Defendant Name: Dana Holding Corporation (as Successor Registrant to Dana Corporation)

Defendant Type: Public Company
SIC Code: 3714
CUSIP: 23582520

Initial Case Details

Legal Case Name In the Matter of Dana Holding Corporation (as successor registrant to Dana Corporation)
First Document Date 11-Sep-2009
Initial Filing Format Administrative Action
File Number 3-13614
Allegation Type Issuer Reporting and Disclosure
AAER 3048

Violations Alleged

Exchange Act
• Rule 12b-20
• Sec 13(a)
• Rule 13a-1
• Rule 13a-11
• Rule 13a-13
• Sec 13(b)(2)(A)
• Sec 13(b)(2)(B)

Resolutions

First Resolution Date 11-Sep-2009

Related Documents:

34-60657 11-Sep-2009 Administrative Proceeding
Order Instituting Cease-and-Desist Proceedings Pursuant to Section 21C of the Securities Exchange Act of 1934, Making Findings, and Imposing a Cease-and-Desist Order
On September 11, 2009, the SEC instituted settled cease-and-desist proceedings against Dana Holding Corporation (as Successor Registrant to Dana Corporation). The SEC stated: "From 2004 through mid-2005, contrary to Generally Accepted Accounting Principles ("GAAP"), Dana Corporation improperly recognized revenue or income on several transactions and delayed recording expenses in the appropriate period."

Related Actions:

SEC v. Bernard Cole, William Hennessy, Douglas Hodge and Robert Steimle
Robert E. Steimle
William E. Hennessy
Bernard N. Cole
Douglas W. Hodge