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EXHIBIT 15.01
REPORT OF INDEPENDENT PUBLIC ACCOUNTANTS
To the Stockholders of Wabash National Corporation:
We have reviewed the accompanying condensed consolidated balance sheets of
WABASH NATIONAL CORPORATION (a Delaware corporation) and subsidiaries as of
September 30, 2000, and the related condensed consolidated statements of income
for the three and nine-month periods ended September 30, 2000 and 1999, and the
condensed consolidated statements of cash flows for the nine-month periods ended
September 30, 2000 and 1999. These financial statements are the responsibility
of the Company's management.
We conducted our review in accordance with standards established by the American
Institute of Certified Public Accountants. A review of interim financial
information consists principally of applying analytical procedures to financial
data and making inquiries of persons responsible for financial and accounting
matters. It is substantially less in scope than an audit conducted in accordance
with generally accepted auditing standards, the objective of which is the
expression of an opinion regarding the financial statements taken as a whole.
Accordingly, we do not express such an opinion.
Based on our review, we are not aware of any material modifications that should
be made to the financial statements referred to above for them to be in
conformity with accounting principles generally accepted in the United States.
We have previously audited, in accordance with generally accepted auditing
standards, the consolidated balance sheet of Wabash National Corporation and
subsidiaries as of December 31, 1999 (not presented herein) and, in our report
dated February 2, 2000, we expressed an unqualified opinion on that statement.
In our opinion, the information set forth in the accompanying condensed
consolidated balance sheet of Wabash National Corporation and subsidiaries as of
December 31, 1999 is fairly stated, in all material respects, in relation to the
consolidated balance sheet from which it has been derived.
ARTHUR ANDERSEN LLP
Indianapolis, Indiana,
October 23, 2000
