-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, F5qKQ4rWL1LuLyioEdoLtSH6n0CwXWoRKg1ZI2sVkvZa/AZ0sdJAwNBfN7Q+1GwS bM4tM/udwCs9Ym3UtHqSKw== 0000950123-10-108093.txt : 20110107 0000950123-10-108093.hdr.sgml : 20110107 20101123112012 ACCESSION NUMBER: 0000950123-10-108093 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20101123 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Commercial Vehicle Group, Inc. CENTRAL INDEX KEY: 0001290900 STANDARD INDUSTRIAL CLASSIFICATION: MOTOR VEHICLE PARTS & ACCESSORIES [3714] IRS NUMBER: 411990662 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 7800 WALTON PARKWAY CITY: NEW ALBANY STATE: OH ZIP: 43054 BUSINESS PHONE: 614 289 5360 MAIL ADDRESS: STREET 1: 7800 WALTON PARKWAY CITY: NEW ALBANY STATE: OH ZIP: 43054 CORRESP 1 filename1.htm corresp
COMMERCIAL VEHICLE GROUP, INC.
7800 Walton Parkway
New Albany, OH 43054
November 23, 2010
VIA EDGAR AND FEDERAL EXPRESS
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention:    Max A. Webb
Sonia Bednarowski
  Re:    Commercial Vehicle Group, Inc. (the “Company”)
Form 10-K for the Fiscal Year Ended December 31, 2009
Filed March 12, 2010
Definitive Proxy Statement on Schedule 14A
Filed April 2, 2010
(File No. 001-34365)
Ladies and Gentlemen:
          In connection with the Company’s responses to the comment letter to Mervin Dunn, dated November 18, 2010, from the Staff of the Securities and Exchange Commission (the “Commission”), regarding the Company’s Annual Report on Form 10-K for the year ended December 31, 2009 and the Company’s Definitive Proxy Statement on Schedule 14A, filed with the Commission on April 2, 2010 (collectively, the “filings”), the Company acknowledges that:
    the Company is responsible for the adequacy and accuracy of the disclosure in the filings;
 
    Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filings; and
 
    the Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.


 

          Please call Dennis M. Myers of Kirkland & Ellis LLP, special counsel to the Company, at (312) 862-2232 with any questions relating to the foregoing.
         
  Very truly yours,

COMMERCIAL VEHICLE GROUP, INC.
 
 
  By:   /s/ Chad M. Utrup    
    Name:   Chad M. Utrup   
    Its: Chief Financial Officer   
 
cc:    Dennis Myers

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