Despite a decline in 3Q sales and a growing net loss, Wabash National Corp. said it remains optimistic that industry recovery is around the corner. "The achievements accomplished during the quarter are quite remarkable and provide a foundation for a successful and sustainable business," said president & CEO William P. Greubel. "Industry forecasts for the next several years are very encouraging. We have positioned the company to take advantage of this industry recovery and believe we can be debt-free during this time frame while accomplishing record earnings and cash flow levels." Wabash said its net sales for the third quarter were $215 million compared to $241 million for the same period last year. Its 3Q net loss was $30 million compared to a net loss of $8.3 million for the same period last year. For the nine months of the year, net sales were $668 million and a net loss of $55 million compared to net sales of $614 million and a net loss of $45 million for the same period last year.