TEXT-EXTRACT 2 filename2.txt June 5, 2019 C. Timothy Trenary Chief Financial 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, 2018 Filed March 11, 2019 File No. 001-34365 Dear Mr. Trenary: 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 Transportation and Leisure