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):
May 24, 2007

Wabash National Corporation

(Exact name of registrant as specified in its charter)

Delaware	1-10883	52-1375208
(State or other jurisdiction of incorporation)	(Commission File No.)	(IRS Employer Identification No.)

1000 Sagamore Parkway South, Lafayette, Indiana	47905
(Address of principal executive offices)	(Zip Code)

Registrant’s telephone number, including area code:
(765) 771-5310

Not applicable
(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))

INFORMATION TO BE INCLUDED IN THE REPORT

TABLE OF CONTENTS

Item 7.01. Regulation FD Disclosure.

     Wabash National Corporation is making the presentation attached hereto as Exhibit 99.1 and incorporated herein by reference in connection with the Company’s 2007 Annual Shareholder Meeting on May 24, 2007.

Item 9.01. Financial Statements and Exhibits.

     (c) Exhibits

99.1 Wabash National Corporation presentation on May 24, 2007.

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SIGNATURES

     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.

	WABASH NATIONAL CORPORATION
Date: May 24, 2007	By:	/s/ Robert J. Smith
		Robert J. Smith
		Senior Vice President and Chief Financial Officer

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EXHIBIT INDEX

Exhibit No.		Description
	99.1	Wabash National Corporation presentation on May 24, 2007

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EX-99.1

Exhibit 99.1

Annual Shareholder Meeting May 24, 2007

This presentation will contain certain forward-looking statements, as defined by the Private Securities Litigation Reform Act of 1995. These forward-looking statements are, however, subject to certain risks and uncertainties that could cause actual results to differ materially from those implied by the forward-looking statements. Without limitation, these risks and uncertainties include increased competition, dependence on new management, reliance on certain customers and corporate partnerships, shortages of raw materials, dependence on industry trends, access to capital, acceptance of new technology and products, and government regulation. Listeners should review and consider the various disclosures made by the Company in this presentation and in its reports to its stockholders and periodic reports on Forms 10-K and 10-Q. We can give not assurance that the expectations reflected in our forward-looking statements will prove to be correct. Our actual results could differ materially from those anticipated in these forward-looking statements. All written and oral forward looking statements attributable to us are expressly qualified in their entirety by the factors we disclose that could cause our actual results to differ materially from our expectations. Forward-Looking Statements

2006 Review Challenges: Higher raw material/component costs Undisciplined competitor pricing - bidding for capacity ERP system implementation disruptions ALPHA line automation learning curve 2006 was a year of significant change and challenges.

2006 Review Successes: Best Safety record in history of company 2006 noteworthy successes.

2006 Review Successes: Best Safety record in history of company Product Quality and fit and finish equal to the best Process yield at breakthrough levels 2006 noteworthy successes.

Van Manufacturing Performance

2006 Review Successes: Best Safety record in history of company Product Quality and fit and finish equal to the best Process yield at breakthrough levels Transcraft acquisition - leader in flatbeds Mid-Market/new customer strategy a success 2006 noteworthy successes.

Non-Partner Partner East 0.38 0.62 Non-Partner Partner* Non-Partner Partner East 0.6 0.4 Non-Partner Partner East 0.67 0.33 2002 2004 2006 * Represents historic core customers. Changing Customer Base - Growing Presence in Mid-Market "Mid-Market" - Proven Growth Engine Focus on expanding our customer base. Over 200 new customers added over past three years.

2006 Review Successes: Best Safety record in history of company Product Quality and fit and finish equal to the best Process yield at breakthrough levels Transcraft acquisition - leader in flatbeds Mid-Market/new customer strategy a success Workforce development focus Strategic sourcing programs 2006 noteworthy successes.

Going Forward Market leadership with significant growth opportunities Superb brand recognition "Best-in-class" technology Broad customer base & long-standing relationships Extensive sales & distribution capabilities Strong balance sheet Upside profitability potential with ongoing initiatives Strong management team & CI culture Foundation for a strong future.

Current Situation ERP system - optimizing to extract value. ALPHA line meeting production targets - now marketing aggressively. Defending our DuraPlate patents Key Initiatives moving forward Continue Mid-market growth Strategic sourcing Strategic pricing Operations doing very well Projecting 52,000 units in 2007 14,000 units in Q2 vs. 11,000 in Q1

DuraPlate Market Growth Potential Upside Growth Opportunities: Truck Bodies; Swing Doors; Overhead Doors; Alcoa Relationship. Source: WNC Estimates Composite Market Upside Potential WNC Share

Next 5 Years - Our Commitment Value Creation Innovation People Customer Focus Operational Excellence Corporate Growth ? Through Tactical Execution Technology Leadership Quality Leadership Cost Optimization Bench Strength Training Diversification Service Incubator Next "DuraPlate" Organic Acquisitions Alliances Share buybacks Focus on Execution!