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RISK MANAGEMENT SERVICES,INC <br /> F F 9 <br /> ENV! , <br /> - - <br /> February 4, 2008 P1. S <br /> E <br /> To Whom It May Concern: <br /> On March 3, 2006, Dana Corporation and 40 of its U.S. subsidiaries filed voluntary <br /> petitions for reorganization under Chapter 11 of the U.S. Bankruptcy Code. Dana emerged <br /> from Bankruptcy February 1, 2008. As part of this emergence, Dana has realigned its legal <br /> structure to more closely mirror how it conducts business. While there may be subtle <br /> changes in the names associated with Dana's new legal structure, Dana is not changing the <br /> way in which it conducts business or the associated manufacturing processes. <br /> Dana will organize its existing manufacturing plants and locations under the ownership of <br /> two new legal entities, Dana Automotive Systems Group (ASG)and Dana Heavy Vehicle <br /> Systems Group (HVSG). In addition, there will be a number of product focused legal <br /> entities that are subsidiaries of the two new legal entities. <br /> The legal entity names holding the existing permits and authorizations, in most instances, <br /> will change. <br /> What will not be changing: <br /> • The core business operations and business processes; <br /> • The plant identifiers; namely the Dun &Bradstreet numbers and SICNAICS Codes <br /> assigned to the facilities; <br /> • The facility contacts; and <br /> • The physical addresses of the facilities. <br /> Please refer to the enclosed documentation identifying the legal entity name changes for <br /> specific facilities within your jurisdiction. If you have any additional questions regarding <br /> these changes please feel free to contact me at(419)535-4823. <br /> Thank you. <br /> Sincerely, <br /> Judith M. Copeland <br /> Director, <br /> Global Environmental Management Services <br /> f,elpd fh%ile� <br /> RISK MANAGEMENT SERVICES,INC.SUBSIDIARY OF DANA CORPORATION <br /> P.O.BOX 537,TOLEDO,OHIO 43697-0537 4500 DORR STREET TOLEDO,OHIO 43615 TEL(419)322-7900 FAX:(419)322-7922 <br /> www.dana.com <br />