0000950142-22-002656.txt : 20221222 0000950142-22-002656.hdr.sgml : 20221222 20220902164441 ACCESSION NUMBER: 0000950142-22-002656 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20220902 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DANA INC CENTRAL INDEX KEY: 0000026780 STANDARD INDUSTRIAL CLASSIFICATION: MOTOR VEHICLE PARTS & ACCESSORIES [3714] IRS NUMBER: 261531856 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3939 TECHNOLOGY DRIVE CITY: MAUMEE STATE: OH ZIP: 43537 BUSINESS PHONE: 419-887-3000 MAIL ADDRESS: STREET 1: PO BOX 1000 CITY: MAUMEE STATE: OH ZIP: 43537 FORMER COMPANY: FORMER CONFORMED NAME: DANA HOLDING CORP DATE OF NAME CHANGE: 20080129 FORMER COMPANY: FORMER CONFORMED NAME: DANA CORP DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm

Paul, Weiss, Rifkind, Wharton & Garrison LLP

1285 Avenue of the Americas

New York, New York 10019-6064

September 2, 2022

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention:		Erin Donahue and Jennifer Angelini
		Division of Corporation Finance
		Office of Manufacturing

Re:		Dana Incorporated
		Form 10-K for Fiscal Year Ended December 31, 2021
		Filed February 23, 2022
		File No. 001-01063

Dear Ms. Donahue and Ms. Angelini,

On behalf of our client Dana Incorporated (the “Company”), we hereby acknowledge receipt of comments received in a letter from the staff of the Securities and Exchange Commission, dated August 26, 2022 (the “Comment Letter”), relating to the above referenced Form 10-K for the Fiscal Year Ended December 31, 2021. As discussed with the staff, we are requesting, on behalf of the Company, an extension until September 26, 2022 to respond to the Comment Letter.

If you have any questions pertaining to the extension request, please do not hesitate to contact the undersigned at (212) 373-3124.

	Very truly yours,

	/s/ David S. Huntington
	David S. Huntington

cc:	Timothy R. Kraus, Senior Vice President and Chief Financial Officer
	Douglas H. Liedberg, Senior Vice President, General Counsel and Secretary
	Dana Incorporated