Company: CPS
Filing Date: 2025-06-12
Form Type: CORRESP
Source: 0001320461-25-000116
Chunk: 0

Company: Cooper-Standard Holdings Inc.
Filing Date: 2025-06-12
Form: CORRESP
Chunk 0
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<div align='center'>Cooper-Standard Holdings Inc.

40300 Traditions Drive

Northville, Michigan 48168</div>

June 12, 2025

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

Mail Stop 3561

100 F Street, N.E.

Washington, D.C. 20549

Re: Cooper-Standard Holdings Inc.

Form 10-K for the Year Ended December 31, 2024

Filed February 14, 2025

File No. 001-36127

Dear Ms. Gilmore and Ms. Erlanger,

On behalf of Cooper-Standard Holdings Inc. (the “Company”), we are providing the following responses to the comments contained in the comment letter of the Staff of the United States Securities and Exchange Commission (the “Staff”) to the Company, dated June 5, 2025 (the “Comment Letter”), relating to the Company’s above-referenced filing (the “Form 10-K”). For convenience of reference, the text of the comments in the Staff’s letter has been reproduced in italics herein. Except to the extent otherwise indicated below, we agree with and intend to comply with these comments in our future filings and, to the extent material to an investor’s understanding, to provide the information requested in the comments.

We respectfully submit our responses for your review. Our responses are aligned with the sequential numbering of the comments in the Comment Letter.

Form 10-K for the Year Ended December 31, 2024

Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations

Segment Results of Operations, page 33

1. We note your disclosure on page 34 of total segment adjusted EBITDA for the reportable segments. We also note that this amount differs from the consolidated Adjusted EBITDA disclosed on page 38 which is reconciled to your net loss. Please note that a total of segment profitability measures, when disclosed outside the notes to the financial statements, represents a non-GAAP financial measure and must be disclosed as such and be presented in accordance with our non-GAAP guidance. In this regard, it appears that this amount may exclude some normal recurring operating expenses. Please advise or revise accordingly. Refer to Question 104.04 of the SEC Staff's Compliance & Disclosure Interpretation on Non-GAAP Financial Measures.

Response: We acknowledge the Staff’s comment and respectfully advise that the segment Adjusted EBITDA amounts presented