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                                                               EXHIBIT (a)(5)(B)

                                                                                  
[ArvinMeritor LOGO]                                 2135 W. Maple Rd.                   arvinmeritor.com
                                                    Troy, MI 48084



To:  All Ohio Resident Holders of Shares of
     Common Stock of Dana Corporation

     On July 9, 2003, our subsidiary, Delta Acquisition Corp., commenced an
offer to purchase all outstanding shares of common stock (and associated rights
to purchase shares of Series A Junior Participating Preferred Stock) of Dana
Corporation ("Dana") for $15.00 per share, net to the seller in cash, without
interest, upon the terms and conditions set forth in an Offer to Purchase (the
"Offer to Purchase") and a related Letter of Transmittal. We have filed a Tender
Offer Statement on Schedule TO with the Securities and Exchange Commission and
have also filed Information Pertaining to a Control Bid on Form 041 ("Form 041")
with the Division of Securities of the Ohio Department of Commerce (the
"Division").

     The Division has reviewed our Form 041 and Offer to Purchase and has
requested that we provide supplemental disclosure to Dana's Ohio shareholders
with respect to the status of financing for the offer and related transactions.
We are sending you this letter in order to provide the requested supplemental
disclosure, and we are also filing this letter as an amendment to the Schedule
TO so that it is available to all of Dana's shareholders.

     As stated in the "Summary Term Sheet" and "Section 12" of the Offer to
Purchase, in order to finance the purchase of all outstanding shares of Dana's
common stock pursuant to the offer, to refinance certain debt of ArvinMeritor,
Dana and their subsidiaries, to provide for debt that may need to be redeemed or
repurchased and to provide for adequate working capital, we expect to use a
combination of cash on hand and one or more new financings. The new financings
are expected to take the form of one or more new credit facilities and private
or public placements of debt securities (which may include term and revolving
bank debt, accounts receivable securitizations and/or high yield bonds) and may
also include other capital raising transactions.

     During a webcast presentation held on July 8, 2003 shortly after publicly
announcing our intention to commence the offer, Larry D. Yost, our Chairman and
Chief Executive Officer, indicated in his presentation and in response to a
participant question that the details of the new financings had not been
determined, but that we expected that the new financings would be provided by
major relationship banks and that, in our opinion, financing was not going to be
an issue. We have filed the webcast presentation and transcript on Schedule
TO-C, and those materials can be found at the SEC's website at www.sec.gov.

     We believe that we have provided full disclosure with respect to the
financing for the offer and related transactions. Nevertheless, the Division has
requested that we reiterate the disclosure set forth in our filings with the
Division and the SEC, and we hereby confirm, that ArvinMeritor has not yet
entered into any agreements, commitments, credit facilities, letters of credit
or other financing arrangements with respect to the new financings. Further, as
stated in the "Summary Term Sheet," the "Introduction" and "Section 14" of the
Offer to Purchase, the offer is contingent upon our having received proceeds
under new financings sufficient, together with cash on hand, to consummate the
offer and the proposed merger and to refinance all debt of Dana and ArvinMeritor
that is or could be required to be repurchased or becomes, or could be declared,
due and payable as a result of the offer or the proposed merger or the financing
thereof.

                                          ArvinMeritor, Inc.

July 14, 2003

     The solicitation and offer to purchase is made only pursuant to the Offer
to Purchase and related materials that ArvinMeritor and Delta Acquisition Corp.
filed with the Securities and Exchange Commission on July 9, 2003. Investors and
security holders are advised to read such documents because they include
important information. Investors and security holders may obtain a free copy of
such documents at the SEC's website at www.sec.gov, from ArvinMeritor at 2135 W.
Maple Road, Troy, MI 48084, Attn: Investor Relations, or by contacting Mackenzie
Partners, Inc. at (212) 929-5500 collect or at (800) 322-2885 toll-free or by
email at proxy@mackenziepartners.com.

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