-----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, K04alWLwOreo54Vt4zfwjeh1BozqX8s6f4d02R9zHKTB101604cGUpa/nOd5z0SA eO5s6yFtI1MZ3rqk/c9uHg== 0000950152-08-005263.txt : 20080922 0000950152-08-005263.hdr.sgml : 20080922 20080708165458 ACCESSION NUMBER: 0000950152-08-005263 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080708 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DANA HOLDING CORP 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: 4500 DORR ST CITY: TOLEDO STATE: OH ZIP: 43615 BUSINESS PHONE: 419-535-4500 MAIL ADDRESS: STREET 1: PO BOX 1000 CITY: TOLEDO STATE: OH ZIP: 43697 FORMER COMPANY: FORMER CONFORMED NAME: DANA CORP DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm Dana Holding Corporation Corresp
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Dana Holding Corporation
4500 Dorr Street
Toledo, Ohio 43615
July 8, 2007
Via facsimile and EDGAR submission
Ms. Claire Erlanger
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re:   Dana Holding Corporation
Form 10-K for the year ended December 31, 2007
Filed March 14, 2008
File No. 001-01063
Dear Ms. Erlanger:
On behalf of Dana Holding Corporation (“Dana”), I refer to the letter dated July 1, 2008 from the staff of the United States Securities and Exchange Commission (the “Staff”) related to Dana’s Form 10-K for the year ended December 31, 2007 and Form 10-Q for the three months ended March 31, 2008. As discussed with you via telephone on July 3, 2008, I believe that Dana requires additional time beyond the ten business days requested in your letter to complete its response to the issues identified in the letter. The purpose of this correspondence is to document my understanding, which is based on our July 3 telephone conversation, that the Staff has granted Dana additional time to July 21, 2008 to submit its response.
Please contact me at 419-535-4500 if you require additional information.
Very truly yours,
/s/ Richard J. Dyer               
Richard J. Dyer
Vice President and Chief Accounting Officer

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