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SIDLEY AUSTIN LLP ONE SOUTH DEARBORN STREET CHICAGO, IL 60603 (312) 853 7000 (312) 853 7036 FAX |
BEIJING BOSTON BRUSSELS CHICAGO DALLAS FRANKFURT GENEVA |
HONG KONG HOUSTON LONDON LOS ANGELES NEW YORK PALO ALTO SAN FRANCISCO |
SHANGHAI SINGAPORE SYDNEY TOKYO WASHINGTON, D.C. | ||||
FOUNDED 1866 |
August 12, 2013
VIA EDGAR
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Attn: | J. Nolan McWilliams |
Loan Lauren P. Nguyen |
Re: | Cooper-Standard Holdings Inc. |
Registration Statement on Form S-3 |
Filed July 16, 2013 |
File No. 333-189981 |
Ladies and Gentlemen:
On behalf of Cooper-Standard Holdings Inc. (the Company), we are writing in response to the comment contained in the Staffs comment letter dated August 8, 2013 (the Comment Letter) with respect to the Companys Registration Statement on Form S-3, File No. 333-189981, filed on July 16, 2013 (the Registration Statement).
For the convenience of the Staffs review, we have set forth the comment contained in the Comment Letter along with the response of the Company. References in this letter to we, our or us mean the Company or its advisors, as the context may require.
The response to the Staffs comment set forth in the Comment Letter is as follows:
General
1. | Please confirm your understanding that resales of shares issued as payment in-kind dividends are not covered by this registration statement. We note your disclosure in the carryover paragraph on pages 12-13. Alternatively, please register the payment in-kind dividend shares. |
The Company confirms its understanding that resales of shares issued as payment-in-kind dividends are not covered by the Registration Statement.
Sidley Austin LLP is a limited liability partnership practicing in affiliation with other Sidley Austin partnerships
Securities and Exchange Commission
August 12, 2013
Page 2
On the date hereof, the Company has filed Amendment No. 1 to the Registration Statement updating certain information therein which is not related to the Comment Letter.
* * *
Should the Staff have further comments or require further information, or if any questions should arise in connection with the submission, please contact Kevin Blatchford (312) 853-2076.
Sincerely, | ||
/s/ Kevin F. Blatchford |
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Kevin F. Blatchford |
CC: Jeffrey S. Edwards