## Item 13. Certain Relationships and Related Transactions and Director Independence 

The response to this item will be included under the sections captioned “Director Independence and Transactions of Directors with Dana,” “Transactions of Executive Of ficers with Dana” and “Information about the Nominees” of Dana’ s definitive Proxy Statement relating to the Annual Meeting of Shareholders to be held on April 30, 2015, which sections are hereby incorporated herein by reference. 

## Item 14. Principal Accountant Fees and Services 

The response to this item will be included under the section captioned "Independent Auditors" of Dana's definitive Proxy Statement relating to the Annual Meeting of Shareholders to be held on April 30, 2015, which section is hereby incorporated herein by reference. 

