SEC Comment Letter for DANA INC (DAN) (CIK 0000026780) (DAN) — Dec 7, 2015

DANA INC (DAN) (CIK 0000026780)
Date: Dec. 7, 2015 · CIK: 0000026780 · Accession: 0000000000-15-056793

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

December 31, 2014

Author

/s/ Melissa Raminpour

Form

UPLOAD

Company

DANA INC (DAN) (CIK 0000026780)

Letter

Mail Stop 3561 December 7 , 2015 Mr. William G. Quigley Chief Financial Officer Dana Holding Corporation 3939 Technology Drive Maumee, Ohio 43537

Re: Dana Holding Corporation Form 10 -K for the Year Ended December 31, 2014 Filed February 2 0, 2015 File No. 001 -01063

Dear Mr. Quigley :

We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Melissa Raminpour

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Mail Stop 3561
        December 7 , 2015

Mr. William G. Quigley
Chief Financial Officer
Dana Holding Corporation
3939 Technology Drive
Maumee, Ohio 43537

Re: Dana Holding Corporation
            Form 10 -K for the Year Ended December 31, 2014
            Filed February 2 0, 2015
            File No. 001 -01063

Dear  Mr. Quigley :

We have completed our review of your filing.  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filings and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filings to be certain that the filings include the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

               /s/ Melissa Raminpour

Melissa  Raminpour
Branch Chief
Office of Transportation and Leisure

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