Company: CPS
Filing Date: 2025-07-03
Form Type: CORRESP
Source: 0001320461-25-000118
Chunk: 0

Company: Cooper-Standard Holdings Inc.
Filing Date: 2025-07-03
Form: CORRESP
Chunk 0
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<div align='center'>Cooper-Standard Holdings Inc.

40300 Traditions Drive

Northville, Michigan 48168</div>

July 3, 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

Response Dated June 12, 2025

File No. 001-36127

Dear Ms. Gilmore and Ms. Erlanger,

On behalf of Cooper-Standard Holdings Inc. (the “Company”), we are responding to the letter from the Staff of the United States Securities and Exchange Commission (the “Staff”) to the Company, dated June 30, 2025 (the “Comment Letter”), relating to the Company’s above-referenced filing (the “Form 10-K”). For convenience of reference, the text of the comment in the Staff’s letter has been reproduced in italics herein.

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 from your response to our prior comment 1 that you will remove the “Total for reportable segments” line item from the segment adjusted EBITDA table in your MD&A as currently presented on page 34 of the Form 10-K, however you propose to include additional line items for “Corporate, eliminations and other” and “Consolidated Adjusted EBITDA” as part of that same table. Please note that we do not believe that presentation of these line items provides meaningful information, as the segment measures are presented on a different basis from the consolidated profitability measure. The “corporate, eliminations and other” line item represents a reconciling item required by ASC 280-10-50-30 to be disclosed in the footnotes to the financial statements to reconcile your segment profitability measures to consolidated income before taxes. It does not appear appropriate to present this amount outside of the ASC 280 disclosure, such as in MD&A as a reconciling item between your segment measures and a non-GAAP consolidated measure.

Response: We acknowledge the Staff’s comment and appreciate the clarification regarding the presentation of segment profitability measures in the MD&A. In response to the