As we approach the end of 2006 and prepare for 2007, I want to thank you for your commitment to Dana Corporation over the past year. It has been a challenging year, yet I believe that both Dana and its suppliers can be proud of what they have accomplished during difficult circumstances.

I believe that our relationship offers many rewards: the mutual opportunity to earn money for our shareholders and owners, the challenge of being part of a dynamic, global industry, the ability to provide a fulfilling work experience for our employees, a chance to serve our communities, and the development of meaningful personal relationships. Beyond these advantages, Dana neither desires nor expects any sort of gifts or favors from its suppliers. In this holiday season, I would like to remind you of Dana’s Supplier’s Business Conduct Guide as it relates to gifts and favors:

"Dana will select its suppliers on the basis of total value, including quality, price and services offered. Therefore, suppliers should not give gifts, favors or entertainment to Dana people that is of significant value (greater than $50) or that is inappropriate under the circumstances. While the personal relationships that we form during the course of our business activities are a rewarding aspect of our association, Dana people are not allowed to use these relationships as a basis for making a purchasing source selection. You must respect this expectation and not try to unfairly influence a purchasing source selection through inappropriate gratuities. And, if a Dana person solicits you for a gift or a favor, you should report that matter to the Dana Office of Business Conduct."

I ask for your cooperation in building a business relationship in which the above approach is fostered. Please communicate this message to all in your organization who are in contact with Dana people.

My best wishes to you and your employees for a joyous holiday season.

Sincerely,

Paul Miller
November 17, 2006

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