<SEC-DOCUMENT>0001144204-14-034840.txt : 20140623
<SEC-HEADER>0001144204-14-034840.hdr.sgml : 20140623
<ACCEPTANCE-DATETIME>20140602084046
ACCESSION NUMBER:		0001144204-14-034840
CONFORMED SUBMISSION TYPE:	SD
PUBLIC DOCUMENT COUNT:		2
<RULE>
<RULE-NAME>13p-1
<ITEM>
<ITEM-NUMBER>1.01
<ITEM-PERIOD>20131231
</ITEM>
<ITEM>
<ITEM-NUMBER>1.02
<ITEM-PERIOD>20131231
</ITEM>
</RULE>
FILED AS OF DATE:		20140602
DATE AS OF CHANGE:		20140602

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:		SD
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-10883
		FILM NUMBER:		14882315

	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>SD
<SEQUENCE>1
<FILENAME>v380261_sd.htm
<DESCRIPTION>FORM SD
<TEXT>
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<P STYLE="margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt"><FONT STYLE="font-size: 16pt"><B>UNITED
STATES</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-size: 16pt"><B>SECURITIES
AND EXCHANGE COMMISSION</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-size: 12pt"><B>Washington,
D.C. 20549</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-size: 12pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-size: 16pt"><B>Form
SD</B></FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>S<FONT STYLE="font-size: 10pt">PECIALIZED
</FONT>D<FONT STYLE="font-size: 10pt">ISCLOSURE REPORT</FONT></B></P>

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

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

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

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Wabash National
Corporation&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(Exact Name of Registrant
as Specified in 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 0pt 0.8in"></P>

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    <TD STYLE="width: 33%; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Delaware</B></FONT></TD>
    <TD STYLE="width: 34%; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>1-10883</B></FONT></TD>
    <TD STYLE="width: 33%; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>52-1375208</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>(State or Other Jurisdiction</B></FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>(Commission File No.)</B></FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>(I.R.S. Employer</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>of Incorporation)</B></FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Identification Number)</B></FONT></TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.8in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.65in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.65in"></P>

<!-- Field: Rule-Page --><DIV ALIGN="CENTER" STYLE="margin-top: 0; margin-bottom: 0"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid; width: 100%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.65in"></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: 60%; font-size: 10pt; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>1000
    Sagamore Parkway South, Lafayette, Indiana</B></FONT></TD>
    <TD STYLE="width: 40%; font-size: 10pt; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>47905</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>(Address of Principal
    Executive Offices)</B></FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>(Zip Code)</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; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>765-771-5300</B></P>

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

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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 0.25in 0pt 0">Check the appropriate box to indicate the rule pursuant
to which this form is being filed, and provide the period to which the information in this form applies:</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"><FONT STYLE="font-family: Wingdings">&#120;</FONT>&#9;Rule
13p-1 under the Securities Exchange Act (17 CFR 240.13p-1) for the reporting period from January 1 to December 31, 2013.</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"><B>Section 1 - Conflict Minerals 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-top: 0pt; margin-bottom: 0pt; margin-left: 0">Items 1.01 Conflict
Minerals Disclosure and Report </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 2.5in 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">A copy of Wabash National Corporation&rsquo;s
Conflict Minerals Report is provided as Exhibit 1.02 hereto and is publicly available at www.wabashnational.com.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Item
1.02 Exhibit</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">As
specified in this Form SD, Wabash National Corporation is hereby filing its Conflict Minerals Report as Exhibit 1.02.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.05in 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Section 2 - Exhibit</B></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">Exhibits 1.02 - Conflict Minerals Report as required
by Item 1.01 of this Form.&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-top: 0pt; margin-bottom: 0pt; 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, as amended, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto
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-align: center"></P>

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

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<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">WABASH NATIONAL CORPORATION</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%">&nbsp;</TD>
    <TD STYLE="width: 4%">&nbsp;</TD>
    <TD STYLE="width: 36%">&nbsp;</TD>
    <TD STYLE="width: 10%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Date:&nbsp;&nbsp;June 2, 2014</FONT></TD>
    <TD><FONT STYLE="font: 10pt Times New Roman, Times, Serif">By:</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">/s/ Jeffery L. Taylor</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Jeffery L. Taylor</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Senior Vice President and Chief Financial Officer</FONT></TD>
    <TD>&nbsp;</TD></TR>
</TABLE>


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

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<DOCUMENT>
<TYPE>EX-1.02
<SEQUENCE>2
<FILENAME>v380261_ex1-02.htm
<DESCRIPTION>EXHIBIT 1.02
<TEXT>
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<P STYLE="margin: 0">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Exhibit 1.02</B></P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>For The Year Ended December 31, 2013</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: justify">This report for the year ended December
31, 2013 is presented to comply with Rule 13p-1 under the Securities Exchange Act of 1934 (the &ldquo;Rule&rdquo;). The Rule was
adopted by the Securities and Exchange Commission (the &ldquo;SEC&rdquo;) to implement reporting and disclosure requirements related
to conflict minerals as directed by the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010 (the &ldquo;Dodd-Frank
Act&rdquo;). The Rule imposes certain reporting obligations on SEC registrants whose manufactured products contain conflict minerals
that are necessary to the functionality or production of their products. &ldquo;Conflict Minerals&rdquo; are defined as cassiterite,
columbite-tantalite, gold, wolframite, and their derivatives, which are limited to tin, tantalum, tungsten, and gold (&ldquo;3TG&rdquo;).
These requirements apply to registrants whatever the geographic origin of the Conflict Minerals and whether or not they fund armed
conflict.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As described in detail below, following
reasonable due diligence conducted with our supply base into the source and chain of custody of Conflict Minerals in our products,
we are unable with absolute assurance to determine the origin of the Conflict Minerals in our products and therefore cannot exclude
the possibility that some may have originated in the Democratic Republic of the Congo or an adjoining country (the &ldquo;Covered
Countries&rdquo;), or from recycled and scrap sources. For that reason, we are required under the Rule to submit to the SEC this
Conflict Minerals Report (&ldquo;CMR&rdquo;) as an Exhibit to Form SD. In accordance with the Organization for Economic Cooperation
and Development (the &ldquo;OECD&rdquo;) Guidance and the Rule, this report is available on our website at <U>www.wabashnational.com</U>.
This CMR is not audited as the Rule provides that if a registrant&rsquo;s products are &ldquo;DRC conflict undeterminable&rdquo;
in 2013 or 2014, the CMR is not subject to an independent private sector audit.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>1.&#9;Company Overview</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; text-align: justify">This report has been prepared by management
of Wabash National Corporation (herein referred to as &ldquo;Wabash,&rdquo; the &ldquo;Company,&rdquo; &ldquo;we,&rdquo; &ldquo;us,&rdquo;
or &ldquo;our&rdquo;). The information includes the activities of all majority-owned subsidiaries that are required to be consolidated.
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;, ArcticLite&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 <U>www.wabashnational.com</U>.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I><U>Supply chain </U></I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Because of our size, the complexity of
our products, and the depth, breadth, and constant evolution of our supply chain, it is difficult to identify actors upstream from
our suppliers who provide us with products and/or raw materials necessary to the functionality or production of our products (&ldquo;Direct
Suppliers&rdquo;). As such, we rely heavily on our Direct Suppliers to provide information on the origin of the Conflict Minerals
contained in components and materials supplied to us &ndash; including sources of Conflict Minerals that are supplied to them from
lower tier suppliers. Current contracts with most of our key Direct Suppliers, which account for the majority of our sourced materials,
are in effect for multiple year terms, thus we cannot unilaterally impose new contract terms and flow-down requirements at this
time. As we execute new and/or renew contracts, we are requiring affected Direct Suppliers to provide us with geographic origin
information concerning Conflict Minerals and smelters. Additionally, all new Direct Suppliers receive Conflict Minerals reporting
requirements as a part of our new supplier information packet. It will take several years to ensure that all of our Direct Suppliers
are contractually obligated to report this information to us as part of their normal business interactions with us. In the meantime,
as described below, we have established a process to contact affected Direct Suppliers to collect necessary Conflict Minerals sourcing
information. We have used and will continue to use the data collected through the process described below, and through our contractually
obligated disclosures from our Direct Suppliers, to evaluate our supply chain to ensure compliance with the SEC&rsquo;s Conflict
Minerals rules.</P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Presently, our supply chain consists of
over 14,000 suppliers, including many suppliers providing us with services, products that are not necessary to the functionality
or production of our products and/or products that do not contain Conflict Minerals. As such, it was not practicable to conduct
a survey of our entire supply base. Instead, we targeted only those Direct Suppliers that we believed, based upon an evaluation
of the composition of the product and/or raw material they supplied, could possibly supply us with products containing Conflict
Minerals. Upon removal of intracompany-supplied products, retail purchases, and those Direct Suppliers who do not supply products
that could possibly contain Conflict Minerals (i.e. wood suppliers), the population of Direct Suppliers surveyed was set at approximately
1,200 Direct Suppliers. The Company contacted these approximately 1,200 Direct Suppliers, requesting each to provide Conflict Minerals
geographic origin data in the Electronics Industry Citizenship Coalition-Global e-Sustainability Initiative&rsquo;s (the &ldquo;EICC-GeSI&rdquo;)
Conflict Minerals Reporting Template. Surveys conducted with other manufacturing companies confirmed that our risk-based approach
to developing our list of our surveyed Direct Suppliers, as described above, is consistent with how many peer companies are approaching
the Rule.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">At this time, having conducted this due
diligence process, our products that are subject to the reporting obligations of the Rule are &ldquo;DRC conflict undeterminable,&rdquo;
as we are unable to determine all of the following with regard to all Conflict Minerals present in our supply chain that are necessary
to the functionality or production of our products: (1) the origin of the Conflict Minerals and/or the 3TG they contain (or to
determine whether they come from recycled or scrap sources) or, (2) the location of the facilities used to process them and/or
origin mines.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><I><U>Conflict Minerals
Policy</U></I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Wabash is committed to working with our
global supply chain to ensure compliance with the SEC&rsquo;s Rule. We have established a Conflict Minerals compliance program,
as outlined above, that is designed to follow the framework established by the OECD. Our enterprise is fully engaged in implementing
that program.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For additional information about our commitment
to responsible sourcing and other human rights, see our<FONT STYLE="color: blue"> </FONT>Code of Business Conduct and Ethics which
is publicly available on our website at<FONT STYLE="color: blue"> </FONT>www.wabashnational.com<FONT STYLE="color: blue">.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&#9;2.&#9;Due Diligence Process</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>&#9;2.1&#9;Design of Due Diligence</B></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; text-align: justify">Our due diligence measures have been designed
to conform, in all material respects, with the framework in The OECD Due Diligence Guidance for Responsible Supply Chains of Minerals
from Conflict-Affected and High-Risk Areas and the related Supplements for Conflict Minerals.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&#9;2.2&#9;Establish Strong Company Management Systems</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.4in 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.4in 0pt 0; text-align: justify"><I><U>Internal Team</U></I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.35pt 0pt 0; text-align: justify">Our Senior Vice President &ndash;
General Counsel and Vice President of Global Strategic Sourcing established a cross-functional team of subject matter experts from
relevant functions of finance, legal, and supply chain to create our Conflict Minerals compliance program and due diligence efforts
necessary to comply with the Rule. As part of this team, our Global Director of Strategic Sourcing and a Strategic Commodity Manager
lead our ongoing due diligence efforts with our Direct Suppliers. Senior management and members of our Audit Committee are briefed
about the results of our due diligence efforts on a regular basis.</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"><I><U>Control systems</U></I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As we do not typically have a direct relationship
with 3TG smelters and refiners, we are engaged and actively cooperate with other major manufacturers in the transportation industry
and other relevant sectors, as well as our own Direct Suppliers. Our due diligence process included utilization of industry-wide
initiatives to disclose upstream actors in the supply chain such as the EICC-GeSI template and the Conflict Free Sourcing Initiative
(&ldquo;CFSI&rdquo;) certified list.</P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our controls include, but are not limited
to, our Code of Conduct which outlines expected behaviors for all Wabash National employees and suppliers. Going forward, as discussed
above, our controls will also include contractual disclosure requirements in our Direct Supplier contracts.</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"></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">With respect to the OECD requirement to
strengthen engagement with suppliers, we have invested in tools and developed internal processes and procedures to query and track
supplier activity. In addition, we have included Conflict Minerals request forms in our new supplier packets, and we will continue
to request from all of our Direct Suppliers annual Conflict Minerals reporting data. We will also utilize key opportunities such
as annual Executive Management Reviews to reinforce and review compliance.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I><U>Grievance Mechanism</U></I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have multiple mechanisms and processes
for employees and suppliers to use to report violations of Wabash&rsquo;s policies. These are described in our Code of Business
Conduct and Ethics policy, which is publicly available on our website at<FONT STYLE="color: blue"><U> </U></FONT><U>www.wabashnational.com<FONT STYLE="color: blue">.</FONT></U></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"><I><U>Maintain records</U></I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We have adopted a policy to retain relevant documentation requested
from and disclosed by our suppliers.</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>2.3&#9;Identify and assess risk in the supply chain</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As outlined previously, since we do not
typically have a direct relationship with 3TG smelters and refiners, our due diligence efforts undertaken to comply with the Rule
rely heavily on our Direct Suppliers providing us with information about the source of Conflict Minerals contained in the products
and raw materials supplied to us. Our Direct Suppliers are similarly reliant upon information provided by their suppliers. Many
of our largest suppliers are also SEC registrants and subject to the Rule. However, our ability to comply with the Rule is dependent
upon receipt of complete and accurate information from our Direct Suppliers.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.35pt 0pt 0"><B>&#9;2.4&#9;Design and Implement a Strategy to
Respond to Risks</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.35pt 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.35pt 0pt 0; text-align: justify">In response to this risk assessment,
Wabash has an approved risk management plan, through which the Conflict Minerals program is implemented, managed and monitored.
As part of the risk management efforts undertaken as part of the Conflict Minerals program, our Global Director of Strategic Sourcing
and a Strategic Commodity Manager regularly review Conflict Minerals data provided by our Direct Suppliers. Direct Suppliers who
provide incomplete or inconsistent Conflict Minerals data are contacted to update and confirm the data provided until Wabash can
conclude with a reasonable degree of certainty that the provided data is likely accurate. Updates regarding our due diligence process
and this risk assessment are provided regularly to senior management and the Audit Committee.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.35pt 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.35pt 0pt 0; text-align: justify">As described above, we also
utilize and participate in several industry-wide initiatives to disclose upstream actors in the supply chain. We will continue
to pursue training and participate in seminars to increase our awareness and further enhance our compliance. As part of our risk
management plan, and to ensure suppliers understand our ongoing expectations to provide accurate and complete Conflict Minerals
data, we will continue to engage suppliers in various ways such as training sessions, Executive Management Reviews and our annual
supplier conference.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.35pt 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.35pt 0pt 0"><B>&#9;2.5&#9;Carry out Independent Third Party
Audit of Supply Chain Due Diligence at Identified Points in the Supply Chain</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.35pt 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.35pt 0pt 0; text-align: justify">We do not have a direct relationship
with 3TG smelters and refiners and do not perform or direct audits of these entities within our supply chain. We will support audits
by our supply base as necessary. We also intend to augment our own Direct Supplier audit process with questions and procedures
to address compliance with the Rule.</P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>2.6&#9;Report on supply chain due diligence</B></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 0.35pt 0pt 0; text-align: justify">This report outlines the due
diligence efforts Wabash has taken.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.35pt 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.35pt 0pt 0; text-align: justify"><B>3.&#9;Due Diligence Results</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I><U>Request Information</U></I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As described above, we conducted a survey
of certain Direct Suppliers using a template developed by the EICC and GeSI, known as the CFSI Reporting Template (the &ldquo;Template&rdquo;).
The Template was developed to facilitate disclosure and communication of information regarding smelters that provide material to
a company&rsquo;s supply chain. It includes questions regarding a supplier&rsquo;s conflict-free policy, engagement with its direct
suppliers, and a listing of the smelters the company and its suppliers use. In addition, the Template contains questions about
the origin of Conflict Minerals included in their products, as well as supplier due diligence. Written instructions and recorded
training illustrating the use of the tool is available on EICC&rsquo;s website. The Template is being used by many companies in
their due diligence processes related to Conflict Minerals.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I><U>Survey Responses</U></I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">To date, we&rsquo;ve received responses
from 68% of the approximate 1,200 Direct Suppliers surveyed, which represents approximately 98% of our direct material spend surveyed
in 2013. We reviewed the responses provided against criteria developed to determine whether further engagement with our Direct
Suppliers was necessary. These criteria included: (1) untimely or incomplete responses, (2) inconsistencies within the data reported
in the Template or in other provided documentation, or (3) uncertainty in the accuracy of the data reported in light of the product
supplied by the Direct Supplier. We have worked directly with these Direct Suppliers until we received data sufficient to allow
Wabash to conclude with a reasonable degree of certainty that the provided data is likely accurate.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Of the responses received to date, approximately
83% of our responding Direct Suppliers reported using no 3TG or use 3TG from CFSI certified conflict-free smelters/mines in products
sold to Wabash. The remaining responses included the names of approximately 1,700 refiners or smelters within our Direct Suppliers&rsquo;
supply chains that could not be validated through the use of the CFSI certified list as being Conflict-Free smelters or refiners.
As we do not typically have a direct relationship with 3TG smelters and refiners, and thus are unable to directly audit or request
documentation from their facilities, Wabash supports the refinement and expansion of the list of participating smelters through
the CFSI program.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Additionally, a large majority of our responding
Direct Suppliers provided Conflict Minerals data to us at a company or divisional level &ndash; and did not specify whether the
particular products, parts or raw materials specifically supplied to us: (1) contained Conflict Minerals, or (2) originated from
a supply chain that included mines, smelters, or refiners containing/using Conflict Minerals. These &ldquo;blanket responses&rdquo;
covering the totality of what these Direct Suppliers sell in aggregate to their customers, do not allow us to determine whether
any of the Conflict Minerals reported by these Direct Suppliers are actually contained in the particular products, parts or raw
materials the Direct Supplier sells specifically to Wabash. Therefore, we are also unable to validate whether any of the 1,700
smelters or refiners (described above) who were disclosed by our Direct Suppliers as being part of the Direct Supplier&rsquo;s
overall supply chain, but have not been certified as Conflict-Free, are actually part of Wabash&rsquo;s supply chain.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I><U>Efforts to determine mine or location
of origin</U></I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Through our utilization of CFSI tools,
the OECD implementation guidelines, and requesting our Direct Suppliers to complete the Template, we have determined that seeking
information about 3TG smelters and refiners through our supply chain represents the most reasonable effort we can make to determine
the mines or locations of origin of the 3TG in our supply chain.</P>

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


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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I><U>Smelters or Refiners </U></I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Based on Direct Supplier responses received
to date:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">76% reported using no 3TG in their products and, therefore, utilize no smelters or refiners of
concern.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">7% reported using 3TG in some or all of the products they sell, and utilize Conflict-Free smelters.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">The majority of our responding Direct Suppliers who do utilize 3TG in some or all of the products
they sell: (1) Could not represent to us that any smelter or refiner entities they listed as using Conflict Minerals had actually
been included in the supply chain for the products, parts and/or raw materials they supplied to Wabash; and/or, (2) Reported that
it was &ldquo;not known&rdquo; or &ldquo;undetermined&rdquo; if Conflict Minerals had been utilized by smelters or refiners included
in the supply chain for the products, parts and/or raw materials they supplied to Wabash.</TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have elected not to present the smelter
and refiner names reported to us by our Direct Suppliers in this report due to the size of the list.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The statements above are based on the Reasonable
Country of Origin Inquiry process and due diligence performed in good faith by Wabash. As noted previously, these statements are
based solely on the information received from our Direct Suppliers through this process.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>4.&#9;Steps to be taken to mitigate
risk</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We intend to take the following steps to
improve the due diligence we conduct, to further mitigate risk that the Conflict Minerals necessary to the functionality or production
of our products could benefit armed groups in the Covered Countries:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">a)</TD><TD STYLE="text-align: justify">Inclusion of Conflict Minerals flow-down requirements in new or renewed supplier contracts.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">b)</TD><TD STYLE="text-align: justify">Revisit annually the scope of Direct Suppliers requested to supply information as part of our due
diligence process.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">c)</TD><TD STYLE="text-align: justify">Engage with Direct Suppliers, as deemed necessary, directing them to training resources to attempt
to increase the due diligence response rate and improve the content of the Direct Supplier survey responses.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">d)</TD><TD STYLE="text-align: justify; padding-right: 0.1in">Work with the OECD and relevant trade associations to define and improve
best practices and build leverage over the supply chain in accordance with the OECD Guidance.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.1in 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.1in 0pt 0; text-align: justify"></P>

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