20061222

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			THOR INDUSTRIES INC
		CENTRAL INDEX KEY:			0000730263
		STANDARD INDUSTRIAL CLASSIFICATION:	MOTOR HOMES [3716]
		IRS NUMBER:				930768752
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0731

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-09235
		FILM NUMBER:		061297055

	BUSINESS ADDRESS:	
		STREET 1:		419 W PIKE ST
		CITY:			JACKSON CENTER
		STATE:			OH
		ZIP:			45334
		BUSINESS PHONE:		9375966849

	MAIL ADDRESS:	
		STREET 1:		419 W PIKE STREET
		CITY:			JACKSON CENTER
		STATE:			OH
		ZIP:			45334
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>l23848ae8vk.htm
<DESCRIPTION>THOR INDUSTRIES, INC.    8-K
<TEXT>
<HTML>
<HEAD>
<TITLE>Thor Industries, Inc.    8-K</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-bottom: 1pt solid black; font-size: 1pt">&nbsp;</DIV>




<DIV align="center" style="font-size: 14pt; margin-top: 12pt"><B>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION</B>
</DIV>

<DIV align="center" style="font-size: 12pt"><B>Washington, D.C. 20549</B>
</DIV>

<DIV align="center" style="font-size: 12pt"><B><DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV></B>
</DIV>

<DIV align="center" style="font-size: 18pt; margin-top: 12pt"><B>FORM
8-K</B>
</DIV>


<DIV align="center" style="font-size: 12pt; margin-top: 12pt"><B>CURRENT REPORT</B>
</DIV>


<DIV align="center" style="font-size: 12pt; margin-top: 12pt"><B>Pursuant to Section&nbsp;13 OR 15 (d)&nbsp;of the<BR>
Securities Exchange Act of 1934</B>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 12pt">Date of Report (Date of Earliest Event Reported): December&nbsp;22, 2006 (December&nbsp;5, 2006)</DIV>

<DIV align="center" style="font-size: 24pt; margin-top: 12pt"><B>Thor Industries, Inc.</B>
</DIV>

<DIV align="center" style="font-size: 10pt">(Exact Name of Registrant as Specified in Charter)</DIV>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="31%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="31%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="31%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="center" valign="top"><B>Delaware</B><BR>
(State or Other Jurisdiction of <BR>
Incorporation)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>1-9235</B><BR>
(Commission File Number)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>93-0768752</B><BR>
(IRS Employer Identification<BR>
No.)</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" colspan="3" valign="top"><B>419 West Pike Street, <BR>
Jackson Center, Ohio</B><BR>
(Address of Principal Executive Offices)
</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;<B>45334-0629</B><BR>
(Zip Code)</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 12pt">Registrant&#146;s telephone number, including area code: <B>(937)&nbsp;596-6849</B></DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>N/A</B><BR>
(Former Name or Former Address, if Changed Since Last Report)
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">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:
</DIV>


<DIV align="left" style="margin-left: 0%; text-indent: 0%; margin-right: 0%; font-size: 10pt; margin-top: 6pt"><FONT face="Wingdings">&#111;</FONT> Written communications pursuant to Rule&nbsp;425 under the Securities Act (17 CFR 230.425)</DIV>


<DIV align="left" style="margin-left: 0%; text-indent: 0%; margin-right: 0%; font-size: 10pt; margin-top: 6pt"><FONT face="Wingdings">&#111;</FONT> Soliciting material pursuant to Rule&nbsp;14a-12 under the Exchange Act (17 CFR 240.14a-12)</DIV>


<DIV align="left" style="margin-left: 0%; text-indent: 0%; margin-right: 0%; font-size: 10pt; margin-top: 6pt"><FONT face="Wingdings">&#111;</FONT> Pre-commencement communications pursuant to Rule&nbsp;14d-2(b) under the Exchange Act (17 CFR
240.14d-2(b))</DIV>


<DIV align="left" style="margin-left: 0%; text-indent: 0%; margin-right: 0%; font-size: 10pt; margin-top: 6pt"><FONT face="Wingdings">&#111;</FONT> Pre-commencement communications pursuant to Rule&nbsp;13e-4(c) under the Exchange Act (17 CFR
240.13e-4(c))</DIV>


<DIV style="width: 100%; border-bottom: 1pt solid black; margin-top: 10pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>



<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">







<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="5%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="93%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>Item&nbsp;5.02</B>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><B>Departure of Directors or Principal Officers; Election of Directors; Appointment of
Principal Officers; Compensatory Arrangements of Certain Officers.</B></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>(e) </B>On December&nbsp;5, 2006, at the Annual Meeting of Stockholders of Thor Industries, Inc. (the
&#147;Company&#148;), the Company&#146;s stockholders voted to approve the Company&#146;s 2006 Equity Incentive Plan
(the &#147;Plan&#148;).
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Plan will be administered by the Board of Directors of the Company (the
&#147;Board&#148;) or a committee designated by the Board (the &#147;Committee&#148;). While the Company is a publicly
traded company, the Committee may consist solely of two or more members of the Board who qualify as
&#147;outside directors&#148; within the meaning of Section 162(m) of the Internal Revenue Code of 1986, as
amended (the &#147;Code&#148;), and as &#147;non-employee directors&#148; under Rule&nbsp;16b-3 as promulgated under Section
16 of the Securities Exchange Act of 1934. The Board or the Committee (the &#147;Administrator&#148;) will
have the power and authority to select Participants (as defined below) in the Plan and grant Awards
(as defined below) to such Participants pursuant to the terms of the Plan. In addition, the
Administrator will have the authority to (a)&nbsp;construe and interpret the Plan and apply its
provisions, (b)&nbsp;promulgate, amend and rescind the rules and regulations relating to the
administration of the Plan, (c)&nbsp;delegate its authority to one or more officers of the Company with
respect to Awards that do not involve certain executive officers of the Company, (d)&nbsp;determine when
Awards are to be granted under the Plan and the applicable date of grant, (e)&nbsp;select those
Participants to whom Awards shall be granted, (f)&nbsp;determine the number of shares of common stock to
be made subject to each Award, (g)&nbsp;determine whether each option is or is not intended to qualify
as an incentive stock option, (h)&nbsp;prescribe the terms and conditions of each Award, (i)&nbsp;amend any
outstanding Awards subject to certain limitations, (j)&nbsp;make decisions with respect to outstanding
Awards that may become necessary upon a change in corporate control or an event that triggers
anti-dilution adjustments, and (k)&nbsp;exercise discretion to make any and all other determinations
which it determines to be necessary or advisable for administration of the Plan. All decisions
made by the Administrator pursuant to the provisions of the Plan shall be final and binding on the
Company and the Participants.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Subject to adjustment, the total number of shares of the Company&#146;s common stock, par value
$0.10 per share, that will be available for the grant of Awards under the Plan may not exceed
1,100,000 shares; provided, that, for purposes of this limitation, any stock subject to an Award
that is canceled, forfeited or expires prior to exercise or realization will again become available
for issuance under the Plan. Subject to adjustment, no Participant will be granted, during any one
year period, options to purchase common stock or Awards with respect to more than 1,100,000 shares
of common stock. Stock available for distribution under the Plan will be authorized and unissued
shares, treasury shares or shares reacquired by the Company in any manner.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Awards may be granted to employees, directors and, in some cases, consultants and those
individuals whom the Administrator determines are reasonably expected to become employees,
directors or consultants following the date of the grant of the Award (&#147;Participants&#148;), provided
that incentive stock options may be granted only to employees. Awards may be in the form of
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">options (incentive stock options and nonstatutory stock options), restricted stock, restricted
stock units, performance compensation awards and stock appreciation rights (collectively,
&#147;Awards&#148;).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><I>Options</I>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Options may be granted as incentive stock options (stock options intended to meet the
requirements of Section&nbsp;422 of the Code) or nonstatutory stock options (stock options not intended
to meet such requirements) and will be granted in such form and will contain such terms and
conditions as the Administrator deems appropriate. The term of each option will be fixed by the
Administrator but no incentive stock option may be exercisable after the expiration of ten years
from the grant date; provided, that, in the case of incentive stock options granted to a 10%
stockholder, the term of such option may not exceed five years from the grant date. The exercise
price of each incentive stock option may not be less than 100% of the fair market value of the
common stock subject to the option on the date of grant; provided, that, in the case of incentive
stock options granted to a 10% stockholder, the exercise price may not be less than 110% of the
fair market value on the date of grant. The exercise price of each nonstatutory stock option may
not be less than 100% of the fair market value of the common stock subject to the option on the
date of grant unless such nonstatutory stock option satisfies the additional conditions applicable
to nonqualified deferred compensation under Section&nbsp;409A of the Code. The Administrator will
determine the time or times at which, or other conditions upon which, an option will vest or become
exercisable.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><I>Restricted Stock and Restricted Stock Units</I>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Administrator may award actual shares of common stock (&#147;Restricted Stock&#148;) or hypothetical
common stock units having a value equal to the fair market value of an identical number of shares
of common stock (&#147;Restricted Stock Units&#148;), which award may, but need not, provide that such
Restricted Stock or Restricted Stock Units may not be sold, assigned, transferred or otherwise
disposed of, pledged or hypothecated as collateral for a loan or as security for the performance of
an obligation or for any other purpose for such period (the &#147;Restricted Period&#148;) as the
Administrator shall determine. Subject to the restrictions set forth in the Award, Participants
who are granted Restricted Stock generally will have the rights and privileges of a stockholder as
to such restricted stock, including the right to vote such restricted stock. At the discretion of
the Administrator, cash dividends and stock dividends with respect to Restricted Stock may be
either currently paid to the Participant or withheld by the Company for the Participant&#146;s account,
and interest may be credited on the amount of the cash dividends withheld at a rate and subject to
such terms as determined by the Administrator. The cash dividends or stock dividends so withheld
by the Administrator and attributable to any particular share of Restricted Stock will be
distributed to the Participant in cash or, at the discretion of the Administrator, in shares of
common stock having a fair market value equal to the amount of such dividends, if applicable, upon
the release of restrictions on such shares. The Restricted Period shall commence on the date of
the grant and end at the time or times set forth on a schedule established by the Administrator in
the applicable Award agreement. At the discretion of the Administrator, cash dividends and stock
dividends also may be paid with respect to Restricted Stock Units, either currently or withheld for
the Participant&#146;s account and distributed upon the settlement of the Restricted Stock Unit.
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><I>Performance Compensation Awards</I>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Plan provides the Administrator with the authority, at the time of grant of any Award
(other than options and stock appreciation rights granted with an exercise price or grant price
equal to or greater than the fair market value per share of stock on the date of the grant), to
designate such Award as a performance compensation award in order to qualify such Award as
&#147;performance-based compensation&#148; under Section 162(m) of the Code. In addition, the Plan provides
the Administrator with the authority to make an Award of a cash bonus to any Participant and
designate such Award as a performance compensation award in order to qualify such Award as
&#147;performance-based compensation&#148; under Section 162(m) of the Code.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;During the first 90&nbsp;days of a performance period (or, if longer or shorter, within the maximum
period allowed under Section 162(m) of the Code), which period may not be less than one year (the
&#147;Performance Period&#148;), the Administrator may, in its sole discretion, select which Participants
will be eligible to receive performance compensation awards in respect of such Performance Period.
The Plan provides that, with regard to a particular performance compensation award, the
Administrator has full discretion to select the length of the Performance Period, the performance
criteria that will be used to establish the performance goal, the kind(s) and/or level(s) of the
performance goal(s) that is (are)&nbsp;to apply to the Company and the performance formula to be applied
against the relevant performance goal to determine, with regard to the performance compensation
award of a particular Participant, whether all, some portion or none of the performance
compensation award has been earned for the Performance Period.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The maximum performance compensation award payable to any one Participant under the Plan for a
Performance Period is 1,100,000 shares of common stock or, in the event such performance
compensation award is paid in cash, the equivalent cash value thereof, as determined by the
Administrator. The maximum amount that can be paid in any calendar year to any Participant
pursuant to a Performance Compensation Award in the form of a cash bonus is $10,000,000.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><I>Stock Appreciation Rights</I>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Stock appreciation rights may be granted either alone (&#147;Free Standing Rights&#148;) or, provided
the requirements of the Plan are satisfied, in tandem with all or part of any option granted under
the Plan (&#147;Related Rights&#148;). Upon exercise thereof, the holder of a stock appreciation right would
be entitled to receive from the Company an amount equal to the product of (i)&nbsp;the excess of the
fair market value of the Company&#146;s common stock on the date of exercise over the exercise price per
share specified in such stock appreciation right or its related option, multiplied by (ii)&nbsp;the
number of shares for which such stock appreciation right is exercised. The exercise price of a
Free Standing Right shall be determined by the Administrator, but shall not be less than 100% of
the fair market value of the Company&#146;s common stock on the date of grant of such Free Standing
Right. A Related Right granted simultaneously with or subsequent to the grant of an option shall
have the same exercise price as the related option, shall be transferable only upon the same terms
and conditions as the related option, and shall be exercisable only to the same extent as the
related option. A stock appreciation right may be settled, at the sole
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">discretion of the Administrator, in cash, shares of the Company&#146;s common stock or a combination
thereof.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><I>Change in Control</I>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In the event of a change in control (as defined in the Plan) of the Company, unless otherwise
provided in an Award agreement, all options and stock appreciation rights will become immediately
exercisable with respect to 100&nbsp;percent of the shares subject to such option or stock appreciation
rights, and the restrictions will expire immediately with respect to 100&nbsp;percent of such shares of
Restricted Stock or Restricted Stock Units subject to such Award (including a waiver of any
applicable Performance Goals). In addition, unless otherwise provided in an Award agreement, all
incomplete Performance Periods in respect of a performance compensation award will end upon a
change in control, and the Administrator will (a)&nbsp;determine the extent to which performance goals
with respect to each such Performance Period have been met, and (b)&nbsp;cause to be paid to the
applicable Participant partial or full performance compensation awards with respect to performance
goals for each such Performance Period based upon the Administrator&#146;s determination of the degree
of attainment of performance goals. Further, in the event of a change in control, the
Administrator may in its discretion and upon advance notice to the affected persons, cancel any
outstanding Awards and pay to the holders thereof, in cash or stock, or any combination thereof,
the value of such Awards based upon the price per share of the Company&#146;s common stock received or
to be received by other shareholders of the Company in the event.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><I>Amendment and Termination</I>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Board at any time, and from time to time, may amend or terminate the Plan. However,
except as provided otherwise in the Plan, no amendment shall be effective unless approved by the
stockholders of the Company to the extent stockholder approval is necessary to satisfy any
applicable law of securities exchange listing requirements. The Administrator at any time, and
from time to time, may amend the terms of any one or more Awards; provided, however, that the
Administrator may not effect any amendment which would otherwise constitute an impairment of the
rights under any Award unless the Company requests the consent of the Participant and the
Participant consents in writing.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><I>Plan Benefits to be Received</I>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Benefits and amounts to be awarded under the Plan are not currently determinable.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The above summary of the terms and conditions of the Plan is qualified in its entirety by
reference to the Company&#146;s 2006 Equity Incentive Plan filed as Exhibit&nbsp;10.1 hereto, which is
incorporated herein by reference.
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="5%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="93%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>Item&nbsp;9.01</B>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><B>Financial Statements and Exhibits.</B></TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="right" valign="top"><DIV style="margin-left:0px; text-indent:-0px">(d)
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><I>Exhibits</I></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="85%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="10%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="88%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000">Exhibit Number</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left" style="border-bottom: 1px solid #000000">Description</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">10.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">The 2006 Equity Incentive Plan (incorporated by reference to
Exhibit&nbsp;A to the definitive proxy statement filed by the Company with the SEC
on October&nbsp;31, 2006).</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>SIGNATURES</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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.
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="48%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="46%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" valign="top" align="left"><B>Thor Industries, Inc.</B></TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Date: December&nbsp;22, 2006
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">By:</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">/s/ Walter Bennett</TD>
</TR>
<TR style="font-size: 1px">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Name:
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Walter Bennett</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Title:
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"> Executive Vice President</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>EXHIBIT INDEX</B>
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="8%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="90%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left"><B>Exhibit</B></TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Number</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Description</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">10.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">The 2006 Equity Incentive Plan (incorporated by reference to Exhibit&nbsp;A to the
definitive proxy statement filed by the Company with the SEC on October&nbsp;31, 2006).</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
