TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo August 1, 2022 Christopher May Chief Financial Officer American Axle & Manufacturing Holdings, Inc. One Dauch Drive Detroit, MI 48211-1198 Re: American Axle & Manufacturing Holdings, Inc. Form 10-K for Fiscal Year Ended December 31, 2021 Filed February 11, 2022 File No. 001-14303 Dear Mr. May: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Robert D. Giannattasio