Item 13. Certain Relationships and Related Transactions and Director Independence Item 14. Principal Accountant Fees and Services 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. 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. 91