SEC Comment Letter for DANA INC (DAN) (CIK 0000026780) (DAN) — Aug 7, 2008
DANA INC (DAN) (CIK 0000026780)
Date: Aug. 7, 2008 · CIK: 0000026780 · Accession: 0000000000-08-039895
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File numbers found in text: 001-01063
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Mail Stop 3561
August 7, 2008 Via Fax & U.S. Mail
Mr. James A. Yost Chief Financial Officer 4500 Dorr Street Toledo, Ohio 43615
Re: Dana Holding Corporation
Form 10-K for the year ended December 31, 2007
Filed March 14, 2008
File No. 001-01063
Dear Mr. Yost:
We have completed our review of your Form 10-K and related filings and have no further
comments at this time.
Sincerely,
Linda Cvrkel Branch Chief
VIA FACSIMILE (419) 535-4544 Mr. James A. Yost Chief Financial Officer