SEC Comment Letter for DANA INC (DAN) (CIK 0000026780) (DAN) — Jun 6, 2006
DANA INC (DAN) (CIK 0000026780)
Date: June 6, 2006 · CIK: 0000026780 · Accession: 0000000000-06-026234
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Mail Stop 3561
June 6, 2006
Via U.S. Mail and Facsimile
Kenneth A. Hiltz
Chief Financial Officer
Dana Corporation
4500 Dorr Street
Toledo, OH 43615
RE: Dana Corporation (the Company)
Form 10-K for the Fiscal Year Ended December 31, 2005
File No. 1-01063
Dear Mr. Hiltz:
We have completed our review of your Form 10-K and related filings and have no further
comments at this time.
S i n c e r e l y ,
L i n d a C v r k e l
B r a n c h C h i e f