# EDGAR Filing Document

**Accession Number:** 0001320461
**File Stem:** 0000000000-25-006866
**Filing Date:** 2025-6
**Character Count:** 3909
**Document Hash:** 5fe862df3634a933aa3312af03ea4912
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-006866.hdr.sgml**: 20250829

**ACCESSION NUMBER**: 0000000000-25-006866

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250630

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Cooper-Standard Holdings Inc.
- **CENTRAL INDEX KEY:** 0001320461
- **STANDARD INDUSTRIAL CLASSIFICATION:** MOTOR VEHICLE PARTS & ACCESSORIES [3714]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 201945088
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 001-36127

**BUSINESS ADDRESS:**
- **STREET 1:** 40300 TRADITIONS DRIVE
- **CITY:** NORTHVILLE
- **STATE:** MI
- **ZIP:** 48168
- **BUSINESS PHONE:** 248-596-5900

**MAIL ADDRESS:**
- **STREET 1:** 40300 TRADITIONS DRIVE
- **CITY:** NORTHVILLE
- **STATE:** MI
- **ZIP:** 48168

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** CSA Acquisition Corp.
- **DATE OF NAME CHANGE:** 20050311
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001320461-25-000033

## Text-Extract

```

                                                           June 30, 2025

Jonathan Banas
Chief Financial Officer
Cooper-Standard Holdings Inc.
40300 Traditions Drive
Northville, MI 48168

       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 Jonathan Banas:

       We have reviewed your June 12, 2025 response to our comment letter and
have the
following comments.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.
Unless we note otherwise, any references to prior comments are to comments in
our June 5,
2025 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, 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
 June 30, 2025
Page 2

       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.
        Please contact Melissa Gilmore at 202-551-3777 or Claire Erlanger at
202-551-3301
if you have questions regarding comments on the financial statements and
related matters.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of
Manufacturing

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._