<SEC-DOCUMENT>0001144204-13-004045.txt : 20130125
<SEC-HEADER>0001144204-13-004045.hdr.sgml : 20130125
<ACCEPTANCE-DATETIME>20130125160618
ACCESSION NUMBER:		0001144204-13-004045
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	20130124
ITEM INFORMATION:		Regulation FD Disclosure
ITEM INFORMATION:		Other Events
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20130125
DATE AS OF CHANGE:		20130125

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			WABASH NATIONAL CORP /DE
		CENTRAL INDEX KEY:			0000879526
		STANDARD INDUSTRIAL CLASSIFICATION:	TRUCK TRAILERS [3715]
		IRS NUMBER:				521375208
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-10883
		FILM NUMBER:		13548833

	BUSINESS ADDRESS:	
		STREET 1:		1000 SAGAMORE PARKWAY SOUTH
		CITY:			LAFAYETTE
		STATE:			IN
		ZIP:			47905
		BUSINESS PHONE:		7657715310

	MAIL ADDRESS:	
		STREET 1:		1000 SAGAMORE PARKWAY SOUTH
		CITY:			LAFAYETTE
		STATE:			IN
		ZIP:			47905
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>v333024_8k.htm
<DESCRIPTION>FORM 8-K
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">SECURITIES AND EXCHANGE COMMISSION</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Washington, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FORM 8-K</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Current Report Pursuant to Section&nbsp;13
or 15(d)<BR>
of the Securities Exchange Act of 1934</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Date of Report (Date of earliest event reported):
January 24, 2013</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>WABASH NATIONAL CORPORATION</B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Exact name of registrant as specified
in its charter)&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

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    <TD STYLE="vertical-align: top; width: 32%; text-align: center; border-bottom: Black 1pt solid"><FONT STYLE="font-size: 10pt">Delaware </FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 2%; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 32%; text-align: center; border-bottom: Black 1pt solid"><FONT STYLE="font-size: 10pt">1-10883</FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 2%; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 32%; text-align: center; border-bottom: Black 1pt solid"><FONT STYLE="font-size: 10pt">52-1375208</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">(State or other jurisdiction of incorporation or organization) </FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">(Commission File</FONT><BR>
<FONT STYLE="font-size: 10pt">Number) </FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">(I.R.S. Employer</FONT><BR>
<FONT STYLE="font-size: 10pt">Identification No.)</FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

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    <TD NOWRAP STYLE="vertical-align: top; width: 48%; text-align: center; border-bottom: Black 1pt solid"><FONT STYLE="font-size: 10pt">1000 Sagamore Parkway South </FONT><BR>
<FONT STYLE="font-size: 10pt">Lafayette, Indiana</FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 4%; text-align: center; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 48%; text-align: center; border-bottom: Black 1pt solid"><BR>
<FONT STYLE="font-size: 10pt">47905</FONT></TD></TR>
<TR>
    <TD NOWRAP STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">(Address of principal executive offices)</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">(Zip Code)</FONT></TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Registrant&rsquo;s telephone number, including
area code: (765)&nbsp;771-5310</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>


<HR SIZE="1" NOSHADE ALIGN="CENTER" STYLE="width: 100%; color: gray">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Not applicable</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Former name or former address, if changed
since last report)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

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<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Wingdings">&#168;</FONT></TD><TD STYLE="text-align: justify">Written communications pursuant to Rule&nbsp;425 under
the Securities Act (17 CFR 230.425)</TD>
</TR></TABLE>

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<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Wingdings">&#168;</FONT></TD><TD STYLE="text-align: justify">Soliciting material pursuant to Rule&nbsp;14a-12 under
the Exchange Act (17 CFR 240.14a-12)</TD>
</TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Wingdings">&#168;</FONT></TD><TD STYLE="text-align: justify">Pre-commencement communications pursuant to Rule&nbsp;14d-2(b)
under the Exchange Act (17 CFR 240.14d-2(b))</TD>
</TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Wingdings">&#168;</FONT></TD><TD STYLE="text-align: justify">Pre-commencement communications pursuant to Rule&nbsp;13e-4(c)
under the Exchange Act (17 CFR 240.13e-4(c))</TD>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Section 7 &mdash; Regulation FD</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 7.01&#9;Regulation FD Disclosure.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">On January 25, 2013, Wabash National Corporation (&ldquo;Wabash
National&rdquo; or the &ldquo;Company&rdquo;) issued a press release relating to the transaction described under Item 8.01 below.
A copy of the press release, which pursuant to this Item is being furnished with this Current Report, is attached to this Current
Report as Exhibit 99.1 and is incorporated by reference herein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Section 8 &mdash; Other Events</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 8.01&#9;Other Events.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">On January 24, 2013, Wabash National Corporation entered into
a definitive agreement to acquire certain assets of the tank and trailer business of Beall Corporation, a Portland, Oregon-based
manufacturer of aluminum tank trailers and related equipment, for approximately <FONT STYLE="color: black">$15 million in cash</FONT>.
The transaction is expected to close during the first quarter of 2013.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Beall Corporation began Chapter 11 reorganization proceedings
in September of 2012, followed by a bankruptcy-court approved auction of its assets in December. Wabash National was the winning
bidder for certain assets of Beall&rsquo;s tank and trailer business, including its Portland, Oregon manufacturing facility, as
well as equipment, inventory, certain product designs, intellectual property and other related assets. The closing of the transaction
is subject to customary closing conditions for a sale of this type, including the Bankruptcy Court for the District of Oregon
entering a final order approving the acquisition by Wabash National pursuant to and in accordance with the definitive agreement.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Safe Harbor Statement</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">This report contains certain forward-looking statements as defined
by the Private Securities Litigation Reform Act of 1995 about the Company&rsquo;s proposed acquisition of certain assets of Beall
Corporation and the timing of the anticipated transaction. Forward-looking statements convey the Company&rsquo;s current beliefs,
expectations or forecasts of future events but are subject to a number of risks, uncertainties and changes in circumstances, which
may cause actual results or actions to differ materially from what is expressed or implied by these statements. All statements
contained in this press release other than statements of historical fact are forward-looking statements. The factors that could
cause actual future results to differ materially from current expectations include, but are not limited to, the satisfaction of
conditions to closing the transaction, the ability to successfully integrate the former Beall operations and programs with the
Company&rsquo;s and the time and resources required to do so, the uncertainties inherent in commercial, manufacturing and production
activities, decisions by regulatory authorities regarding whether and when to approve the transaction or any applications, competitive
developments, conditions in each of the companies industries. Readers should review and consider the various disclosures made by
the Company in this report and in the Company&rsquo;s other reports to its stockholders and periodic reports on Forms 10-K and
10-Q and the risk factors discussed in the Company&rsquo;s filings with the U.S. Securities and Exchange Commission.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Section 9 &mdash; Financial Statements and Exhibits</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 9.01&#9;Financial Statements and Exhibits.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(d) <U>Exhibits</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
<TR>
    <TD NOWRAP STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">&nbsp;&nbsp;99.1</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">Press Release of Wabash National dated January 25, 2013.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SIGNATURES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">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.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>




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    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="vertical-align: top; font-weight: bold"><FONT STYLE="font-size: 10pt"><B>Wabash National Corporation</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 49%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 46%">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">Date: January 25, 2013</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">By: </FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; border-bottom: Black 1pt solid"><FONT STYLE="font-size: 10pt">/s/ Mark J. Weber</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-left: 9.2pt"><FONT STYLE="font-size: 10pt">Mark J. Weber</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: top">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 9.2pt">Senior Vice President and</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 9.2pt">Chief Financial Officer</P></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><U>Exhibit Index</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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    <TD NOWRAP STYLE="vertical-align: top">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Exhibit No.</U></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">99.1</P></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Exhibit</U></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Press Release of Wabash National dated January 25, 2013.</P></TD></TR>
<TR>
    <TD STYLE="width: 15%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 84%">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<DESCRIPTION>EXHIBIT 99.1
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        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Media Contact:</B><BR>
        Tom Rodak</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Director, Corporate Marketing</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">765-771-5555</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">tom.rodak@wabashnational.com</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P></TD>
    <TD STYLE="width: 33%; font-size: 10pt; font-weight: bold; text-align: center"><IMG SRC="image_001.jpg" ALT="Description: Wabash National Logo.jpg" STYLE="height: 94px; width: 148px"></TD>
    <TD STYLE="width: 33%">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Investor Relations:</B><BR>
        Jeff Taylor</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">VP, Finance &amp; Investor Relations</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">765-771-5438</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">jeff.taylor@wabashnational.com</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P></TD></TR>
</TABLE>


<P STYLE="margin: 0"></P>

<P STYLE="margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; color: red"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Wabash National<SUP>&reg;</SUP> Announces
Agreement to Acquire Certain Assets of Beall Corporation</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;<B><I>Expands tank trailer portfolio
and geographic footprint</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><BR>
LAFAYETTE, Ind. <FONT STYLE="color: black">&ndash; Jan 25, 2013 </FONT>&ndash; Wabash National Corporation (NYSE: WNC) today announced
that it has entered into a definitive agreement to acquire certain assets of the tank and trailer business of Beall Corporation,
a Portland, Oregon-based manufacturer of aluminum tank trailers and related equipment, for approximately <FONT STYLE="color: black">$15
million in cash</FONT>. <FONT STYLE="color: black">The acquisition is expected to close during the first quarter of 2013.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&ldquo;This acquisition represents the latest step in our ongoing
initiative to diversify outside of our core Commercial Trailer Products business. Additionally, these assets and the Beall brand
name strategically complement our Walker Group business through product portfolio expansion and geographic growth in the West,&rdquo;
said Wabash National President and Chief Executive Officer, Dick Giromini. &ldquo;Beall has a long-standing reputation for industry-leading
product designs and quality. We&rsquo;re excited about strengthening our tank trailer offering with another premier brand as we
continue to identify opportunities to further grow and enhance shareholder value.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Commenting on the transaction, President of the Walker Group,
Doug Chapple said, &ldquo;Established in 1905, the Beall brand further enhances our industry-leading liquid tank product lines
which include Walker Transport and Brenner Tank. The addition of Beall&rsquo;s 406 Petroleum tank trailer and Dry Bulk product
line will open up new markets providing the broadest product portfolio in the tank industry and with the addition of production
capabilities in Portland, Oregon, creates a truly nationwide footprint.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Beall Corporation began Chapter 11 reorganization proceedings
in September of 2012, followed by a bankruptcy-court approved auction of its assets in December. Wabash National was the winning
bidder for certain assets of Beall&rsquo;s tank and trailer business, including its Portland, Oregon manufacturing facility, as
well as equipment, inventory, certain product designs, intellectual property and other related assets. The closing of the transaction
is subject to the Bankruptcy Court for the District of Oregon entering a final order approving the acquisition by Wabash National
pursuant to and in accordance with the definitive agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Company will provide additional information and discuss
this transaction during its Fourth Quarter and Year-end earnings release conference call scheduled for Wednesday, February 6, 2013,
at 10:00 a.m. EST. The phone number to access the conference call is 888-771-4371<FONT STYLE="color: black">, participant code
</FONT>34129820. A live audio webcast of the call will be available through the company&rsquo;s website at www.wabashnational.com.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>About Wabash National Corporation </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Headquartered in Lafayette, Indiana, Wabash National Corporation
(NYSE: WNC) is a diversified industrial manufacturer and North America&rsquo;s leading producer of semi trailers and liquid transportation
systems. Established in 1985, the company specializes in the design and production of dry freight vans, refrigerated vans, platform
trailers, intermodal equipment, liquid tank trailers, frac tanks, engineered products, and composite products. Wabash National
operates three wholly-owned subsidiaries: Transcraft Corporation, Walker Group Holdings LLC and Wabash National Trailer Centers,
Inc. Its innovative products are sold under the following brand names: Wabash National&reg;, Transcraft&reg;, Benson&reg;, DuraPlate&reg;,
ArcticLite&reg;, Walker&reg; Transport, Walker&reg; Stainless Equipment, Walker&reg; Defense Group, Walker&reg; Barrier Systems,
Walker&reg; Engineered Products, Brenner&reg; Tank, GarsiteTM, Progress TankTM, TST&reg;, Bulk Tank InternationalTM and Extract
Technology&reg;. To learn more, visit www.wabashnational.com.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>About Beall Corporation </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Beall Corporation is headquartered in Portland, Oregon. The
company operates five factories and eleven sales branches across the United States. Beall products include aluminum and stainless
steel tanks, pneumatics, bottom dumps, end dumps, and dump bodies. In addition to manufacturing trailers, Beall Corporation also
features a full line of aftermarket heavy-duty parts and service.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Safe Harbor Statement</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">This press release contains certain forward-looking statements
as defined by the Private Securities Litigation Reform Act of 1995 about the Company&rsquo;s proposed acquisition of certain assets
of Beall Corporation and the timing of the anticipated transaction. Forward-looking statements convey the Company&rsquo;s current
beliefs, expectations or forecasts of future events but are subject to a number of risks, uncertainties and changes in circumstances,
which may cause actual results or actions to differ materially from what is expressed or implied by these statements. All statements
contained in this press release other than statements of historical fact are forward-looking statements. The factors that could
cause actual future results to differ materially from current expectations include, but are not limited to, the satisfaction of
conditions to closing the transaction, the ability to successfully integrate the former Beall operations and programs with the
Company&rsquo;s and the time and resources required to do so, the uncertainties inherent in commercial, manufacturing and production
activities, decisions by regulatory authorities regarding whether and when to approve the transaction or any applications, competitive
developments, conditions in each of the companies industries. Readers should review and consider the various disclosures made by
the Company in this press release, in the Company&rsquo;s reports to its stockholders and periodic reports on Forms 10-K and 10-Q
and the risk factors discussed in the Company&rsquo;s filings with the U.S. Securities and Exchange Commission.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">###</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>



<P STYLE="margin: 0"></P>

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`
end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
