<SEC-DOCUMENT>0001144204-15-033892.txt : 20150528
<SEC-HEADER>0001144204-15-033892.hdr.sgml : 20150528
<ACCEPTANCE-DATETIME>20150528090101
ACCESSION NUMBER:		0001144204-15-033892
CONFORMED SUBMISSION TYPE:	SD
PUBLIC DOCUMENT COUNT:		2
<RULE>
<RULE-NAME>13p-1
<ITEM>
<ITEM-NUMBER>1.01
<ITEM-PERIOD>20141231
</ITEM>
<ITEM>
<ITEM-NUMBER>1.02
<ITEM-PERIOD>20141231
</ITEM>
</RULE>
FILED AS OF DATE:		20150528
DATE AS OF CHANGE:		20150528

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:		15894007

	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>v411732_sd.htm
<DESCRIPTION>FORM SD
<TEXT>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt"><B>UNITED STATES</B></P>

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

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

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

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

<TABLE CELLPADDING="0" CELLSPACING="0" ALIGN="CENTER" STYLE="border-collapse: collapse; width: 100%">
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    <TD STYLE="width: 32%; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Delaware</TD><TD STYLE="width: 2%; font: bold 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 32%; font: bold 10pt Times New Roman, Times, Serif; text-align: center">1-10883</TD><TD STYLE="width: 2%; font: bold 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 32%; font: bold 10pt Times New Roman, Times, Serif; text-align: center">52-1375208</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center">(State or Other Jurisdiction</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD>
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center">(Commission File No.)</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD>
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center">(I.R.S. Employer</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center">of Incorporation)</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD>
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD>
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center">Identification Number)</TD></TR>
</TABLE>


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

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

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

<TABLE CELLPADDING="0" CELLSPACING="0" ALIGN="CENTER" STYLE="border-collapse: collapse; width: 100%">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 60%; font: bold 10pt Times New Roman, Times, Serif; text-align: center">1000 Sagamore Parkway South, Lafayette,
    Indiana</TD>
    <TD STYLE="width: 40%; font: bold 10pt Times New Roman, Times, Serif; text-align: center">47905</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center">(Address of Principal Executive Offices)</TD>
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center">(Zip Code)</TD></TR>
</TABLE>


<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>765-771-5300</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>(Registrant&rsquo;s
telephone number, including area code)</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"></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;</P>

<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-size: 10pt">&radic;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Rule
                                         13p-1 under the Securities Exchange Act (17 CFR 240.13p-1) for the reporting period from
                                         January 1 to December 31, 2014.</FONT></TD>
</TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 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 2.5in 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 2.5in 0pt 0">Items 1.01 Conflict Minerals Disclosure and Report,
Exhibits</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.05in 0pt 0; text-align: justify">A copy of Wabash National Corporation&rsquo;s
Conflict Minerals Report is provided as Exhibit 1.01 hereto and is publicly available at <FONT STYLE="color: Blue"><U>www.wabashnational.com</U></FONT>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.05in 0pt 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 0.05in 0pt 0; text-align: justify">Item 1.02 Exhibit</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.05in 0pt 0; text-align: justify">As specified in this Form SD,
Wabash National Corporation is hereby filing its Conflict Minerals Report as Exhibit 1.01.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Section 2 - 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">Exhibits 1.01 - Conflict Minerals Report as required by Item
1.01 of this Form.</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">&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: 1in">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>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<tr style="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD COLSPAN="3"><FONT STYLE="font-size: 10pt">WABASH NATIONAL CORPORATION</FONT></td>
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<tr style="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD COLSPAN="2"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<tr style="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">Date:&nbsp;&nbsp;May 28, 2015</FONT></td>
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD COLSPAN="2"><FONT STYLE="font-size: 10pt">By:</FONT></td>
    <TD STYLE="border-bottom: Black 1pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt">/s/
                                         Jeffery L. Taylor</FONT></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P></td>
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Jeffery L. Taylor</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
<tr>
    <TD STYLE="width: 50%"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="width: 5%"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="width: 4%"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD STYLE="width: 1%"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td>
    <TD NOWRAP STYLE="width: 25%"><FONT STYLE="font-size: 10pt">Senior Vice President and Chief Financial <BR>
Officer</FONT></td>
    <TD STYLE="width: 15%"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></td></tr>
</table>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

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<DOCUMENT>
<TYPE>EX-1.01
<SEQUENCE>2
<FILENAME>v411732_ex1-01.htm
<DESCRIPTION>EXHIBIT 1.01
<TEXT>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Exhibit 1.01</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: 0pt 0; text-align: center"><B>Wabash National Corporation</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>For The Year Ended December 31, 2014</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">This report for the year ending December
31, 2014 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 <FONT STYLE="color: Blue"><U>www.wabashnational.com</U></FONT>.
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">&nbsp;</P>

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<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><B>1.</B></TD><TD STYLE="text-align: justify"><B>Company Overview</B></TD>
</TR></TABLE>

<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">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 <FONT STYLE="color: Blue"><U>www.wabashnational.com</U></FONT>.</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">&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 entities 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 contracts 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 13,000 suppliers, including many suppliers providing us with services and/or 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
1,100. The Company contacted these approximately 1,100 Direct Suppliers, requesting each to provide Conflict Minerals geographic
origin data in the Conflict-Free Sourcing Initiative&rsquo;s (&ldquo;CFSI&rdquo;) Conflict Minerals Reporting Template (&ldquo;CMRT&rdquo;.)
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: 0pt 0; text-align: justify"><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>Conflict Minerals Policy and<FONT STYLE="color: blue">
</FONT>Code of Business Conduct and Ethics, which are both publicly available on our website at <FONT STYLE="color: Blue"><U>www.wabashnational.com</U></FONT><U><FONT STYLE="color: blue">.</FONT></U></P>

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

<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"><B>2.</B></TD><TD STYLE="text-align: justify"><B>Due Diligence Process</B></TD>
</TR></TABLE>

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

<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"><B>2.1</B></TD><TD STYLE="text-align: justify"><B>Design of Due Diligence</B></TD>
</TR></TABLE>

<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 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">&nbsp;</P>

<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"><B>2.2</B></TD><TD STYLE="text-align: justify"><B>Establish Strong Company Management Systems</B></TD>
</TR></TABLE>

<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 our 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, a Strategic Commodity
Manager and a Global Strategic Sourcing Assistant 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 to encourage the disclosure of all the conflict mineral status
of the upstream entities held in common by our various supply chains. Our due diligence process includes utilization of industry-wide
initiatives to disclose upstream entities in the supply chain, such as the CMRT and the CFSI 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"><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 with our suppliers 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>www.wabashnational.com</U></FONT><U><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">&nbsp;</P>

<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"><B>2.3</B></TD><TD STYLE="text-align: justify"><B>Identify and assess risk in the supply chain</B></TD>
</TR></TABLE>

<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>

<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"><B>2.4</B></TD><TD STYLE="text-align: justify"><B>Design and Implement a Strategy to Respond to Risks</B></TD>
</TR></TABLE>

<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">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,
a Strategic Commodity Manager and a Global Strategic Sourcing Assistant 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 the conflict mineral status of upstream entities 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">&nbsp;</P>

<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"><B>2.5</B></TD><TD STYLE="text-align: justify"><B>Carry out Independent Third Party Audit of Supply
Chain Due Diligence at Identified Points in the Supply Chain</B></TD>
</TR></TABLE>

<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">Since we do not have a direct
relationship with 3TG smelters and refiners, we do not perform or direct audits of these upstream entities within our supply chain.
We will support audits by our supply base, as necessary, and have augmented our own Direct Supplier audit process with questions
and procedures to address compliance by our Direct Suppliers with the Rule.</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"><B>&#9;</B></P>

<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"><B>2.6</B></TD><TD STYLE="text-align: justify"><B>Report on supply chain due diligence</B></TD>
</TR></TABLE>

<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">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>

<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"><B>3.</B></TD><TD STYLE="text-align: justify"><B>Due Diligence Results</B></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"><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 the CMRT, which 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
policies, engagement with its direct suppliers, and a listing of the smelters the suppliers (and its suppliers) utilize in their
own supply chain.. In addition, the CMRT contains questions about the origin of Conflict Minerals included in suppliers&rsquo;
products, as well as suppliers&rsquo; due diligence efforts. Written instructions and recorded training illustrating the use of
the tool is available on the CFSI&rsquo;s website. The CMRT is being used by many of our peer 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 65% of the approximately 1,100 Direct Suppliers surveyed, which represents approximately 99% of Wabash&rsquo;s direct material
spend surveyed in 2014. 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 CMRT 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">Approximately 80% of our responding Direct
Suppliers reported using no 3TG in products sold to Wabash. The remaining responses included the names of approximately 4,900 refiners
or smelters that were utilized within our Direct Suppliers&rsquo; supply chains. Of these refiners or smelters, approximately 28%
were validated through either the Electronic Industry Citizenship Coalition &ndash; Global e-Sustainability Initiative (&ldquo;EICC-GeSI&rdquo;)
list or a CFSI certified list as being &ldquo;Conflict-Free&rdquo; refiners or smelters. However, the remaining 72% of identified
refiners or smelters could not be validated as Conflict-Free through either list. 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 these 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 Wabash: (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 4,900
smelters or refiners (described above) who were disclosed by our Direct Suppliers as being part of the Direct Supplier&rsquo;s
overall supply chain, 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 CMRT, 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>

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

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><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" 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: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">80% of respondents reported using no 3TG in their
products and, therefore, utilize no smelters or refiners of concern.</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: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">The remaining 20% of respondents reported either:
(1) no smelter information available or, (2) a list of smelters utilized in their respective supply chains. When smelter and refiner
lists were included in a response, Wabash was able to verify that approximately 28% of the identified smelters or refiners were
Conflict-Free, while the remaining 72% cannot be verified as Conflict-Free at this time due to lack of reporting through the EICC-GeSI
or CFSO initiatives.</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: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><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 to their entire customer base: (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>

<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"><B>4.</B></TD><TD STYLE="text-align: justify"><B>Steps to be taken to mitigate risk</B></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 intend to take the following steps to
improve the due diligence we conduct, in an effort 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 Wabash&rsquo;s new or renewed Direct 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>

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<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 in an attempt
to increase the due diligence response rate and improve the content of the Direct Supplier survey responses.</TD></TR></TABLE>

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<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>

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