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): October 10, 2012

ACCURIDE CORPORATION

(Exact Name of Registrant as Specified in Charter)

Delaware	001-32483	61-1109077
(State or Other Jurisdiction of Incorporation)	(Commission File Number)	(IRS Employer Identification No.)

7140 Office Circle, Evansville, IN	47715
(Address of Principal Executive Offices)	(Zip Code)

Registrant’s telephone number, including area code (812) 962-5000

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 (see General Instruction A.2. below):

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

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

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

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

Item 7.01.Regulation FD Disclosure

On October 10, 2012, Accuride Corporation (“Accuride”) will webcast its presentation at Deutsche Bank’s 20th Annual Leveraged Finance Conference being held at the Phoenician in Scottsdale, Arizona.  Rick Dauch, Accuride President & CEO, and Greg Risch, Vice President & Chief Financial Officer, will speak to the investment community beginning at 3:00 p.m. Pacific Time.  Accuride’s presentation will be broadcast live through an audio webcast available at the Investor Information section of the company’s website — www.accuridecorp.com. Presentation slides will be available for download at the site and the webcast will be available for replay for 30 days following the event.  The text of the slide presentation to be used by Accuride in connection with the conference, including information concerning forward-looking statements and factors that may affect future results, are furnished as Exhibit 99.1 hereto and incorporated by reference herein..

Also on October 10, 2012, Accuride issued a press release discussing commercial vehicle industry conditions, customer developments and its previously announced earnings guidance, noting that, due to uncertainty in the business environment, its full year financial performance will no longer be in line with previously announced guidance for 2012.  A copy of the press release is furnished as Exhibit 99.2 hereto and incorporated by reference herein.

The information contained in this Item 7.01 and in Exhibits 99.1 and 99.2 is being furnished and not filed for purposes of the Securities Exchange Act of 1934 and is not deemed incorporated by reference by any general statements incorporating by reference this report or future filings into any filings under the Securities Act of 1933 or the Securities Exchange Act of 1934, except to the extent Accuride specifically incorporates the information by reference. By filing this report on Form 8-K and furnishing this information, Accuride makes no admission as to the materiality of any information in this Item 7.01 that is required to be disclosed solely by reason of Regulation FD.

The information being furnished pursuant to this Item 7.01 is intended to be considered in the context of Accuride’s SEC filings and other public announcements that Accuride may make from time to time, by press release or otherwise. Accuride undertakes no duty or obligation to publicly update or revise the information contained in this report.

Item 9.01.Financial Statements and Exhibits

(d)Exhibits

99.1Text of Slide Presentation.

99.2Press Release of Accuride Corporation, dated October 10, 2012.

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SIGNATURE

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.

ACCURIDE CORPORATION
/s/ STEPHEN A. MARTIN	Dated:	October 10, 2012
Stephen A. Martin
Senior Vice President / General Counsel

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EXHIBIT INDEX

Exhibit Number	Description
99.1	Text of Slide Presentation.
99.2	Press Release of Accuride Corporation, dated October 10, 2012.

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EX-99.1

Exhibit 99.1

Deutsche Bank Leveraged Finance Conference October 10, 2012

Forward Looking Statements Statements contained in this news release that are not purely historical 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, including statements regarding Accuride’s expectations, hopes, beliefs and intentions with respect to future results. Such statements are subject to the impact on Accuride’s business and prospects generally of, among other factors, market demand in the commercial vehicle industry, general economic, business and financing conditions, labor relations, governmental action, competitor pricing activity, expense volatility and other risks detailed from time to time in Accuride’s Securities and Exchange Commission filings, including those described in Item 1A of Accuride’s Annual Report on Form 10-K for the fiscal year ended December 31, 2011. Any forward-looking statement reflects only Accuride’s belief at the time the statement is made. Although Accuride believes that the expectations reflected in these forward-looking statements are reasonable, it cannot guarantee its future results, levels of activity, performance or achievements. Except as required by law, Accuride undertakes no obligation to update any forward-looking statements to reflect events or developments after the date of this news release.

Industry Conditions

Net Orders vs. Builds OEMs have continued to build in spite of weak orders – UNSUSTAINABLE! Current build levels are unsustainable Builds have exceeded orders by 53K since Feb 2012 Source: ACT Research

Industry Backlog and Inventory OEMs have put off significant production cuts for as long as they can Steadily declining backlogs + rising inventory levels = pressure on builds Low cancellations point to a near-term soft patch rather than a protracted downturn Source: ACT Research

OEM build schedules have deteriorated – risk of further deterioration remains high Risk to current build plans 22% Reduction Forecasted OEM Build Schedules

Customer build schedules have deteriorated rapidly with little warning Customer Production Cuts June 18 OEM 3 June 19 OEM 5 July 13 OEM 4 July 13 OEM 1 Aug 1 OEM 5 Aug 1 OEM 2 Aug 15 OEM 1 Aug 16 OEM 3 Aug 30 OEM 4 Sept 7 OEM 3 Sept 10 OEM 1 Sept 20 OEM 4 June 19 OEM 2 Key: Reduced build rates Took out build days Sept 13 OEM 4 ???

Class 8 Build Forecast Accuracy Actual Class 8 builds are coming in below our conservative estimates 2012 Class 8 Builds ACT FTR Accuride Initial Forecast 296,493 284,481 265,000 Current Forecast 284,716 269,375 <245,000 Current H/(L) Initial (11,777) (15,106) (20,000) 2013 Class 8 Builds ACT FTR Accuride Initial Forecast 288,675 233,000 220 - 230K Accuride’s initial 2012 Class 8 Build forecast was 11% lower than ACT and 7% lower than FTR, which was viewed as conservative at the beginning of the year It now appears that actual Class 8 Builds for 2012 will be even lower 2012 A Tale of Two Halves 1H 2H Full Year Class 8 Builds 156,000 <90,000 <245,000 The run-rate for the second half of 2012 has dropped significantly Accuride’s preliminary 2013 Class 8 Build forecast is 22% lower than ACT and 3% lower than FTR

Other Commercial Factors Other commercial factors are negatively impacting our business; however, we are adjusting our cost structure and market strategy to mitigate these impacts The unfavorable ruling by the ITC in the anti-dumping case is creating additional pressure on our steel wheel aftermarket business Navistar and Paccar will no longer offer Gunite hub and drum assemblies as standard equipment on their vehicles Near-term softness in the global construction, agriculture and oil & gas industries has reduced Brillion’s 2012 forecast Anti Dumping Suit (Wheels) OEM Decisions (Gunite) Other Industrial Softness (Brillion) Customer Steel Wheels Aluminum Wheels Drums Hubs OE AM Daimler Navistar  Paccar Volvo

Comments from Industry Peers Companies across the industry are reacting to the abrupt slowdown “Industry orders for new trucks in North America have slowed in recent months as customers evaluate the mixed signals of a sluggish economic recovery. PACCAR's third quarter truck production is expected to be 15-20 percent lower than the second quarter, reflecting build rate adjustments in North America and the normal two-week summer shutdown in Europe.” “As we announced on September 4, weakness in the global economy constrained revenue growth at FedEx Express during our first quarter and affected our earnings. . . We are taking further actions to reduce costs and adjust our networks to match current and anticipated shipment volumes.” “. . . third quarter 2012 earnings are expected to be in the range of $1.18 to $1.25 per diluted share, primarily due to volume declines in certain markets and lower revenues from fuel surcharges. Decreased coal and merchandise shipments, offset in part by growth in intermodal volumes, are together expected to reduce revenues by approximately $120 million compared with third quarter 2011.” “. . . along with uncertain industry conditions, the company is not providing fourth quarter earnings guidance until industry volumes solidify and these potential actions are defined.” “Revenue projections for the second half are lower than our previous forecast due to reduced expectations for the European commercial vehicle market, unfavorable volume adjustments from a large North American commercial vehicle customer which were below our forecast, and continued weakness in the Brazilian market. With the current market forecast , we are reducing cost to align with the realities of our end markets and customer schedules.” October 5, 2012 September 19, 2012 September 18, 2012 September 6, 2012 September 11, 2012 “There are a number of geopolitical and economic factors driving uncertainty in the world today, but our base case scenario calls for modest global economic growth over the next few years. We think this is a reasonable view and the most likely outcome, and based on that, we expect 2015 sales and revenues for Caterpillar to be in a range of $80 to $100 billion, and for profit in a range of $12 to $18 per share.” September 24, 2012

Industry Fundamentals September’s figure of 51.5 alleviates concerns about a rapid economic contraction Expect moderate economic growth in the near-term The age of the U.S. fleet is 6.7 years The median age of the U.S. fleet over the past 25 years is 5.8 years Maintenance costs typically rise sharply at the 5 years/500K miles Freight volumes ticked up at the end of 2011 through mid-2012 Recent freight volumes have been somewhat flat, but are expected to accelerate in 2013 ISM Manufacturing Index Fleet Age (Class 8) Freight Loadings Underpinnings for commercial vehicle recovery remain intact Source: ACT Research & FTR Associates

Industry Build Forecasts Class 8 Builds Medium Duty Builds Trailer Builds Source: ACT Research & FTR Associates Unless orders pickup soon, OEMs will be forced to cut build rates even further Uncertainty about the economy and the freight environment are making fleets cautious Medium-duty demand continues to grow slowly, although orders have softened in recent months Residential investment is strengthening, but government spending remains weak Orders for trailers have also weakened Economic uncertainty & overbuying coming out of the recession will temper near-term trailer orders ACT FTR

Accuride Actions

Cost Reductions We are taking the necessary steps to adjust our cost structure to the current industry conditions without jeopardizing our long-term “Fix & Grow” initiatives Corporate Staffing Cuts > $ 5 million annually Other Expense Cuts $ 4 million annually Hourly Staff Reductions > 350 People

Structural Cost Reductions Reducing our structural costs will allow us to operate more efficiently, while profitably serving our customers’ needs more dependably Customer Price Increase + Union Concessions = Business model with positive EBIT Closure is ahead of schedule and should be complete by the end of Q4 2012 Incremental 240 staff reductions by year-end Complete closure by the end of Q1 2013 Investigating options to conclude lease obligation London (Wheels) Elkhart (Gunite) Portland (Imperial)

Adequate Liquidity We have adequate liquidity even under significantly reduced 2013 build scenarios

Critical “Fix & Grow” Activity Status Q1 ‘12 Q2 Q3 Q4 Q1 ‘13 Imperial Consolidation Brillion Improvements Aluminum Expansion Gunite Machining Ahead of schedule & on budget Consolidate Gunite Plants ERP Migration Q4 ‘13 ----> Our capital intensive restructuring of operations will be complete by 2012 CAPEX requirements will be between 3.5 – 4.0% of revenue beginning in 2013 On revised schedule & on budget

Strategic Objectives Accuride Vision: Accuride will be the premier supplier of wheel-end system solutions to the global commercial vehicle industry #1-2 globally in wheel-end systems ROIC > 20% through a cycle >80% of revenue from CORE products Balanced geographical revenues: 40% North America 30% Asia 20% Europe 10% South America >25% of annual revenues from new & evolutionary products >95% retention of personnel Maximize ACW share price OUR FOCUS  Share Price Grow Globally Create a competitive cost structure & LEAN operating culture Divest non-core assests fix core business & operations Customer Centric, Technology Leadership Ethical People, Selfless Leaders, Team Oriented

Summary Industry conditions and key customer developments are creating a challenging near-term environment making it difficult to provide a reliable outlook for the remainder of the year. We are responding to the rapidly declining volumes by aggressively adjusting our cost structure without jeopardizing our long-term “Fix & Grow” plans. We have the liquidity available to continue to execute our plans to streamline and fix the operations within our core businesses. Our Aluminum Wheel and Gunite manufacturing equipment launches are progressing well and are on track to be completed by year-end. We are focused on the long-term success of Accuride and are confident that Accuride will be a much stronger and more dependable company for our customers and shareholders.

Questions

EX-99.2

Exhibit 99.2

News Release	CORPORATION

7140 Office Circle

P.O. Box 15600

Evansville, IN 47716-0600

Investor Relations: Chad Monroe

Phone: (812) 962-5041

Media Relations: Timothy G. Weir, APR

Phone: (812) 962-5128

FOR IMMEDIATE RELEASE

Accuride Discusses Softening Industry Conditions and Key Customer Developments

EVANSVILLE, Ind. — October 10, 2012 — Accuride Corporation (NYSE: ACW) — a leading supplier of components to the North American commercial vehicle industry — indicated that softening industry conditions and key customer developments are creating a challenging near-term environment. Class 8 truck orders continue to be weak and have led to rapidly declining build schedules at Accuride’s major OEM customers. In addition, Navistar and Paccar notified the Company that they will no longer offer Gunite hub and drum assemblies as standard equipment on their vehicles beginning in the third and fourth quarters of 2012, respectively. Fleets will continue to have the option to specify Gunite products when ordering vehicles.

The Company is taking the necessary actions to respond to these changing business conditions. The closure of the Elkhart facility and the consolidation of the Brillion machining operations into Gunite’s Rockford facility have been pulled ahead to the fourth quarter of 2012. The Company has also reduced its corporate salaried workforce by 14% along with other cost reduction efforts.

Due to the uncertainty in the business environment, the Company’s expected 2012 performance will be below its previously announced guidance for 2012. As of September 30, 2012, the Company had $20.3 million of cash with $20.0 million outstanding on the $100.0 million commitment of the ABL revolver. Strong cash generated from operations during the third quarter was offset by the $14.7 million semi-annual interest payment on our senior secured notes and capital expenditures.

“In spite of the near-term industry challenges, our plan to ‘Fix & Grow’ Accuride is on track,” said Accuride President and CEO Rick Dauch.  “We are taking the actions necessary to reduce our cost structure in the face of challenging and rapidly changing industry conditions, without jeopardizing our operational turnaround and long-term strategic objectives. Our Aluminum Wheel and Gunite manufacturing equipment launches and the consolidation of manufacturing operations at Gunite and Imperial will be completed by year-end. Long-term industry fundamentals remain intact, pointing to a recovery over the next several years. We are confident that the actions we are taking will make Accuride a much stronger and more dependable company for our customers and shareholders.”

As previously announced, Accuride will be presenting at Deutsche Bank’s 20th Annual Leveraged Finance Conference where it will discuss the Company’s response to changing industry conditions.  The Company will webcast its presentation on Wednesday, October 10, 2012. Rick Dauch, Accuride President & CEO, and Greg Risch, Vice President & Chief Financial Officer, will speak to the investment community beginning at 3:00 p.m. Pacific Time.

Accuride’s presentation will be broadcast live through an audio webcast available at the Investor Information section of the Company’s website — www.accuridecorp.com. Presentation slides will be available for download at the site and the webcast will be available for replay for 30 days following the event.

About Accuride Corporation

With headquarters in Evansville, Ind., USA, Accuride Corporation is a leading supplier of components to the commercial vehicle industry. The company’s products include commercial vehicle wheels, wheel-end components and assemblies, truck body and chassis parts, and other commercial vehicle components. The company’s products are marketed under its brand names, which include Accuride®, Gunite®, ImperialTM and BrillionTM. Accuride’s common stock trades on the New York Stock Exchange under the ticker symbol ACW. For more information, visit the Company’s website at http://www.accuridecorp.com.

Forward-Looking Statements

Statements contained in this news release that are not purely historical 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, including statements regarding Accuride’s expectations, hopes, beliefs, and intentions with respect to future results. Such statements are subject to the impact on Accuride’s business and prospects generally of, among other factors, market demand in the commercial vehicle industry, general economic, business and financing conditions, labor relations, governmental action, competitor pricing activity, expense volatility and other risks detailed from time to time in Accuride’s Securities and Exchange Commission filings, including those described in Item 1A of Accuride’s Annual Report on Form 10-K for the fiscal year ended December 31, 2011. Any forward-looking statement reflects only Accuride’s belief at the time the statement is made. Although Accuride believes that the expectations reflected in these forward-looking statements are reasonable, it cannot guarantee its future results, levels of activity, performance or achievements. Except as required by law, Accuride undertakes no obligation to update any forward-looking statements to reflect events or developments after the date of this news release.

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