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EXHIBIT 3.28

PROVINCE OF ONTARIO
MINISTRY OF CONSUMER AND COMMERCIAL RELATIONS

ARTICLES OF INCORPORATION

1. The name of the corporation is:

Oxford Suspension Ltd.

2. The address of the registered office is:

1574 Eagle Street North, Cambridge
Waterloo, Ontario N3H 4S5

3. Number (or minimum and maximum number) of directors is:

A minimum of 3 and a maximum of 11.

4. The first director(s) is/are:

Residence address, giving street & No. or R.R. Resident Canadian
First name, initials and surname No. or municipality and postal code State Yes or No
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Steven M. Abelman 3709 Merriweather Lane No
Rochester Hills, MI 48306

Manfred Walt 152 Bradgate Drive Yes
Thornhill, Ontario L3T 7L8

James W. Robinson 66 Ashwood Drive Yes
Cambridge, Ontario N3C 3H9

5. Restrictions, if any, on business the corporation may carry on or on
powers the corporation may exercise:

There are no restrictions on the business the Corporation may carry on or
on the powers the Corporation may exercise.

6. The classes and any maximum number of shares that the corporation is
authorized to issue:

The Corporation is authorized to issue an unlimited number of shares of 1
class designated as common shares.

7. Rights, privileges, restrictions and conditions (if any) attaching to each
class of shares and directors authority with respect to any class of
shares which may be issued in series:

Not applicable.
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8. The issue, transfer or ownership of shares (is/is not restricted and the
restrictions (if any) are as follows:

The right to transfer shares of the Corporation shall be restricted in
that no shares shall be transferred without either:

(a) the consent of the directors of the Corporation, expressed by a
resolution passed by the directors or by an instrument or instruments in
writing signed by a majority of the directors, which consent may be given
either prior or subsequent to the time of transfer of such shares; or

(b) the consent of the holder or holders of shares of the Corporation to
which are attached at least a majority of the votes attached to all shares
of the Corporation for the time being outstanding carrying a voting right
either under all circumstances or under circumstances that have occurred
and are continuing, expressed by a resolution passed by such holder or
holders, which consent may be given either prior or subsequent to the time
of transfer of such shares.

9. Other provisions, if any, are:

(a) that the number of shareholders of the Corporation, exclusive of
persons who are in the employment of the Corporation and exclusive of
persons who, having been formerly in the employment of the Corporation,
were, while in that employment, and have continued after the termination
of that employment to be shareholders of the Corporation, is limited to
not more than 50, 2 or more persons who are the joint registered owners of
1 or more shares being counted as 1 shareholder; and

(b) that any invitation to the public to subscribe for any securities of
the Corporation is hereby prohibited.

10. The names and addresses of the Full residence address or address of
incorporators are registered office or of principal place
First Name, initials and last of business giving street & No. or
name or corporate name R.R. No., municipality and postal code
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Steven M. Abelman 3709 Merriweather Lane
Rochester Hills, MI 48306

Manfred Walt 152 Bradgate Drive
Thornhill, Ontario L3T 7L8

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James W. Robinson 66 Ashwood Drive
Cambridge, Ontario N3C 3H9

These articles are signed in duplicate.

Signatures of incorporators

/s/ Steven M. Abelman
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Steven M. Abelman

/s/ Manfred Walt
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Manfred Walt

/s/ James W. Robinson
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James W. Robinson