-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000950137-03-002566.txt : 20030501
<SEC-HEADER>0000950137-03-002566.hdr.sgml : 20030501
<ACCEPTANCE-DATETIME>20030501092149
ACCESSION NUMBER:		0000950137-03-002566
CONFORMED SUBMISSION TYPE:	RW
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20030501

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:		RW
		SEC ACT:		
		SEC FILE NUMBER:	333-102350
		FILM NUMBER:		03674965

	BUSINESS ADDRESS:	
		STREET 1:		1000 SAGAMORE PKWY S
		STREET 2:		P O BOX 6129
		CITY:			LAFAYETTE
		STATE:			IN
		ZIP:			47905
		BUSINESS PHONE:		7657715310

	MAIL ADDRESS:	
		STREET 1:		1000 SAGAMORE PARKWAY SOUTH
		STREET 2:		P O BOX 6129
		CITY:			LAFAYETTE
		STATE:			IN
		ZIP:			47905
</SEC-HEADER>
<DOCUMENT>
<TYPE>RW
<SEQUENCE>1
<FILENAME>c76645rw.txt
<DESCRIPTION>REQUEST FOR WITHDRAWAL
<TEXT>
<PAGE>
                           WABASH NATIONAL CORPORATION
                           1000 Sagamore Parkway South
                            Lafayette, Indiana 47905


                                   May 1, 2003

Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C. 20549


         Re:      Wabash National Corporation
                  Registration Statement on Form S-3
                  SEC File No. 333-102350


Dear Sirs:

            This letter is submitted pursuant to Rule 477 under the Securities
Act of 1933. Wabash National Corporation hereby requests withdrawal of the
above-mentioned registration statement effective immediately. Wabash National
Corporation is requesting withdrawal of its registration statement because it
does not intend to pursue a public offering at this time. No securities were
sold pursuant to the registration statement or in connection with the offering.


                                            Very truly yours,

                                            WABASH NATIONAL CORPORATION

                                            By: /s/ MARK R. HOLDEN
                                               ---------------------------------
                                            Mark R. Holden
                                            Senior Vice President and Chief
                                            Financial Officer (Principal
                                            Financial Officer and Principal
                                            Accounting Officer)


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----