SEC Comment Letter for Cooper-Standard Holdings Inc. (CPS) (CIK 0001320461) (CPS) — Mar 27, 2018

Cooper-Standard Holdings Inc. (CPS) (CIK 0001320461)
Date: March 27, 2018 · CIK: 0001320461 · Accession: 0000000000-18-009305

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File numbers found in text: 001-36127

Date

March 27, 2018

Author

Jonathan Banas

Form

UPLOAD

Company

Cooper-Standard Holdings Inc. (CPS) (CIK 0001320461)

Letter

March 27, 2018 Jonathan Banas Chief Financial Officer Cooper-Standard Holdings Inc. 39550 Orchard Hill Place Drive Novi, Michigan 48375 Re:Cooper-Standard Holdings Inc. Form 10-K for the Year Ended December 31, 2017 File No. 001-36127 Dear Mr. Banas: 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. Division of Corporation Finance Office of Transportation and Leisure

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March 27, 2018
Jonathan Banas
Chief Financial Officer
Cooper-Standard Holdings Inc.
39550 Orchard Hill Place Drive
Novi, Michigan 48375
Re:Cooper-Standard Holdings Inc.
Form 10-K for the Year Ended December 31, 2017
File No. 001-36127
Dear Mr. Banas:
            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.
Division of Corporation Finance
Office of Transportation and Leisure

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