Unassociated Document
 
 
 
  
 
WRITER'S DIRECT DIAL NUMBER
 
212-373-3124
 
WRITER'S DIRECT FACSIMILE
 
212-492-0124
 
WRITER'S DIRECT E-MAIL ADDRESS
 
dhuntington@paulweiss.com
 
 
November 2, 2012

Via EDGAR

Mr. Justin Dobbie
Legal Branch Chief
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, 2011
   
Filed February 23, 2012
   
File No. 001-01063

Dear Mr. Dobbie:

On behalf of Dana Holding Corporation (“Dana”), we confirm receipt of your comment letter dated October 25, 2012.  Dana will provide the requested response by November 16, 2012.
 
 
Very truly yours,
   
 
/s/ David S. Huntington
 
David S. Huntington
 
cc.           Rodney R. Filcek
Dana Holding Corporation