SEC Comment Letter for DANA INC (DAN) (CIK 0000026780) (DAN) — Jul 12, 2010

DANA INC (DAN) (CIK 0000026780)
Date: July 12, 2010 · CIK: 0000026780 · Accession: 0000000000-10-038957

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

July 12, 2010

Author

Joe Foti

Form

UPLOAD

Company

DANA INC (DAN) (CIK 0000026780)

Letter

Mail Stop 3561 July 12, 2010 Via Fax & U.S. Mail Mr. James E. Sweetnam Chief Executive Officer Dana Holding Corporation 3939 Technology Drive Maumee, Ohio 43537

Re: Dana Holding Corporation Form 10-K for the year ended December 31, 2009 Filed February 24, 2010 File No. 1-01063

Dear Mr. Sweetnam:

We have completed our review of your Form 10-K noted above and do not, at this time, have any further comments.

Sincerely,
Joe Foti
Senior Assistant Chief Accountant

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Mail Stop 3561         July 12, 2010  Via Fax & U.S. Mail

 Mr. James E. Sweetnam Chief Executive Officer Dana Holding Corporation 3939 Technology Drive Maumee, Ohio 43537

Re: Dana Holding Corporation
 Form 10-K for the year ended December 31, 2009
Filed February 24, 2010
 File No. 1-01063

Dear Mr. Sweetnam:

We have completed our review of your Form 10-K noted above and do  not, at this time,
have any further comments.

Sincerely,

Joe Foti
Senior Assistant Chief Accountant

SecProbe.io