Correspondence

-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, VD8RWjSAxzREiSUtY3MMZiP0o7/Ghwm2OfBQOzO68GWNoGYRsbFzS2genYvNaN9Q Q6AnFzJW3vpef435XcRp+A== 0001193125-10-286785.txt : 20110222 0001193125-10-286785.hdr.sgml : 20110221 20101222172638 ACCESSION NUMBER: 0001193125-10-286785 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20101222 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Cooper-Standard Automotive Inc. CENTRAL INDEX KEY: 0001320459 STANDARD INDUSTRIAL CLASSIFICATION: MOTOR VEHICLE PARTS & ACCESSORIES [3714] IRS NUMBER: 340549970 STATE OF INCORPORATION: OH FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 39550 ORCHARD HILL PLACE DRIVE CITY: NOVI STATE: MI ZIP: 48375 BUSINESS PHONE: 248-596-5900 MAIL ADDRESS: STREET 1: 39550 ORCHARD HILL PLACE DRIVE CITY: NOVI STATE: MI ZIP: 48375 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Cooper-Standard Automotive Fluid Systems Mexico Holding LLC CENTRAL INDEX KEY: 0001320460 IRS NUMBER: 510380442 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 39550 ORCHARD HILL PLACE DRIVE CITY: NOVI STATE: MI ZIP: 48375 BUSINESS PHONE: 248-596-5900 MAIL ADDRESS: STREET 1: 39550 ORCHARD HILL PLACE DRIVE CITY: NOVI STATE: MI ZIP: 48375 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Cooper-Standard Holdings Inc. CENTRAL INDEX KEY: 0001320461 STANDARD INDUSTRIAL CLASSIFICATION: MOTOR VEHICLE PARTS & ACCESSORIES [3714] IRS NUMBER: 201945088 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 39550 ORCHARD HILL PLACE DRIVE CITY: NOVI STATE: MI ZIP: 48375 BUSINESS PHONE: 248-596-5900 MAIL ADDRESS: STREET 1: 39550 ORCHARD HILL PLACE DRIVE CITY: NOVI STATE: MI ZIP: 48375 FORMER COMPANY: FORMER CONFORMED NAME: CSA Acquisition Corp. DATE OF NAME CHANGE: 20050311 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Cooper-Standard Automotive NC L.L.C. CENTRAL INDEX KEY: 0001320462 IRS NUMBER: 341972839 STATE OF INCORPORATION: NC FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 39550 ORCHARD HILL PLACE DRIVE CITY: NOVI STATE: MI ZIP: 48375 BUSINESS PHONE: 248-596-5900 MAIL ADDRESS: STREET 1: 39550 ORCHARD HILL PLACE DRIVE CITY: NOVI STATE: MI ZIP: 48375 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Cooper-Standard Automotive OH, LLC CENTRAL INDEX KEY: 0001320463 IRS NUMBER: 341972845 STATE OF INCORPORATION: OH FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 39550 ORCHARD HILL PLACE DRIVE CITY: NOVI STATE: MI ZIP: 48375 BUSINESS PHONE: 248-596-5900 MAIL ADDRESS: STREET 1: 39550 ORCHARD HILL PLACE DRIVE CITY: NOVI STATE: MI ZIP: 48375 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CSA Services Inc. CENTRAL INDEX KEY: 0001320465 IRS NUMBER: 341969510 STATE OF INCORPORATION: OH FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 39550 ORCHARD HILL PLACE DRIVE CITY: NOVI STATE: MI ZIP: 48375 BUSINESS PHONE: 248-596-5900 MAIL ADDRESS: STREET 1: 39550 ORCHARD HILL PLACE DRIVE CITY: NOVI STATE: MI ZIP: 48375 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NISCO Holding CO CENTRAL INDEX KEY: 0001320467 IRS NUMBER: 341611697 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 39550 ORCHARD HILL PLACE DRIVE CITY: NOVI STATE: MI ZIP: 48375 BUSINESS PHONE: 248-596-5900 MAIL ADDRESS: STREET 1: 39550 ORCHARD HILL PLACE DRIVE CITY: NOVI STATE: MI ZIP: 48375 FILER: COMPANY DATA: COMPANY CONFORMED NAME: North American Rubber, INC CENTRAL INDEX KEY: 0001320468 IRS NUMBER: 351609926 STATE OF INCORPORATION: TX FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 39550 ORCHARD HILL PLACE DRIVE CITY: NOVI STATE: MI ZIP: 48375 BUSINESS PHONE: 248-596-5900 MAIL ADDRESS: STREET 1: 39550 ORCHARD HILL PLACE DRIVE CITY: NOVI STATE: MI ZIP: 48375 FILER: COMPANY DATA: COMPANY CONFORMED NAME: StanTech, Inc. CENTRAL INDEX KEY: 0001320475 IRS NUMBER: 311384014 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 39550 ORCHARD HILL PLACE DRIVE CITY: NOVI STATE: MI ZIP: 48375 BUSINESS PHONE: 248-596-5900 MAIL ADDRESS: STREET 1: 39550 ORCHARD HILL PLACE DRIVE CITY: NOVI STATE: MI ZIP: 48375 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Sterling Investments CO CENTRAL INDEX KEY: 0001320476 IRS NUMBER: 341821393 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 39550 ORCHARD HILL PLACE DRIVE CITY: NOVI STATE: MI ZIP: 48375 BUSINESS PHONE: 248-596-5900 MAIL ADDRESS: STREET 1: 39550 ORCHARD HILL PLACE DRIVE CITY: NOVI STATE: MI ZIP: 48375 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Westborn Service Center, Inc. CENTRAL INDEX KEY: 0001320477 IRS NUMBER: 381897448 STATE OF INCORPORATION: MI FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 39550 ORCHARD HILL PLACE DRIVE CITY: NOVI STATE: MI ZIP: 48375 BUSINESS PHONE: 248-596-5900 MAIL ADDRESS: STREET 1: 39550 ORCHARD HILL PLACE DRIVE CITY: NOVI STATE: MI ZIP: 48375 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Cooper-Standard Automotive FHS Inc. CENTRAL INDEX KEY: 0001397898 IRS NUMBER: 222772953 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 39550 ORCHARD HILL PLACE DRIVE CITY: NOVI STATE: MI ZIP: 48375 BUSINESS PHONE: 248-596-5900 MAIL ADDRESS: STREET 1: 39550 ORCHARD HILL PLACE DRIVE CITY: NOVI STATE: MI ZIP: 48375 CORRESP 1 filename1.htm Correspondence

Direct Line: (212) 859-8428

Fax: (212) 859-4000

Daniel.Bursky@friedfrank.com

December 22, 2010

Justin Dobbie

J. Nolan McWilliams

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re:

Cooper-Standard Automotive Inc.

Registration Statement on Form S-4

Filed December 8, 2010 (the “Registration Statement”)

File No. 333-171032

Dear Messrs. Dobbie and McWilliams:

On behalf of Cooper-Standard Automotive Inc. (the “Company”), we hereby transmit via EDGAR for filing with the Securities and Exchange Commission pre-effective Amendment No. 1 (“Amendment No. 1”) to the above referenced Registration Statement. We are providing the following responses to the comment letter, dated December 20, 2010, of the staff of the Division of Corporation Finance (the “Staff”) regarding the Registration Statement. In order to facilitate your review, we have repeated each comment in its entirety in the original numbered sequence in italics below. This letter is being filed with Amendment No. 1.

Form S-4

General

We note that you are registering the offering of 8¹/2% Senior Notes due 2018 in reliance on our position enunciated in Exxon Capital Holdings Corp., SEC No-Action Letter (April 13, 1988). See also Morgan Stanley & Co. Inc., SEC No-Action Letter (June 5, 1991) and Sherman & Sterling, SEC No-Action Letter (July 2, 1993). Accordingly, with the next amendment, please provide us with a supplemental letter stating that you are registering the exchange offer in reliance on our position contained in these letters and include the representations contained in the Morgan Stanley and Sherman & Sterling no-action letters.

Response:

In response to the Staff’s comment, the Company has included the requested letter, which is being filed as correspondence concurrently with the filing Amendment No. 1.

Exhibit 5.1

Refer to assumptions (ii) and (iii) in the last paragraph on page 2. Counsel is entitled to rely on local counsel opinions, but counsel may not assume the corporate authority of and due authorization by the Guarantors other than those Guarantors organized in Delaware. Please have counsel revise accordingly.

Response:

In response to the Staff’s comment, the Company has included a revised opinion of counsel as Exhibit 5.1 with Amendment No. 1, which no longer makes the assumptions referenced in the Staff’s comment with respect to any Guarantors.

Investors are entitled to rely on the legality opinion. Please have counsel revise the last paragraph on page 5 accordingly.

Response:

In response to the Staff’s comment, the revised opinion of counsel included with Amendment No. 1 as Exhibit 5.1 no longer contains the referenced paragraph.

Should you have any questions or comments with respect to this filing, please call me at (212) 859-8428.

Sincerely,

/s/ Daniel J. Bursky

Daniel J. Bursky

cc:	Timothy W. Hefferon, Esq. (Cooper-Standard Automotive Inc.)

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