SEC Comment Letter for DANA INC (DAN) (CIK 0000026780) (DAN) — Jan 30, 2017
DANA INC (DAN) (CIK 0000026780)
Date: Jan. 30, 2017 · CIK: 0000026780 · Accession: 0000000000-17-003216
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Letter
Mail Stop 3561 January 30 , 2017 Mr. Jonathan M. Collins Chief Financial Officer Dana Incorporated 3939 Technology Drive Maumee, Ohio 43537
Re: Dana Incorporated Form 10 -K for the Year Ended December 31, 2015 Filed February 18 , 2016 Form 10 -Q for the period ended September 30, 2016 Filed October 20, 2016 File No. 001 -01063
Dear Mr. Collins :
We issued comments to you on the above captioned filing on December 27 , 2016 . As of the date of this letter, these comments remain outstanding and unresolved. We expect you to provide a complete, substantive response to these comments by February 13 , 2017.
If you do not respond, we will, c onsistent with our obligations under the federal securities laws, decide how we will seek to resolve material outstanding comments and complete our review of your filing and your disclosure. Among other things, we may decide to release publicly, through t he agency’s EDGAR system, all correspondence, including this letter, relating to the review of your filing, consistent with the staff’s decision to publicly release comment and response letters relating to disclosure filings it has reviewed.
Sincerely,
/s/ Melissa Raminpour
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Mail Stop 3561
January 30 , 2017
Mr. Jonathan M. Collins
Chief Financial Officer
Dana Incorporated
3939 Technology Drive
Maumee, Ohio 43537
Re: Dana Incorporated
Form 10 -K for the Year Ended December 31, 2015
Filed February 18 , 2016
Form 10 -Q for the period ended September 30, 2016
Filed October 20, 2016
File No. 001 -01063
Dear Mr. Collins :
We issued comments to you on the above captioned filing on December 27 , 2016 . As of
the date of this letter, these comments remain outstanding and unresolved. We expect you to
provide a complete, substantive response to these comments by February 13 , 2017.
If you do not respond, we will, c onsistent with our obligations under the federal securities
laws, decide how we will seek to resolve material outstanding comments and complete our
review of your filing and your disclosure. Among other things, we may decide to release
publicly, through t he agency’s EDGAR system, all correspondence, including this letter, relating
to the review of your filing, consistent with the staff’s decision to publicly release comment and
response letters relating to disclosure filings it has reviewed.
Sincerely,
/s/ Melissa Raminpour
Melissa Raminpour
Branch Chief
Office of Transportation and Leisure