CORRESP 1 filename1.htm SEC Response Letter
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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

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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 Staff’s comment letter dated August 8, 2013 (the “Comment Letter”) with respect to the Company’s Registration Statement on Form S-3, File No. 333-189981, filed on July 16, 2013 (the “Registration Statement”).

For the convenience of the Staff’s 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 Staff’s 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


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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.

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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

 
Kevin F. Blatchford  

CC: Jeffrey S. Edwards