Dana Corporation - Overview Page 1 of 1 |............... ............

Of course, these are just two illustrations of customer-oriented activities within our company.

Dana's 9 Core Products Page 1 of 1 (search Here J3oJ Dana's 9 Core Products Dana's nine core products center on the development, design, and manufacture of axles, drives structures, brake and chassis products, fluid systems, filtration products, and bearings and seal products.

Dana Corporation Page 159 of 176 Table of Contents DANA CORPORATION AND CONSOLIDATED SUBSIDIARIES SCHEDULE 11(c) -- VALUATION AND QUALIFYING ACCOUNTS AND RESERVES VALUATION ALLOWANCE FOR DEFERRED TAX ASSETS Balance at beginning of period Net additions charged to income Reductions due to utilization or expiration Adjustments arising from change in currency exchange rates and other items Balance at end of period Year ended -- December 31, 2001 December 31, 2002 December 31, 2003 $102,100,000 127.600.000 537.700.000 $ 25,500,000 415.400.000 135.883.000 $ (5,300,000) (69,604,000) $5,119,000 $127,600,000 537.700.000 609.098.000 85 http ://www. sec.gov/Archives/edgar/data/26780/000095015204001384/105571 ae 10vk.htm 8/1/2004

Eaton has committed itself to some reaching goals for the next five years.

(e) State what, if any, specific fine, penalty, or sanction was imposed; (f) State the date in which and the manner in which said violation was corrected; (g) Identify any and all officials of Defendant, its predecessor or its related company having knowledge or notice of said violation and state the date on which said knowledge or notice was received; and (h) Identify any and all documents referring to, relating to or reflecting said violation.

WILENTZ GOLDMAN & SPITZER ATTORNEYS AT LAW aprOfeSsiONAL CORPORATOR" .j Cellar Drive : NJ07095-0958 paxL(7J32) 856-6117 ____ .....

Eaton History - Eaton Corporation Page 4 of 4 2007 - Acquired the technology and related assets associated with SMC Electrical Products Inc.'

Boilers Weil-MfLain LZZS B OILERS WEIL-McLAIN COMPANY --Michigan City, Ind. -- Chicago, 111.

Boilers and Furnaces InTERn/mon/iL He/iter Coop/my Makers of Heating Apparatus Utica, N.

Air Filters Spray Engineering Company 60 High Street, Boston, Massachusetts Engineers and Manufacturers of Air Filters, Air Washers, Air Coolers, Spray Cooling Ponds, Nozzles, Strainers, Flow Meters, Lawn Sprinklers SPRACO AIR FILTERS Spraco Air Filters efficiently remove from the venti lating air, dust, dirt and other foreign matter.

Utica Heater Company Boilers Capacities and Dimensions of Utica-Imperial SECTIONAL Boilers Designed primarily for use in localities where anthracite is the commonly used fuel.

Heaters, Water . w-.

Thermal Units Manufacturing Co. 228 N.

Air Conditioriim Baker Ice Machine Co., Inc. 1518 Evans Street, Omaha, Nebr.