<SEC-DOCUMENT>0001144204-14-031530.txt : 20140516
<SEC-HEADER>0001144204-14-031530.hdr.sgml : 20140516
<ACCEPTANCE-DATETIME>20140516110835
ACCESSION NUMBER:		0001144204-14-031530
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	20140516
ITEM INFORMATION:		Regulation FD Disclosure
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20140516
DATE AS OF CHANGE:		20140516

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:		14850245

	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>v378948_8k.htm
<DESCRIPTION>FORM 8-K
<TEXT>
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<P STYLE="margin: 0">&nbsp;</P>

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

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<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"><FONT STYLE="font-size: 12pt"><B>FORM 8-K</B></FONT></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):
May 16, 2014</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">&nbsp;</P>

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

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
<tr style="vertical-align: bottom">
    <td colspan="2">&nbsp;</td>
    <td>&nbsp;</td>
    <td colspan="3">&nbsp;</td>
    <td>&nbsp;</td>
    <td colspan="2">&nbsp;</td></tr>
<tr>
    <td colspan="2" style="vertical-align: top; text-align: center"><font style="font-size: 10pt">Delaware </font></td>
    <td style="vertical-align: bottom">&nbsp;</td>
    <td colspan="3" style="vertical-align: top; text-align: center"><font style="font-size: 10pt">1-10883</font></td>
    <td style="vertical-align: bottom">&nbsp;</td>
    <td colspan="2" style="vertical-align: top; text-align: center"><font style="font-size: 10pt">52-1375208</font></td></tr>
<tr>
    <td colspan="2" style="vertical-align: top">
<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; text-indent: 0.5in">&nbsp;</P></td>
    <td>&nbsp;</td>
    <td colspan="3" style="vertical-align: top">
<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; text-indent: 0.5in">&nbsp;</P></td>
    <td>&nbsp;</td>
    <td colspan="2" style="vertical-align: top">
<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; text-indent: 0.5in">&nbsp;</P></td></tr>
<tr>
    <td colspan="2" 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 colspan="3" 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 colspan="2" 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>
<tr>
    <td>&nbsp;</td>
    <td colspan="3" style="vertical-align: bottom; text-align: center">&nbsp;</td>
    <td style="vertical-align: bottom; text-align: center">&nbsp;</td>
    <td colspan="3" style="vertical-align: bottom; text-align: center">&nbsp;</td>
    <td>&nbsp;</td></tr>
<tr>
    <td>&nbsp;</td>
    <td nowrap colspan="3" style="vertical-align: top; text-align: center"><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; text-align: center">&nbsp;</td>
    <td colspan="3" style="vertical-align: top; text-align: center"><font style="font-size: 10pt">47905</font></td>
    <td>&nbsp;</td></tr>
<tr>
    <td>&nbsp;</td>
    <td colspan="3" style="vertical-align: top">
<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></td>
    <td style="text-align: center">&nbsp;</td>
    <td colspan="3" style="vertical-align: top">
<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></td>
    <td>&nbsp;</td></tr>
<tr>
    <td>&nbsp;</td>
    <td nowrap colspan="3" 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 colspan="3" style="vertical-align: top; text-align: center"><font style="font-size: 10pt">(Zip Code)</font></td>
    <td>&nbsp;</td></tr>
<tr>
    <td>&nbsp;</td>
    <td style="width: 156px">&nbsp;</td>
    <td>&nbsp;</td>
    <td style="width: 96px">&nbsp;</td>
    <td>&nbsp;</td>
    <td style="width: 78px">&nbsp;</td>
    <td>&nbsp;</td>
    <td style="width: 163px">&nbsp;</td>
    <td>&nbsp;</td></tr>
</table>
<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>


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<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; text-align: center">&nbsp;</P>

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

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
<tr style="vertical-align: top">
    <td nowrap style="text-align: right">&nbsp;</td>
    <td>&nbsp;</td>
    <td><font style="font: 10pt Wingdings">o</font><font style="font-size: 10pt">Written communications pursuant to Rule&nbsp;425 under the Securities Act (17 CFR 230.425)</font></td></tr>
<tr>
    <td colspan="5">&nbsp;</td></tr>
<tr style="vertical-align: top">
    <td nowrap style="width: 1%; text-align: right">&nbsp;</td>
    <td style="width: 1%">&nbsp;</td>
    <td><font style="font: 10pt Wingdings">o</font><font style="font-size: 10pt"> Soliciting material pursuant to Rule&nbsp;14a-12 under the Exchange Act (17 CFR 240.14a-12)</font></td>
    <td>&nbsp;</td>
    <td>&nbsp;</td></tr>
<tr>
    <td colspan="5">&nbsp;</td></tr>
<tr style="vertical-align: top">
    <td nowrap style="text-align: right">&nbsp;</td>
    <td>&nbsp;</td>
    <td><font style="font: 10pt Wingdings">o</font><font style="font-size: 10pt"> Pre-commencement communications pursuant to Rule&nbsp;14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</font></td>
    <td>&nbsp;</td>
    <td>&nbsp;</td></tr>
<tr>
    <td colspan="5">&nbsp;</td></tr>
<tr style="vertical-align: top">
    <td nowrap style="text-align: right">&nbsp;</td>
    <td>&nbsp;</td>
    <td><font style="font: 10pt Wingdings">o</font><font style="font-size: 10pt"> Pre-commencement communications pursuant to Rule&nbsp;13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</font></td>
    <td>&nbsp;</td>
    <td>&nbsp;</td></tr>
</table>

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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"></P>

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<TR STYLE="vertical-align: top">
    <TD STYLE="width: 9%; padding-right: 0; padding-left: 0; font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>Section 7 &mdash; </B></FONT></TD>
    <TD STYLE="width: 91%; padding-right: 0; padding-left: 0; font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>Regulation FD</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 0; padding-left: 0; font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>Item 7.01</B></FONT></TD>
    <TD STYLE="padding-right: 0; padding-left: 0; font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>Regulation FD Disclosure.</B></FONT></TD></TR>
</TABLE>


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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">On May 16, 2014, Wabash National Corporation (&ldquo;Wabash
National&rdquo; or the &ldquo;Company&rdquo;) issued a press release announcing that it had entered into a definitive agreement
to sell to TEC Equipment, Inc. certain assets relating to three of the Company&rsquo;s retail branch locations that sell new and
used trailers and provides aftermarket parts and service, for $4.5 million in cash, subject to closing-date purchase price adjustments
relating to final quantities of operating assets acquired. The transaction is expected to close during the second quarter of 2014,
and following the closing TEC Equipment will operate these locations as a Wabash dealer. A copy of the press release 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"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 9%; padding-right: 0; padding-left: 0; font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>Section 9 &mdash; </B></FONT></TD>
    <TD STYLE="width: 91%; padding-right: 0; padding-left: 0; font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>Financial Statements and Exhibits</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 0; padding-left: 0; font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>Item 9.01</B></FONT></TD>
    <TD STYLE="padding-right: 0; padding-left: 0; font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>Financial Statements and Exhibits.</B></FONT></TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></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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<tr>
    <TD>&nbsp;</td>
    <td colspan="2">&nbsp;</td></tr>
<tr>
    <TD NOWRAP STYLE="vertical-align: top; width: 9%"><font style="font-size: 10pt">&nbsp;&nbsp;99.1</font></td>
    <TD STYLE="vertical-align: bottom; width: 0%">&nbsp;</td>
    <TD STYLE="vertical-align: top"><font style="font-size: 10pt">Press Release of Wabash National dated May 16, 2014.</font></td></tr>
</table>
<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; 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>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
<tr style="vertical-align: bottom">
    <TD>&nbsp;</td>
    <TD>&nbsp;</td>
    <TD>&nbsp;</td>
    <TD>&nbsp;</td>
    <TD COLSPAN="2">&nbsp;</td></tr>
<tr>
    <TD STYLE="vertical-align: top">&nbsp;</td>
    <TD STYLE="vertical-align: bottom">&nbsp;</td>
    <TD COLSPAN="4" STYLE="vertical-align: top"><font style="font-size: 10pt"><b>Wabash National Corporation</b></font></td></tr>
<tr style="vertical-align: bottom">
    <TD>&nbsp;</td>
    <TD>&nbsp;</td>
    <TD>&nbsp;</td>
    <TD>&nbsp;</td>
    <TD COLSPAN="2">&nbsp;</td></tr>
<tr>
    <TD STYLE="vertical-align: top; width: 49%"><font style="font-size: 10pt">Date: May 16, 2014</font></td>
    <TD STYLE="vertical-align: bottom; width: 2%">&nbsp;</td>
    <TD STYLE="vertical-align: top; width: 1%"><font style="font-size: 10pt">By: </font></td>
    <TD STYLE="vertical-align: bottom; width: 2%">&nbsp;</td>
    <TD STYLE="vertical-align: top; width: 23%; border-bottom: Black 1pt solid"><FONT STYLE="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;/s/ Jeffery L. Taylor</FONT></TD>
    <TD STYLE="vertical-align: top; width: 23%">&nbsp;</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 COLSPAN="2" STYLE="vertical-align: top; padding-left: 9.2pt"><font style="font-size: 10pt">Jeffery L. Taylor</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 COLSPAN="2" 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>


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<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>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR>
    <TD NOWRAP STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
<tr>
    <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 May 16, 2014.</P></td></tr>
<tr>
    <TD STYLE="width: 9%">&nbsp;</td>
    <TD STYLE="width: 0%">&nbsp;</td>
    <TD>&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>

<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">&nbsp;</P>



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<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>v378948_ex99-1.htm
<DESCRIPTION>EXHIBIT 99.1
<TEXT>
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<P STYLE="margin: 0; text-align: right"><B>Exhibit 99.1</B></P>

<P STYLE="margin: 0; text-align: right">&nbsp;</P>

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

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

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="width: 50%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Media
Contact:<FONT STYLE="color: #333333"> </FONT></B></P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(765) 771-5766</P>

<P STYLE="margin: 0pt 0"><FONT STYLE="color: Blue"><U>dana.stelsel@wabashnational.com</U></FONT></P>



</TD>
    <TD STYLE="width: 50%; text-align: right; vertical-align: top">&nbsp;<IMG SRC="image_002.jpg" ALT=""></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
</TABLE>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><FONT STYLE="font-size: 11pt"><B>Wabash
National&reg; Expands West Coast Sales and Service with New Dealer TEC Equipment, Inc.</B></FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><FONT STYLE="font-size: 11pt"><I>Commercial
Trailer Products Group announces dealer agreement with TEC Equipment for dry vans, refrigerated vans and platform trailers</I></FONT></P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">LAFAYETTE, Ind. &mdash; May 16, 2014 &mdash; <FONT STYLE="color: Blue"><U>Wabash
National Corporation</U></FONT>&nbsp;(NYSE: WNC), a diversified industrial manufacturer and North America&rsquo;s leading producer
of semi-trailers and liquid transportation systems, today announced an agreement with Portland-based TEC Equipment, Inc. to provide
sales, parts and service for Wabash National&reg;, Transcraft&reg; and Benson&reg; brand trailers in California, Oregon and Washington.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&ldquo;The agreement with TEC Equipment
is one more step in executing Wabash National Corporation&rsquo;s strategic growth plan as we expand access and service along the
West Coast,&rdquo; explained Dick Giromini, president and chief executive officer of Wabash National Corporation.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">Beginning May 2014, TEC Equipment will
facilitate the transition of three Wabash National Trailer Centers to independent dealer facilities operated by TEC Equipment.
These locations in Portland, Oregon, and Sacramento and Fontana, California, will add to the geographic footprint of TEC Equipment&rsquo;s
four existing locations that will sell and service Wabash National, Transcraft and Benson products.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&ldquo;TEC Equipment has extensive
expertise in the business and a long history of providing effective transportation solutions to its customer base,&rdquo; added
Brent Yeagy, group president of Commercial Trailer Products at Wabash National. &ldquo;We are pleased to welcome TEC Equipment
to the team as we strengthen our competitive presence on the West Coast, while continuing to expand and elevate our dealer network
to provide the level of support our customers expect.&rdquo;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&ldquo;Our relationship with TEC Equipment
provides the opportunity for our retail locations to channel their energies in driving the many growth and diversification efforts
already underway, including tank parts and service expansion, mobile service growth, and customer-site service growth opportunities,&rdquo;
added Rick Klein, vice president and general manager of Retail.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">TEC Equipment will be fully stocked
with new model year Wabash National dry and refrigerated vans, and Transcraft and Benson platform trailers, in addition to being
outfitted with a full selection of parts through Aurora Parts &amp; Accessories, LLC, the exclusive supplier of authorized parts
for Wabash National.</P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&ldquo;Aurora looks forward to this
new partnership with the TEC Equipment team,&rdquo; said Mike Conley, vice president of sales at Aurora Parts &amp; Accessories.
&ldquo;We are committed to providing the highest level of parts and service support to ensure a seamless transition for the local
customer base and our national fleet customers through FleetPerform&reg;.&rdquo;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&ldquo;We are very excited about our
new relationship with Wabash National,&rdquo; said TEC Equipment Chief Executive Officer and President Dave Thompson. &ldquo;As
the largest full-service truck dealership on the West Coast, TEC is positioned to service small and large fleets alike as our trailer
sales and support division grows with the addition of Wabash National&rsquo;s portfolio of high-quality vans and platform trailers.&rdquo;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">Customers may contact Sean Kenney,
vice president of sales for Commercial Trailer Products, at (765) 771-5300 with questions about sales and service support at these
new locations.</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; text-align: center">###</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, liquid tank trailers, intermodal equipment, engineered products and composite products. Its innovative products are
sold under the following brand names: Wabash National&reg;, Transcraft&reg;, Benson&reg;, DuraPlate&reg;, Walker Transport, Walker
Defense Group, Walker Barrier Systems, Walker Engineered Products, Brenner&reg; Tank, Beall&reg;, Garsite, Progress Tank, TST&reg;,
Bulk Tank International and Extract Technology&reg;. To learn more, visit <FONT STYLE="color: Blue"><U>www.wabashnational.com</U></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"><B>About TEC Equipment, Inc.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Headquartered in Portland, Oregon, TEC Equipment, Inc. has
19 locations strategically located along the west coast&rsquo;s I-5 corridor in Oregon, Washington, Nevada and California. Since
its modest beginnings in 1976, TEC Equipment has grown to be the west&rsquo;s largest and most recognized multi-point, full-service
truck dealership. TEC Equipment&rsquo;s commercial truck franchises include: Mack, Volvo, Isuzu, Hino and GMC, Cottrell car carriers,
and Wabash trailers, along with authorized service centers for Autocar and Cummins &amp; CAT engines. With a large inventory of
equipment, parts, service, body shop, fuel, insurance, financing, rental and leasing, TEC Equipment offers one-stop truck shopping.
For more information, please visit www.tecequipment.com or contact Dave Schwanke, corporate marketing manager at 503-285-7667
or <FONT STYLE="color: Blue"><U>dschwanke@tecequipment.com</U></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"></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"><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 sale of certain assets of
Wabash National Corporation to TEC Equipment 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 and the time and resources required to do so, 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>



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