Company: CPS
Filing Date: 2025-07-03
Form Type: CORRESP
Source: 0001320461-25-000118
Chunk: 1

Company: Cooper-Standard Holdings Inc.
Filing Date: 2025-07-03
Form: CORRESP
Chunk 1
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 Staff’s June 5, 2025 comment, we had proposed including line items for “Corporate, eliminations and other” and “Consolidated Adjusted EBITDA” within our segment Adjusted EBITDA table in the MD&A, in order to reconcile the total of segment results to the consolidated Adjusted EBITDA amounts disclosed on page 38 of the Form 10-K.

Based on the Staff’s most recent comment, we understand that using terminology such as “Corporate, eliminations and other” may imply the presentation of a reconciling item consistent with ASC 280-10-50-30, which is required to appear in the footnotes to the financial statements and not within the MD&A. We also understand that including a “Corporate, eliminations and other” row could cause confusion when used to reconcile to a non-GAAP measure such as Consolidated Adjusted EBITDA.

Accordingly, consistent with our prior response letter, in future filings, beginning with our Quarterly Report on Form 10-Q for the period ending June 30, 2025, we will remove the subtotal line item titled “Total for reportable segments” from the segment Adjusted EBITDA table in the MD&A. In response to the Staff’s most recent comment, however, we will not include line items for “Corporate, eliminations and other” and “Consolidated Adjusted EBITDA” in that table as originally proposed.

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Thank you for your letter, and we hope that the foregoing has been responsive to the Staff’s comment. If you have any questions or comments about this letter or need any further information, please email the undersigned at jon.banas@cooperstandard.com.

Sincerely,

/S/ JONATHAN P. BANAS

Jonathan P. Banas

Chief Financial Officer

(Principal Financial Officer)

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