SecProbe.io

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

DIVISION OF
CORPORATION FINANCE
  Mail Stop 3561

 December 11, 2009

Via U.S. Mail

Chad M. Utrup  Chief Financial Officer  Commercial Vehicle Group, Inc.  7800 Walton Parkway  New Albany, OH 43054
Re: Commercial Vehicle Group, Inc.
  Registration Statement on Form S-3
Filed: November 20, 2009
  File No. 333-163276

Dear Mr. Utrup:

We have limited our review of your filing to those issues we have addressed in
our comments.  Where indicated, we think you should revise your document in response
to these comments.  If you disagree, we w ill consider your explanation as to why our
comment is inapplicable or a revision is unneces sary.  Please be as detailed as necessary
in your explanation.  In some of our comme nts, we may ask you to provide us with
information so we may better understand your  disclosure.  After reviewing this
information, we may raise additional comments.
Please understand that the purpose of our re view process is to assist you in your
compliance with the applicable disclosure  requirements and to  enhance the overall
disclosure in your filing.  We look forward to  working with you in these respects.  We
welcome any questions you may have about our comments or any other aspect of our review.  Feel free to call us at the telephone numbers listed at the end of this letter.
 Exhibit 5.1 -- Opinion of Kirkland & Ellis LLP

1. Please file an opinion regarding the legality of the securities being offered prior to
submitting a request for acceleration for the registration statement.  In addition,

Chad M. Utrup
Commercial Vehicle Group, Inc. December 11, 2009
Page 2
please confirm that you will file an upda ted unqualified opinion of counsel with
respect to the legality of the securities being offered prior to the time of each
takedown.  For guidance, refer to the Co mpliance and Disclosu re Interpretations
Securities Act Rules section of our website and see Question 212.05.

* * * * *

As appropriate, please amend your regist ration statement in response to these
comments.  You may wish to provide us with marked copies of the amendment to
expedite our review.  Please furnish a cove r letter with your amendment that keys your
responses to our comments and provides any requested information.  Detailed cover
letters greatly facilitate our review.  Please understand that we may have additional comments after reviewing your amendmen t and responses to our comments.
We urge all persons who are responsible for the accuracy and adequacy of the
disclosure in the filing to be certain that the filing includes all in formation required under
the Securities Act of 1933 and that they have  provided all information investors require
for an informed investment decision.  Since the company and its management are in possession of all facts relating to a company’ s disclosure, they are responsible for the
accuracy and adequacy of the disclosures they have made.
Notwithstanding our comments, in the even t the company requests acceleration of
the effective date of the pending registration statement, it should furnish a letter, at the time of such request, acknowledging that:
• should the Commission or the staff, acting pursuant to delegated authority,
declare the filing effective, it does not foreclose the Commission from taking any
action with respect to the filing;

• the action of the Commission or the staff,  acting pursuant to delegated authority,
in declaring the filing effective, does not relieve the company from its full
responsibility for the adequacy  and accuracy of the disclosure in the filing; and

• the company may not assert staff comment s and the declaration of effectiveness
as a defense in any proceeding initiat ed by the Commission or any person under
the federal securities laws of the United States.

 In addition, please be advi sed that the Division of En forcement has access to all
information you provide to the staff of the Di vision of Corporation Finance in connection
with our review of your filing or in response to our comments on your filing.
We will consider a written request for acceleration of the effective date of the
registration statement as conf irmation of the fact that t hose requesting acceleration are
aware of their respective re sponsibilities under the S ecurities Act of 1933 and the
Securities Exchange Act of 1934 as they rela te to the proposed public offering of the

Chad M. Utrup
Commercial Vehicle Group, Inc. December 11, 2009
Page 3
securities specified in the above registration statement.  We will act  on the request and,
pursuant to delegated authority, grant acce leration of the effective date.
We direct your attention to Rules 46 0 and 461 regarding requesting acceleration
of a registration statement.  Please allow ad equate time after the filing of any amendment
for further review before submitting a request for acceleration.  Please provide this
request at least two business days in a dvance of the requested effective date.
 Please contact Tarik Gause at (202) 5 51-3528 or me at (202) 551-3412 with any
other questions.

        S i n c e r e l y ,

        A m a n d a  R a v i t z
        B r a n c h  C h i e f  –  L e g a l

Cc:  Dennis M. Myers, P.C.
Kirkland & Ellis LLP
 (312) 862-2200 (facsimile)