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<SEC-DOCUMENT>0000950152-07-005075.txt : 20070612
<SEC-HEADER>0000950152-07-005075.hdr.sgml : 20070612
<ACCEPTANCE-DATETIME>20070612171606
ACCESSION NUMBER:		0000950152-07-005075
CONFORMED SUBMISSION TYPE:	NT 10-Q
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20070430
FILED AS OF DATE:		20070612
DATE AS OF CHANGE:		20070612
EFFECTIVENESS DATE:		20070612

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:		NT 10-Q
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-09235
		FILM NUMBER:		07915673

	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>NT 10-Q
<SEQUENCE>1
<FILENAME>l26624ant10vq.htm
<DESCRIPTION>THOR INDUSTRIES, INC.     NT 10-Q
<TEXT>
<HTML>
<HEAD>
<TITLE>THOR INDUSTRIES, INC.     NT 10-Q</TITLE>
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<TD width="1%" style="border-left: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
<TD align="center" valign="top" style="border-top: 1px solid #000000">OMB APPROVAL</TD>
<TD width="1%" style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
</TR>

<TR valign="bottom">
<TD width="1%" style="border-left: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
<TD valign="top" style="border-top: 1px solid #000000"><DIV style="margin-left:0px; text-indent:-0px">OMB Number:&nbsp;3235-0058</DIV></TD>
<TD width="1%" style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
</TR>

<TR valign="bottom">
<TD width="1%" style="border-left: 1px solid #000000">&nbsp;</TD>
<TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Expires:&nbsp;March&nbsp;31, 2006</DIV></TD>
<TD width="1%" style="border-right: 1px solid #000000">&nbsp;</TD>
</TR>

<TR valign="bottom">
<TD width="1%" style="border-left: 1px solid #000000">&nbsp;</TD>
<TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Estimated average burden
hours per response ... 2.50</DIV></TD>
<TD width="1%" style="border-right: 1px solid #000000">&nbsp;</TD>
</TR>
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<TD nowrap align="left" colspan="3" style="border-top: 1px solid #000000">&nbsp;</TD>
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<TD width="1%" style="border-left: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
<TD align="center" valign="top" style="border-top: 1px solid #000000">SEC FILE NUMBER</TD>
<TD width="1%" style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
</TR>

<TR valign="bottom">
<TD width="1%" style="border-left: 1px solid #000000">&nbsp;</TD>
<TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">001-09235</DIV></TD>
<TD width="1%" style="border-right: 1px solid #000000">&nbsp;</TD>
</TR>

<TR valign="bottom" style="font-size: 2pt">
<TD width="1%" style="border-top: 1px solid #000000">&nbsp;</TD>
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</TR>
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<TD width="1%" style="border-left: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
<TD align="center" valign="top" style="border-top: 1px solid #000000">CUSIP NUMBER</TD>
<TD width="1%" style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
</TR>

<TR valign="bottom">
<TD width="1%" style="border-left: 1px solid #000000">&nbsp;</TD>
<TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"></DIV></TD>
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</DIV>

<DIV align="center" style="font-size: 12pt; margin-top: 1pt"><B>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION<BR>
Washington, D.C. 20549</B>
</DIV>

<DIV align="center" style="font-size: 14pt; margin-top: 12pt"><B>FORM 12b-25</B>
</DIV>


<DIV align="center" style="font-size: 12pt; margin-top: 12pt"><B>NOTIFICATION OF LATE FILING</B>
</DIV>




<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
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<TD width="10%">&nbsp;</TD>
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<TD width="2%">&nbsp;</TD>
<TD width="69%">&nbsp;</TD>
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<TR valign="bottom">
<TD nowrap valign="top"><I>(Check one):</I></TD>
<TD>&nbsp;</TD>
<TD colspan="4" valign="top" align="left">
<FONT face="wingdings">&#111;</FONT>&nbsp; Form&nbsp;10-K
<FONT face="wingdings">&#111;</FONT>&nbsp; Form&nbsp;20-F
<FONT face="wingdings">&#111;</FONT>&nbsp; Form&nbsp;11-K
<FONT face="wingdings">&#120;</FONT>&nbsp; Form&nbsp;10-Q
<FONT face="wingdings">&#111;</FONT>&nbsp; Form&nbsp;10-D
<FONT face="wingdings">&#111;</FONT>&nbsp; Form&nbsp;N-SAR
<FONT face="wingdings">&#111;</FONT>&nbsp; Form&nbsp;N-CSR
</TD>
</TR>
<TR valign="bottom" style="line-height: 6pt"><!-- 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>
<TD>&nbsp;</TD>
<TD align="left" valign="top">&nbsp;</TD>
<TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
<TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
<TD>&nbsp;</TD>
<TD nowrap align="left" valign="top">For Period Ended:</TD>
<TD>&nbsp;</TD>
<TD align="left" valign="top" colspan="2">April 30, 2007</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 colspan="3" align="left" valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom" style="line-height: 3pt"><!-- 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>
<TD>&nbsp;</TD>
<TD align="left" valign="top">&nbsp;</TD>
<TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
<TD valign="top">&nbsp;</TD>
<TD>&nbsp;</TD>
<TD colspan="3" valign="top" align="left"><FONT face="wingdings">&#111;</FONT>&nbsp;&nbsp; Transition Report on Form&nbsp;10-K</TD>
<TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="line-height: 3pt"><!-- 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>
<TD>&nbsp;</TD>
<TD align="left" valign="top">&nbsp;</TD>
<TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
<TD valign="top">&nbsp;</TD>
<TD>&nbsp;</TD>
<TD colspan="3" valign="top" align="left"><FONT face="wingdings">&#111;</FONT>&nbsp;&nbsp; Transition Report on Form&nbsp;20-F</TD>
<TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="line-height: 3pt"><!-- 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>
<TD>&nbsp;</TD>
<TD align="left" valign="top">&nbsp;</TD>
<TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
<TD valign="top">&nbsp;</TD>
<TD>&nbsp;</TD>
<TD colspan="3" valign="top" align="left"><FONT face="wingdings">&#111;</FONT>&nbsp;&nbsp; Transition Report on Form&nbsp;11-K</TD>
<TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="line-height: 3pt"><!-- 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>
<TD>&nbsp;</TD>
<TD align="left" valign="top">&nbsp;</TD>
<TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
<TD valign="top">&nbsp;</TD>
<TD>&nbsp;</TD>
<TD colspan="3" valign="top" align="left"><FONT face="wingdings">&#111;</FONT>&nbsp;&nbsp; Transition Report on Form&nbsp;10-Q</TD>
<TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="line-height: 3pt"><!-- 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>
<TD>&nbsp;</TD>
<TD align="left" valign="top">&nbsp;</TD>
<TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
<TD valign="top">&nbsp;</TD>
<TD>&nbsp;</TD>
<TD nowrap colspan="3" valign="top" align="left"><FONT face="wingdings">&#111;</FONT>&nbsp;&nbsp; Transition Report on Form&nbsp;N-SAR</TD>
<TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="line-height: 6pt"><!-- 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>
<TD>&nbsp;</TD>
<TD align="left" valign="top">&nbsp;</TD>
<TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
<TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
<TD>&nbsp;</TD>
<TD colspan="2" align="left" valign="top" nowrap>For the Transition Period Ended:
</TD>
<TD>&nbsp;</TD>
<TD align="left" valign="top"></TD>
<TD>&nbsp;</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 colspan="2" align="left" valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
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</TABLE>
</DIV>
<P>
<DIV style="width: 100%; border: 1px solid black; padding: 12px;">

<DIV align="center" style="font-size: 10pt; margin-top: 6pt"><I>Read Instruction (on back page) Before Preparing Form. Please Print or Type.</I>
</DIV>

<DIV align="center" style="font-size: 10pt"><B>Nothing in this form shall be construed to imply that the Commission has verified any information contained herein.</B></DIV>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If the notification relates to a portion of the filing checked above, identify the Item(s) to which
the notification relates:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>PART I &#151; REGISTRANT INFORMATION</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 18pt">Thor Industries, Inc.<DIV style="border-bottom: 1px solid #000000; font-size: 1px">&nbsp;</DIV>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 2pt">Full Name of Registrant
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 18pt">N/A<DIV style="border-bottom: 1px solid #000000; font-size: 1px">&nbsp;</DIV>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 2pt">Former Name if Applicable
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 18pt"><BR>419 West Pike Street<DIV style="border-bottom: 1px solid #000000; font-size: 1px">&nbsp;</DIV>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 2pt">Address of Principal Executive Office <I>(Street and Number)</I>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 18pt">Jackson Center, Ohio 45334-0629<DIV style="border-bottom: 1px solid #000000; font-size: 1px">&nbsp;</DIV>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 2pt">City, State and Zip Code
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>PART II &#151; RULES 12b-25(b) AND (c)</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If the subject report could not be filed without unreasonable effort or expense and the registrant seeks relief pursuant to Rule&nbsp;12b-25(b), the following should be completed. (Check box if appropriate)
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
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<TR valign="bottom">
<TD width="5%">&nbsp;</TD>
<TD width="1%">&nbsp;</TD><!-- VRule -->
<TD width="1%">&nbsp;</TD>
<TD width="3%">&nbsp;</TD>
<TD width="2%">&nbsp;</TD>
<TD width="88%">&nbsp;</TD>
</TR>
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<TR valign="bottom">
<TD valign="middle" rowspan="5"><DIV style="margin-left:15px; text-indent:-0px"><FONT face="wingdings">&#120;</FONT></DIV></TD>
</TR>

<TR valign="bottom">
<TD style="border-right: 1px solid #000000">&nbsp;</TD>
<TD>&nbsp;</TD>
<TD align="left" valign="top">(a)
</TD>
<TD>&nbsp;</TD>
<TD align="left" valign="top">The reason described in reasonable detail in Part III of this form could not be
eliminated without unreasonable effort or expense</TD>
</TR>


<TR valign="bottom" style="line-height: 3pt"><!-- Blank Space -->
<TD style="border-right: 1px solid #000000">&nbsp;</TD>
<TD align="left" valign="top">&nbsp;</TD>
<TD>&nbsp;</TD>
<TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
<TD style="border-right: 1px solid #000000">&nbsp;</TD>
<TD>&nbsp;</TD>
<TD align="left" valign="top">(b)
</TD>
<TD>&nbsp;</TD>
<TD align="left" valign="top">The subject annual report, semi-annual report, transition report on Form&nbsp;10-K, Form&nbsp;20-F, Form&nbsp;11-K, Form&nbsp;N-SAR or Form&nbsp;N-CSR, or portion thereof, will be filed on or before the fifteenth calendar day following the prescribed due date; or the subject quarterly report or transition report on Form&nbsp;10-Q or subject distribution report on Form&nbsp;10-D, or portion thereof, will be filed on or before the fifth calendar day following the prescribed due
date*; and </TD>
</TR>
<TR valign="bottom" style="line-height: 3pt"><!-- Blank Space -->
<TD style="border-right: 1px solid #000000">&nbsp;</TD>
<TD align="left" valign="top">&nbsp;</TD>
<TD>&nbsp;</TD>
<TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
<TD>&nbsp;</TD>
<TD style="border-right: 1px solid #000000">&nbsp;</TD>
<TD>&nbsp;</TD>
<TD align="left" valign="top">(c)
</TD>
<TD>&nbsp;</TD>
<TD align="left" valign="top">The accountant&#146;s statement or other exhibit required by Rule&nbsp;12b-25(c) has been attached if applicable.</TD>
</TR>
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</DIV>


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

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<DIV style="font-size: 10pt; font-family: 'Times New Roman',Times,serif">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD width="96"></TD>
</TR>

<TR valign="top">
    <TD nowrap align="left">*</TD>
    <TD>&nbsp;</TD>
    <TD>The timing of the filing of the Form 10-Q is addressed more fully in Part&nbsp;III of this Form
12b-25.</TD>
</TR>

</TABLE>



<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>PART III &#151; NARRATIVE</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">State below in reasonable detail the reasons why Form 10-K, 20-F, 11-K, 10-Q, N-SAR, or the
transition report or portion thereof, could not be filed within the prescribed time period.
(Attach extra sheets if needed.)
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">On January&nbsp;29, 2007, Thor Industries, Inc. (the &#147;Registrant&#148;) issued a press release announcing
that the Audit Committee of the Board of Directors (the &#147;Audit Committee&#148;) initiated an independent
investigation regarding certain accounting issues at the Registrant&#146;s Dutchmen Manufacturing, Inc.
operating subsidiary (&#147;Dutchmen&#148;), primarily involving inventory, accounts receivable, accounts
payable, and cost of products sold. The Registrant promptly and voluntarily informed the SEC of
the Audit Committee&#146;s investigation, and has been responding to SEC staff requests for additional
information in connection with the staff&#146;s investigation. The Audit Committee, assisted by
independent outside legal counsel and accounting experts, thoroughly investigated the accounting
issues raised at Dutchmen. The Audit Committee and its advisors also reviewed the internal
controls at Dutchmen and other subsidiaries.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">On April&nbsp;9, 2007, the Registrant announced that on April&nbsp;4, 2007 the Board of Directors, acting
upon the recommendation of the Audit Committee and management, concluded that the Registrant&#146;s
previously issued, consolidated financial statements relating to the fiscal years 2004, 2005 and
2006 and the three months ended October&nbsp;31, 2006 contained in the Registrant&#146;s filings with the
SEC, including related reports of the Registrant&#146;s 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">Upon completing their investigation, the Audit Committee&#146;s independent advisors presented the
findings and recommendations of the investigation to the Registrant&#146;s Board of Directors on April
17, 2007 and April&nbsp;30, 2007 and to the SEC staff on May&nbsp;4, 2007. The Audit Committee&#146;s
investigation confirmed the Registrant&#146;s determination that income before income taxes recorded by
Dutchmen was overstated in the amount of approximately $26,000,000 in the aggregate from fiscal
year 2004 to the second quarter of fiscal year 2007, as a result of misconduct by Dutchmen&#146;s former
Vice President of Finance, the senior financial officer of Dutchmen, by which he intentionally
understated the cost of products sold. Dutchmen&#146;s Vice President of Finance manipulated accounts
reflecting inventory, accounts receivable, accounts payable, and cost of products sold, by entering
and approving his own inaccurate journal entries as well as reconciling the related accounts, and
prepared fraudulent supporting documentation, with the net effect of overstating Dutchmen&#146;s income
before income taxes by approximately $26,000,000 during the relevant period. The Audit Committee&#146;s
investigation found no evidence to conclude that anyone else, at Dutchmen or elsewhere in the
Company, knew of or participated in this misconduct or that there was theft or misappropriation of
company assets. The Audit Committee&#146;s investigation also identified issues with respect to
internal controls at Dutchmen, certain of the Registrant&#146;s other operating subsidiaries, and the
Registrant&#146;s corporate finance and accounting office.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Registrant has restated its previously issued financial statements as of July&nbsp;31, 2006 and
2005, and for each of the years in the three-year period ended July&nbsp;31, 2006, and the financial
results in each of the quarterly periods in 2006 and 2005, and the financials statements as of and
for the three months ended October&nbsp;31, 2006. The restatement followed the Registrant&#146;s evaluation,
considering the results from the Audit Committee&#146;s investigation, of accounting practices employed
at Dutchmen during these periods.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The restated financial statements as of July&nbsp;31, 2006 and 2005, and for each of the years in the
three-year period ended July&nbsp;31, 2006, and the financial results in each of the quarterly periods
in 2006 and 2005, are reported in the Registrant&#146;s Annual Report on Form 10-K/A filed on June&nbsp;11,
2007. The restated financial statements as of and for the three months ended October&nbsp;31, 2006 will
be reported in the Registrant&#146;s Quarterly Report on Form 10-Q/A which will be filed on or about
June&nbsp;12, 2007. The Registrant&#146;s Quarterly Report on Form 10-Q for the six months ended January&nbsp;31,
2007 will be filed as soon as reasonably practicable thereafter.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Because of the time demands on the Registrant&#146;s corporate finance department with respect to the
restated financial statements and the preparation of reports for prior periods, the Registrant was
not able to timely file its quarterly
</DIV>


<P align="center" style="font-size: 10pt">2
</DIV>


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

<DIV style="font-size: 10pt; font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">report on Form 10-Q for the period ended April 30, 2007 by the prescribed due date of June 11,
2007.  The Registrant intends to file the Form 10-Q as soon as reasonably practicable.
</DIV>




<DIV align="center" style="font-size: 10pt; margin-top: 6pt">
<B>PART IV &#151; OTHER INFORMATION</B>
</DIV>

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

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
<TD width="1%" nowrap align="left">(1)</TD>
<TD width="1%">&nbsp;</TD>
<TD>Name and telephone number of person to contact in regard to this notification</TD>
</TR>
</TABLE>
</DIV>
<DIV align="right">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="98%">
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<TD width="47%">&nbsp;</TD>
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<TD width="8%">&nbsp;</TD>
<TD width="5%">&nbsp;</TD>
<TD width="35%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR style="font-size: 10pt">
<TD align="center" valign="top" style="border-bottom: 1px solid #000000">Walter Bennett&nbsp;</TD>
<TD>&nbsp;</TD>
<TD align="center" valign="top" style="border-bottom: 1px solid #000000">(937)&nbsp;</TD>
<TD>&nbsp;</TD>
<TD align="center" valign="top" style="border-bottom: 1px solid #000000">596-6849&nbsp;</TD>
</TR>
<TR valign="bottom">
<TD valign="top" align="center"><DIV style="margin-left:0px; text-indent:-0px">(Name)</DIV></TD>
<TD>&nbsp;</TD>
<TD nowrap align="center" valign="bottom">(Area Code)
</TD>
<TD>&nbsp;</TD>
<TD align="center" valign="bottom">(Telephone Number)</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">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
<TD width="1%" nowrap align="left">(2)</TD>
<TD width="1%">&nbsp;</TD>
<TD>Have all other periodic reports required under Section&nbsp;13 or 15(d) of the Securities Exchange Act of 1934 or Section&nbsp;30 of the Investment Company Act of 1940 during the preceding 12&nbsp;months or for such shorter period that the registrant was required to file such report(s) been filed ? If answer is no, identify report(s).</TD>
</TR>
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent; margin-top: 1pt">
<TD width="1%" nowrap align="left">&nbsp;</TD>
<TD width="1%">&nbsp;</TD>
<TD align="right">Yes&nbsp;<FONT face="wingdings">&#111;</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;No&nbsp;<FONT face="wingdings">&#120;</FONT></TD>
</TR>

<TR>
<TD style="font-size: 6pt">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
<TD width="1%" nowrap align="left">&nbsp;</TD>
<TD width="1%">&nbsp;</TD>
<TD><DIV style="border-bottom: 1px solid #000000; font-size: 10pt">The Registrant has not filed its Quarterly Report on Form 10-Q for the period ended January 31, 2007.&nbsp;</DIV></TD>
</TR>

</TABLE>
</DIV>

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

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
<TD width="1%" nowrap align="left">(3)</TD>
<TD width="1%">&nbsp;</TD>
<TD>Is it anticipated that any significant change in results of operations from the corresponding period for the last fiscal year will be reflected by the earnings statements to be included in the subject report or portion thereof?</TD>
</TR>
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent; margin-top: 1pt">
<TD width="1%" nowrap align="left">&nbsp;</TD>
<TD width="1%">&nbsp;</TD>
<TD align="right">Yes&nbsp;<FONT face="wingdings">&#120;</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;No&nbsp;<FONT face="wingdings">&#111;</FONT></TD>
</TR>

<TR>
<TD style="font-size: 6pt">&nbsp;</TD>
</TR>
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
<TD width="1%" nowrap align="left">&nbsp;</TD>
<TD width="1%">&nbsp;</TD>
<TD><DIV style="border-bottom: 1px solid #000000; font-size: 10pt">&nbsp;</DIV></TD>
</TR>


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

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If so, attach an explanation of the anticipated change, both narratively and quantitatively,
and, if appropriate, state the reasons why a reasonable estimate of the results cannot be
made.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>It is estimated that the Registrant&#146;s income before income taxes for the three months ended April
30, 2007 was approximately $53.96&nbsp;million, as compared to approximately $76.24&nbsp;million for the
corresponding three months ended April&nbsp;30, 2006, as restated. The Registrant&#146;s net income for the
three months ended April&nbsp;30, 2007 is estimated to be approximately $35.57&nbsp;million, as compared to
approximately $48.67&nbsp;million for the corresponding three months ended April&nbsp;30, 2006, as restated.</TD>
</TR>
<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>It is estimated that the Registrant&#146;s income before income taxes for the three months ended January
31, 2007 was approximately $26.24&nbsp;million, as compared to approximately $47.56&nbsp;million for the
corresponding three months ended January&nbsp;31, 2006, as restated. The Registrant&#146;s net income for
the three months ended January&nbsp;31, 2007 is estimated to be approximately $18.25&nbsp;million, as
compared to approximately $29.91&nbsp;million for the corresponding three months ended January&nbsp;31, 2006,
as restated.</TD>
</TR>


<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The lower estimates for the second and third quarters of fiscal year 2007 result primarily
from lower sales volume.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The estimates noted above have not yet been subject to a SAS 100 review by the Registrant&#146;s
independent, registered public accounting firm and may be subject to
change until the Registrant finalizes its quarterly financial
statements.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>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 Registrant&#146;s
expectations. The estimates noted above have not yet been subject to a SAS 100 review by
the Registrant&#146;s independent, registered public accounting firm and may be subject to
change until the Registrant finalizes its quarterly financial
statements. Other factors which could cause materially different results include, among others,
the Registrant&#146;s ability to become current in its filings with the SEC, additional issues
that may arise in connection with the findings of the Audit Committee&#146;s investigation and
the SEC&#146;s requests for additional information, fuel prices, fuel availability, interest rate
increases, increased material costs, the success of new product introductions, the pace of
acquisitions, cost structure improvements, competition and general economic conditions and
the other risks and uncertainties discussed more fully in the Registrant&#146;s Annual Report on
Form 10-K/A for the 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 Registrant&#146;s Form
10-Q/A 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 Registrant 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 the federal
securities laws.</TD>
</TR>

</TABLE>
</DIV>

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


<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
<DIV style="font-size: 10pt; font-family: 'Times New Roman',Times,serif">
<DIV align="center" style="font-size: 10pt; margin-top: 18pt">Thor Industries, Inc.
</DIV>

<DIV align="center"><DIV style="font-size: 3pt; margin-top: 1pt; width: 100%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 0pt">(Name of Registrant as Specified in Charter)
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">has caused this notification 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="3%">&nbsp;</TD>
<TD width="1%">&nbsp;</TD>
<TD width="36%">&nbsp;</TD>
<TD width="10%">&nbsp;</TD>
<TD width="3%">&nbsp;</TD>
<TD width="1%">&nbsp;</TD>
<TD width="36%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
<TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Date:
</DIV></TD>
<TD>&nbsp;</TD>
<TD align="left" valign="top">June 12, 2007</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" style="border-top: 1px solid #000000">&nbsp;
</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 width="3%">&nbsp;</TD>
<TD width="1%">&nbsp;</TD>
<TD width="36%">&nbsp;</TD>
<TD width="10%">&nbsp;</TD>
<TD width="3%">Name:</TD>
<TD width="1%">&nbsp;</TD>
<TD width="36%">Walter Bennett</TD>
</TR>
<TR valign="bottom">
<TD width="3%">&nbsp;</TD>
<TD width="1%">&nbsp;</TD>
<TD width="36%">&nbsp;</TD>
<TD width="10%">&nbsp;</TD>
<TD width="3%">Title:</TD>
<TD width="1%">&nbsp;</TD>
<TD width="36%">Executive Vice President</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>
<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>ATTENTION</B>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt">Intentional misstatements or omissions of fact constitute Federal Criminal Violations (See 18 U.S.C. 1001).
</DIV>


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

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