0001193125-15-377154.txt : 20160106 0001193125-15-377154.hdr.sgml : 20160106 20151113164659 ACCESSION NUMBER: 0001193125-15-377154 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20151113 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: 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 CORP DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm CORRESP

DANA HOLDING CORPORATION

3939 Technology Drive

Maumee, Ohio 43537

November 13, 2015

VIA EDGAR

Melissa Raminpour

Branch Chief

Office of Transportation and Leisure

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

Re: Dana Holding Corporation

Form 10-K for the Year Ended December 31, 2014

Filed February 20, 2015

File No. 001-01063

Dear Ms. Raminpour:

Dana Holding Corporation (the “Company”) hereby acknowledges receipt of the comment letter dated November 5, 2015 (the “Comment Letter”) from the staff (the “Staff”) of the Securities and Exchange Commission concerning the above captioned Form 10-K.

As discussed with the Staff by representatives of the Company, the Company intends to file its written response to the Comment Letter no later than November 25, 2015. Please contact David S. Huntington at (212) 373-3124 or David E. Sobel at (212) 373-3226, in each case of Paul, Weiss, Rifkind, Wharton & Garrison LLP, should you have any questions or comments regarding this letter.

Very truly yours,

/s/ William G. Quigley III

William G. Quigley III

Executive Vice President and

Chief Financial Officer

cc: Effie Simpson

Securities and Exchange Commission

Marc S. Levin, Esq.

Dana Holding Corporation

David S. Huntington, Esq., David E. Sobel, Esq.

Paul, Weiss, Rifkind, Wharton & Garrison LLP