SEC Comment Letter 0000000000-22-012674 to DANA Inc (DAN)
DANA Inc
Date: Nov. 22, 2022 · CIK: 0000026780 · Accession: 0000000000-22-012674
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File numbers found in text: 001-01063
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United States securities and exchange commission logo
November 22, 2022
Timothy R. Kraus
Senior Vice President and Chief Financial Officer
Dana Incorporated
3939 Technology Drive
Maumee, Ohio 43537
Re:Dana Incorporated
Form 10-K for Fiscal Year Ended December 31, 2021
Filed February 23, 2022
File No. 001-01063
Dear Timothy R. Kraus:
We have completed our review of your filing. 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,
Division of Corporation Finance
Office of Manufacturing