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