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RISK MANERVICES,INC FF9 E W �: E February 4, 2008 PV i -S To Whom It May Concern: On March 3, 2006, Dana Corporation and 40 of its U.S. subsidiaries filed voluntary petitions for reorganization under Chapter 11 of the U.S. Bankruptcy Code. Dana emerged from Bankruptcy February 1, 2008. As part of this emergence, Dana has realigned its legal structure to more closely mirror how it conducts business. While there may be subtle changes in the names associated with Dana's new legal structure, Dana is not changing the way in which it conducts business or the associated manufacturing processes. Dana will organize its existing manufacturing plants and locations under the ownership of two new legal entities,Dana Automotive Systems Group (ASG) and Dana Heavy Vehicle Systems Group (HVSG). In addition, there will be a number of product focused legal entities that are subsidiaries of the two new legal entities. The legal entity names holding the existing permits and authorizations, in most instances, will change. What will not be changing: • The core business operations and business processes; • The plant identifiers; namely the Dun & Bradstreet numbers and SICNAICS Codes assigned to the facilities; • The facility contacts; and • The physical addresses of the facilities. Please refer to the enclosed documentation identifying the legal entity name changes for specific facilities within your jurisdiction. If you have any additional questions regarding these changes please feel free to contact me at(419) 535-4823. Thank you. Sincerely, Judith M.Copeland Director, Global Environmental Management Services RISK MANAGEMENT SERVICES,INC.,SUBSIDIARY OF DANA CORPORATION P.O.BOX 537,TOLEDO,OHIO 43697-0537 4500 DORR STREET,TOLEDO,OHIO 43615 TEL(419)322-7900 FAX:(419)322-7922 www.dana.com