SEC Comment Letter for Commercial Vehicle Group, Inc. (CVGI) (CIK 0001290900) (CVGI) — Oct 22, 2012

Commercial Vehicle Group, Inc. (CVGI) (CIK 0001290900)
Date: Oct. 22, 2012 · CIK: 0001290900 · Accession: 0000000000-12-058077

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File numbers found in text: 001-34365

Date

October 22, 2012

Author

/s/ Linda Cvrkel

Form

UPLOAD

Company

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

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE October 22, 2012 Via E-mail Mr. Chad M. Utrup Chief Financial Officer Commercial Vehicle Group , Inc. 7800 Walton Parkway New Albany, Ohio 43054

Re: Commercial Vehicle Group , Inc. Form 10-K for the year ended December 31, 201 1 Filed March 13, 2012 File No. 001-34365

Dear Mr. Utrup :

We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the di sclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Linda Cvrkel

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

       DIVISION OF
CORPORATION FINANCE

        October 22, 2012

Via E-mail
Mr. Chad M. Utrup
Chief Financial  Officer
Commercial Vehicle Group , Inc.
7800 Walton Parkway
New Albany, Ohio 43054

Re: Commercial Vehicle Group , Inc.
 Form 10-K for the year ended December 31, 201 1
Filed  March 13, 2012
 File No.  001-34365

Dear  Mr. Utrup :

We have completed our review of your filings.  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing s and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.  We urge all persons who are responsible for the
accuracy and adequacy of the di sclosure in the filing s to be certain that the filing s include the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

/s/ Linda Cvrkel

Linda Cvrkel
Branch Chief

SecProbe.io