8-K

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8—K

CURRENT REPORT
Pursuant to Section 13 or 15 (d) of the
Securities Exchange Act of 1934

Date of Report (Date of Earliest Event Reported): February 2, 2011

Thor Industries, Inc.

(Exact Name of Registrant as Specified in Charter)

Delaware
(State or Other
Jurisdiction of
Incorporation) 1-9235
(Commission File Number) 93-0768752
(IRS Employer
Identification No.)

419 West Pike Street,
Jackson Center, Ohio
(Address of Principal Executive Offices) 45334-0629
(Zip Code)

Registrant’s telephone number, including area code: (937) 596-6849

N/A
(Former Name or Former Address, if Changed Since Last Report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Item 2.02 Results of Operations and Financial Condition.

     On February 2, 2011, Thor Industries, Inc. (the “Company”) issued a press release announcing certain financial results for the quarter and six months ended January 31, 2011. A copy of the Company’s press release is attached hereto as Exhibit 99.1 and is incorporated by reference herein.

     In accordance with general instruction B.2 to Form 8-K, the information set forth in Item 2.02 of this Form 8-K (including Exhibit 99.1) shall be deemed “furnished” and not “filed” with the Securities and Exchange Commission for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, and shall not be incorporated by reference into any filing thereunder or under the Securities Act of 1933, as amended.

Item 9.01 Financial Statements and Exhibits.

     (d) Exhibits

Exhibit Number		Description
	99.1	Copy of press release, dated February 2, 2011, issued by the Company

SIGNATURES

     Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

	Thor Industries, Inc.
Date: February 3, 2011	By:	/s/ Christian G. Farman
		Name:	Christian G. Farman
		Title:	Senior Vice President, Treasurer and Chief Financial Officer

EXHIBIT INDEX

Exhibit
Number		Description
	99.1	Copy of press release, dated February 2, 2011, issued by the Company

EX-99.1

Exhibit 99.1

419 WEST PIKE STREET • P.O. BOX 629 • JACKSON CENTER, OHIO 45334-0629
PHONE 937-596-6849 • FAX 937-596-6539

N E W S   R E L E A S E

Date:	February 2, 2011
Contact:	Peter B. Orthwein or Richard E. Riegel III

THOR ANNOUNCES PRELIMINARY SALES FOR QUARTER, SIX MONTHS;
BACKLOG, CASH AND INVESTMENTS

Thor Industries, Inc. (NYSE:THO) announced today preliminary sales, backlog, and cash & investments for the quarter and six months ended January 31, 2011.

Preliminary consolidated sales in the quarter were $524,662,000, up 22% from $430,025,000 last year. RV sales were $436,113,000, up 30% from $335,796,000 last year. Both consolidated and RV sales in the second quarter of Thor’s 2011 fiscal year include Heartland RV, acquired September 16, 2010. Bus sales were $88,549,000 versus $94,229,000 last year.

Consolidated sales in the six months were $1,131,346,000, up 21% from $932,577,000 last year. RV sales in the six months were $942,676,000, up 30% from $725,725,000 last year. Both consolidated and RV sales in the six months of Thor’s 2011 fiscal year include Heartland RV. Bus sales in the six months were $188,670,000, versus $206,852,000 last year.

Cash, cash equivalents and investments on January 31, 2011 were $98 million, lower due to increased working capital utilization tied to RV production ahead of the spring selling season, and greater capital expenditures to augment and upgrade production facilities. Consolidated backlog on January 31, 2011 was $689 million, compared to $711 million last year. RV backlog was $467 million, up 4% from $449 million last year. Both consolidated and RV backlogs on January 31, 2011 include Heartland RV. Bus backlog was $222 million versus $262 million last year.

“We are pleased with our second quarter sales and backlog results,” said Peter B. Orthwein, Thor Chairman, CEO & President. “However, increased discounting in the competitive RV market and challenging bus market, amortization costs related to our acquisition of Heartland RV, commodity cost increases incurred ahead of product price increases, and higher overhead costs primarily associated with increased RV production will impact our second quarter margins. Likewise, costs associated with our ongoing SEC review were higher in the second quarter. We expect some of these factors to abate and normalize in the coming months. Importantly, retail sales from the year’s early RV shows have been quite good, which demonstrates improving consumer confidence and that customers prefer Thor’s differentiated product lines. According to the latest Statistical Surveys retail sales results as of November, 2010, Thor’s retail RV market share has grown in each of its product categories. We remain optimistic about our business, especially now that we are entering the historically strong sales season of the year.”

This release includes certain statements that are “forward looking” statements within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended. These forward looking statements involve uncertainties and risks. There can be no assurance that actual results will not differ from our expectations. Factors which could cause materially different results incl ude, among others, additional issues that may arise in connection with the findings of the completed investigation by the Audit Committee of the Board of Directors of Thor Industries, Inc. (the “Company”) and the SEC’s requests for additional information and the discussion of possible settlement with the SEC relating to the matters raised by the Audit Committee’s investigation, fuel prices, fuel availability, lower consumer confidence, interest rate increases, tight lending practices, in creased material costs, the success of new product introductions, the pace of acquisitions, cost structure improvements, competition and general economic conditions and the other risks and uncertainties discussed more fully in Item 1A of the Company’s Annual Report on Form 10-K for the year ended July 31, 2010, and Part II, Item 1A of the Company’s Quarterly Report on Form 10-Q for the period ended October 31, 2010 . The Company disclaims any obligation or undertaking to d isseminate any updates or revisions to any forward looking statements contained in this release or to reflect any change in the Company’s expectations after the date of this release or any change in events, conditions or circumstances on which any statement is based except as required by law.