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<SEC-DOCUMENT>0000950152-07-003096.txt : 20070409
<SEC-HEADER>0000950152-07-003096.hdr.sgml : 20070409
<ACCEPTANCE-DATETIME>20070409145455
ACCESSION NUMBER:		0000950152-07-003096
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	20070404
ITEM INFORMATION:		Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20070409
DATE AS OF CHANGE:		20070409

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:		07756052

	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>l25575ae8vk.htm
<DESCRIPTION>THOR INDUSTRIES   8-K
<TEXT>
<HTML>
<HEAD>
<TITLE>THOR INDUSTRIES   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: 10pt; margin-top: 18pt"><DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>FORM 8&#151;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: 18pt">Date of Report (Date of Earliest Event Reported): April&nbsp;4, 2007
</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="30%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="30%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="30%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>Delaware<BR></B>
State or Other Jurisdiction of<BR>
Incorporation)
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>001-09235<BR></B>
(Commission File Number)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>93-0768752<BR></B>
(IRS Employer Identification No.)</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</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="80%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>419 West Pike Street,<BR>
Jackson Center, Ohio<BR></B>
(Address of Principal Executive Offices)
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B><BR>
45334-0629<BR></B>
(Zip Code)</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt">Registrant&#146;s telephone number, including area code: (<B>937) 596-6849</B>
</DIV>


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

<DIV align="center" style="font-size: 10pt">(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>

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<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="10%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="88%">&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;4.02(a).</B>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><B>Non-Reliance on Previously Issued Financial Statements or a Related Audit Report<BR>
or Completed Interim Review.</B></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On April&nbsp;9, 2007, Thor Industries, Inc. (the &#147;Company&#148;) issued a press release announcing that
on April&nbsp;4, 2007 the Company&#146;s Board of Directors, acting upon the recommendation of the Audit
Committee and management, concluded that the Company&#146;s previously issued consolidated financial
statements relating to the fiscal years 2004, 2005 and 2006 and the quarter ended October&nbsp;31, 2006
contained in the Company&#146;s filings with the SEC, including related reports of its independent
registered public accounting firm, Deloitte &#038; Touche LLP, and press releases, should no longer be
relied upon. Although the Company believes it has identified the relevant periods affected, the
periods could change due to the final findings of the previously announced and ongoing internal
investigation by the Audit Committee of the Board of Directors regarding accounting issues at the
Company&#146;s Dutchmen Manufacturing, Inc. operating subsidiary.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As soon as reasonably practicable after conclusion of the Audit Committee&#146;s investigation, the
Company plans to restate its consolidated financial statements for the fiscal years 2004, 2005 and
2006 in an amendment to its Annual Report on Form 10-K for the fiscal year ended July&nbsp;31, 2006 and
to restate its consolidated financial statements for the period ended October&nbsp;31, 2006 in an
amendment to its Quarterly Report on Form 10-Q for the quarter ended October&nbsp;31, 2006. Management
is assessing the results of the internal investigation and the effect of the restatement on the
Company&#146;s internal control over financial reporting and its disclosure controls and procedures.
Until completion of the internal investigation and the restatement process, management will not
reach a final conclusion with respect to the Company&#146;s internal control over financial reporting
and its disclosure controls and procedures, including prior assessments thereof.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company&#146;s management and the Audit Committee of the Board of Directors of the Company have
discussed the matters described in this Current Report on Form 8-K with Deloitte &#038; Touche LLP, the
Company&#146;s independent registered public accounting firm.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A copy of the Company&#146;s April&nbsp;9, 2007 press release is attached hereto as Exhibit&nbsp;99.1 and is
incorporated by reference herein.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This report includes &#147;forward looking statements&#148; that involve uncertainties and risks. There
can be no assurance that actual results will not differ from the Company&#146;s expectations. Factors
which could cause materially different results include, among others, the risk that the final
conclusion of the Audit Committee&#146;s investigation could result in a determination that the effect
of the issues under review are materially greater or lesser than the Company currently believes to
be the case; the risk that the investigation could take longer than expected because of
unanticipated issues; the Company&#146;s ability to become current in its filings with the Securities
and Exchange Commission; additional issues that may arise in connection with the Audit Committee&#146;s
ongoing investigation or the audit by the Company&#146;s independent public accounting firm; and other
risks and uncertainties discussed more fully in the Company&#146;s SEC filings, including those
discussed under Item&nbsp;1A. &#147;Risk Factors&#148; in the Company&#146;s Form&nbsp;10-K
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->1<!-- /Folio -->
</DIV>

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<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">for the fiscal year ended July&nbsp;31, 2006, and in the &#147;Management&#146;s Discussion and Analysis of
Financial Condition and Results of Operations&#148; section of the Company&#146;s Form 10-Q for the quarter
ended October&nbsp;31, 2006. The Company disclaims any obligation to update or correct any
forward-looking statements made herein due to the occurrence of events after the issuance of this
report, except as required under federal securities laws.
</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="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>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d)&nbsp;<I>Exhibits</I>
</DIV>
<DIV align="right">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="98%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="5%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="90%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left"><U>Exhibit Number</U></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left"><U>Description</U></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom"><!-- Blank Space -->
    <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">99.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Copy of press release, dated April&nbsp;9, 2007, issued by the<br>
Company.</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">


</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio -->2<!-- /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 style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">



</TABLE>
</DIV>

<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>

<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left"><B>Thor Industries, Inc.</B><BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">Date:  April 9, 2007&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000" align="left">/s/ Walter Bennett
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top">Name:&nbsp;&nbsp;</TD>
    <TD align="left">Walter Bennett&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top">Title:&nbsp;&nbsp;</TD>
    <TD align="left">Executive Vice President&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>

<P align="center" style="font-size: 10pt"><!-- Folio -->3<!-- /Folio -->
</DIV>

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<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="right">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="98%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="5%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="90%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center"><B>Exhibit</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center"><U><B>Number</u></B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left"><B><U>Description</u></B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom"><!-- Blank Space -->
    <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">99.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Copy of press release, dated April&nbsp;9, 2007, issued by the Company.</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



<P align="center" style="font-size: 10pt"><!-- Folio -->4<!-- /Folio -->
</DIV>


</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>l25575aexv99w1.htm
<DESCRIPTION>EX-99.1
<TEXT>
<HTML>
<HEAD>
<TITLE>EX-99.1</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 align="right" style="font-size: 10pt; margin-top: 12pt"><B>Exhibit&nbsp;99.1</B>
</DIV>
<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><IMG src="l25575al2557590.jpg">
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 8pt"><FONT style="font-size:9pt">419 WEST PIKE STREET <B>&#149;</B> P.O. BOX 629 <B>&#149;</B> JACKSON CENTER, OHIO 45334-0629</FONT><BR>
<FONT style="font-size:9pt">PHONE 937-596-6849 <B>&#149;</B> FAX 937-596-6539</FONT>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><FONT style="font-size:22pt"><B><U>N E W S &nbsp;&nbsp;R E L E A S E</U></B></FONT>
</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="10%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="88%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Date:<BR>
Contact:
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">April&nbsp;9, 2007<BR>
Wade F. B. Thompson or Peter B. Orthwein</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><U><B>THOR ANNOUNCES THAT IT PLANS TO RESTATE FINANCIAL STATEMENTS. THE<BR>
ADJUSTMENT CONTINUES TO BE APPROXIMATELY $16 MILLION IN NET INCOME,<BR>
PRIMARILY AFFECTING FISCAL YEAR 2006.</B></U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">On January&nbsp;29, 2007, Thor Industries, Inc. (NYSE: THO) announced that the Audit Committee of the
Board of Directors initiated an internal investigation regarding certain accounting issues at its
Dutchmen Manufacturing, Inc. operating subsidiary, primarily involving inventory, accounts
receivable, accounts payable, and cost of goods sold. As previously reported, Thor promptly and
voluntarily informed the SEC of the Audit Committee&#146;s internal investigation, and has been
responding to SEC staff requests for additional information.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">On April&nbsp;4, 2007, Thor&#146;s Board of Directors, acting upon the recommendation of the Audit Committee
and management, concluded that the Company&#146;s previously issued consolidated financial statements
relating to the fiscal years 2004, 2005 and 2006 and the quarter ended October&nbsp;31, 2006 contained
in Thor&#146;s filings with the SEC, including related reports of its independent registered public
accounting firm, Deloitte &#038; Touche LLP, and press releases, should no longer be relied upon.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Consistent with Thor&#146;s prior press releases, based on the information learned to date, the Company
currently estimates that the cumulative effect of the issues identified at its Dutchmen subsidiary
would be a reduction to income before taxes of approximately $25&nbsp;million, or approximately $16
million in net income, with the primary impact occurring in fiscal 2006. However, as the Audit
Committee&#146;s investigation is ongoing, this information is subject to change based upon the final
findings of the investigation, and both the cumulative effect and periods affected could change.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Thor plans to restate its consolidated financial statements for the fiscal years 2004, 2005 and
2006 in an amendment to its Annual Report on Form 10-K for the fiscal year ended July&nbsp;31, 2006 and
plans to restate its consolidated financial statements for the period ended October&nbsp;31, 2006 in an
amendment to its Quarterly Report on Form 10-Q for the quarter ended October&nbsp;31, 2006. Thor
intends to file these reports, together with its Form 10-Q for the quarter ended January&nbsp;31, 2007,
as soon as reasonably practicable after the Audit Committee&#146;s investigation has concluded. Thor&#146;s
Board of Directors has discussed Thor&#146;s plans to restate with its independent registered public
accounting firm.
</DIV>

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

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

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Although the Company believes it has identified the relevant periods affected, the periods subject
to restatement could change due to the final findings of the Audit Committee&#146;s investigation.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Company does not currently intend to update the disclosure provided hereby until the Audit
Committee&#146;s investigation has been completed.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Company remains in strong financial condition with over $200&nbsp;million in cash and short term
investments, and no long term debt.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Thor is the world&#146;s largest manufacturer of recreation vehicles and a major builder of commercial
buses.
</DIV>

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

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

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

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">This release includes &#147;forward looking statements&#148; that involve uncertainties and risks. There
can be no assurance that actual results will not differ from the Company&#146;s expectations. Factors
which could cause materially different results include, among others, the risk that the final
conclusion of the Audit Committee&#146;s investigation could result in a determination that the effect
of the issues under review are materially greater or lesser than the Company currently believes to
be the case; the risk that the investigation could take longer than expected because of
unanticipated issues; the Company&#146;s ability to become current in its filings with the Securities
and Exchange Commission; additional issues that may arise in connection with the Audit Committee&#146;s
ongoing investigation or the audit by the Company&#146;s independent public accounting firm; and other
risks and uncertainties discussed more fully in the Company&#146;s SEC filings, including those
discussed under Item&nbsp;1A. &#147;Risk Factors&#148; in the Company&#146;s Form 10-K for the fiscal year ended July
31, 2006, and in the &#147;Management&#146;s Discussion and Analysis of Financial Condition and Results of
Operations&#148; section of the Company&#146;s Form 10-Q for the quarter ended October&nbsp;31, 2006, which are on
file with the Securities and Exchange Commission and may be accessed at http://www.sec.gov. The
Company disclaims any obligation to update or correct any forward-looking statements made herein
due to the occurrence of events after the issuance of this report, except as required under federal
securities laws.
</DIV>


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