SEC Comment Letter for DANA INC (DAN) (CIK 0000026780) (DAN) — Nov 22, 2022

DANA INC (DAN) (CIK 0000026780)
Date: Nov. 22, 2022 · CIK: 0000026780 · Accession: 0000000000-22-012674

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File numbers found in text: 001-01063

Date

November 22, 2022

Author

Timothy R. Kraus

Form

UPLOAD

Company

DANA INC (DAN) (CIK 0000026780)

Letter

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

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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

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