# EDGAR Filing Document

**Accession Number:** 0001320461
**File Stem:** 0000000000-25-005970
**Filing Date:** 2025-6
**Character Count:** 5166
**Document Hash:** 020162483fc241e81234fb7cad3e86ad
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-005970.hdr.sgml**: 20250829

**ACCESSION NUMBER**: 0000000000-25-005970

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250605

**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 5, 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
           Filed February 14, 2025
           File No. 001-36127
Dear Jonathan Banas:

       We have limited our review of your filing to the financial statements
and related
disclosures 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.

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 the 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.
 June 5, 2025
Page 2

Liquidity and Capital Resources
Cash Flows, page 35

2.     Please provide a more informative analysis and discussion of changes in
operating,
       investing, and financing cash flows for each period presented in future
filings. In
       doing so, explain the underlying reasons and implications of material
changes
       between periods to provide investors with an understanding of trends and
variability
       in cash flows. Ensure that your disclosures are not merely a recitation
of changes
       evident from the financial statements. Refer to Item 5.B.1 of Form 20-F
and Section
       IV.B of SEC Release No. 33-8350.
Notes to Consolidated Financial Statements
21. Business Segments, page 82

3.     We note you include a line item in your reconciliation for consolidated
       EBITDA. Please note that as this does not appear to be a segment measure
of
       profitability, it would be considered a non-GAAP financial measure and
should not be
       disclosed in the notes to the financial statements in accordance with
Item
       10(e)(1)(ii)(C). We refer you to Comment 3 in our letter to you dated
May 21, 2024.
4.     We note your line item of other segment items which you describe in
footnote (a) as
       including other income and expenses and other non-comparable items to
derive at
       total reportable segment adjusted EBITDA. Please provide us, and revise
future
       filings to include, a more detailed description of what is included in
the "other
       segment items". Refer to ASC 280-10-50-26B.
        In closing, we remind you that the company and its management are
responsible for
the accuracy and adequacy of their disclosures, notwithstanding any review,
comments,
action or absence of action by the staff.

       Please contact Melissa Gilmore at 202-551-3777 or Claire Erlanger at
202-551-3301
with any questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of
Manufacturing

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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