SEC Comment Letter for Commercial Vehicle Group, Inc. (CVGI) (CIK 0001290900) (CVGI) — Dec 8, 2008

Commercial Vehicle Group, Inc. (CVGI) (CIK 0001290900)
Date: Dec. 8, 2008 · CIK: 0001290900 · Accession: 0000000000-08-060452

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File numbers found in text: 000-50890

Date

December 5, 2008

Author

Linda Cvrcel

Form

UPLOAD

Company

Commercial Vehicle Group, Inc. (CVGI) (CIK 0001290900)

Letter

Mail Stop 3561 December 5, 2008 Via U.S. Mail and Facsimile Mervin Dunn President and Chief Executive Officer Commercial Vehicle Group, Inc. 7800 Walton Parkway New Albany, Ohio 43054 RE: Commercial Vehicle Group, Inc. Form 10-K for the fiscal year ended December 31, 2007 File No. 000-50890

Dear Mr. Dunn:

We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments. Sincerely, L i n d a C v r k e l B r a n c h C h i e f

Via facsimile: Dennis M. Myers, P.C. (312)861-2200

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Mail Stop 3561

December 5, 2008
 Via U.S. Mail and Facsimile

 Mervin Dunn President and Chief Executive Officer Commercial Vehicle Group, Inc. 7800 Walton Parkway New Albany, Ohio 43054
RE: Commercial Vehicle Group, Inc.
   Form 10-K for the fiscal  year ended December 31, 2007

File No. 000-50890

Dear Mr. Dunn:

We have completed our review of your Form 10-K and related filings and do not,
at this time, have any further comments.
 Sincerely,
         L i n d a  C v r k e l         B r a n c h  C h i e f

  Via facsimile: Dennis M. Myers, P.C.   (312)861-2200

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