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- 10-K Annual report
- 10 Form of Restricted Stock Agreement Under the 2007 Long-term Incentive Plan.
- 10 Description of Compensation of Non-employee Directors.
- 12 Computation of Ratio of Earnings to Fixed Charges.
- 21 List of Subsidiaries of Arvinmeritor.
- 23 Consent of Vernon G. Baker, II, Esq., Senior Vice President and General Counsel
- 23 Consent of Deloitte & Touche LLP, Independent Registered Public Accounting Firm
- 23 Consent of Bates White LLC.
- 24 Power of Attorney Authorizing Certain Persons to Sign This Annual Report on for
- 31 Certification of the Chief Executive Officer Pursuant to Rule 13A-14(A) Under T
- 31 Certification of the Chief Financial Officer Pursuant to Rule 13A-14(A) Under T
- 32 Certification of the Chief Executive Officer Pursuant to Rule 13A-14(B) Under T
- 32 Certification of the Chief Financial Officer Pursuant to Rule 13A-14(B) Under T
- CORRESP Corresp
November 19, 2007
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: | ArvinMeritor, Inc. - Annual Report on Form 10-K | |
for the Fiscal Year Ended September 30, 2007 |
Dear Sirs:
Enclosed for filing via the EDGAR system is the Annual Report on Form 10-K of ArvinMeritor, Inc. for the fiscal year ended September 30, 2007.
In accordance with General Instruction D(3) to the Form 10-K, the Company provides the following information. In the fiscal year ended September 30, 2007, the Company complied with the new or revised accounting standards described in Note 2 of the Notes to Consolidated Financial Statements in the Form 10-K. Other than these changes, the financial statements included in the Form 10-K do not reflect any change from the preceding year in any accounting principles or practices or in the method of applying any such principles or practices.
If you have any questions, please contact me at 248/435-0762.
Very truly yours,
ARVINMERITOR, INC.
By: | /s/ Bonnie Wilkinson | |
Bonnie Wilkinson | ||
Vice President and Secretary |
Enclosures