EX-21 4 v212088_ex21.htm

Exhibit 21.00

SUBSIDIARIES OF THE COMPANY AND

OWNERSHIP OF SUBSIDIARY STOCK

		STATE OF		% OF SHARES OWNED
NAME OF SUBSIDIARY		INCORPORATION		BY THE CORPORATION*
Wabash National Trailer Centers, Inc.		Delaware		100%
Wabash Wood Products, Inc.		Arkansas		100%
Wabash National, L.P.		Delaware		100%
Wabash National Manufacturing, L.P.		Delaware		100%
Wabash National Services, L.P.		Delaware		100%
Continental Transit Corporation		Indiana		100%
Transcraft Corporation		Delaware		100%

*Includes both direct and indirect ownership by the parent, Wabash National Corporation