SEC Comment Letter for DANA INC (DAN) (CIK 0000026780) (DAN) — Feb 24, 2017

DANA INC (DAN) (CIK 0000026780)
Date: Feb. 24, 2017 · CIK: 0000026780 · Accession: 0000000000-17-006340

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

December 31, 2015

Author

/s/ Melissa Raminpour

Form

UPLOAD

Company

DANA INC (DAN) (CIK 0000026780)

Letter

Mail Stop 3561 February 24 , 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 have completed our review of your filings. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Sincerely,
/s/ Melissa Raminpour

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Mail Stop 3561
        February 24 , 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 have completed our review of your filings.  We  remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.

Sincerely,

               /s/ Melissa Raminpour

Melissa Raminpour
Branch Chie f
Office of Transportation and Leisure

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