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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>As filed with the Securities and Exchange Commission
on July 30, 2021</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt; text-align: right"><B>Registration
No. 333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0pt; text-align: center"><B>UNITED STATES <BR>
SECURITIES AND EXCHANGE COMMISSION<BR>
Washington, D.C. 20549</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: center">________________________________</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>FORM S-8</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>REGISTRATION STATEMENT<BR>
UNDER<BR>
THE SECURITIES ACT OF 1933</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center">________________________________</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>DANA INCORPORATED</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><FONT STYLE="font-size: 10pt"><I>(Exact name
of registrant as specified in its charter)</I></FONT><I><BR>
</I>________________________________</P>

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  <TR>
    <TD STYLE="vertical-align: top; width: 50%; font: 10pt Times New Roman, Times, Serif; text-align: center"><B>Delaware</B></TD>
    <TD STYLE="vertical-align: top; width: 50%; font: 10pt Times New Roman, Times, Serif; text-align: center"><B>26-1531856</B></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><I>(State or other jurisdiction of</I></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt; text-align: center"><I>incorporation or organization)</I></P></TD>
    <TD STYLE="vertical-align: top">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><I>(I.R.S. Employer</I></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt; text-align: center"><I>Identification No.)</I></P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0; text-align: center"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-size: 10pt; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center"><B>3939 Technology Drive</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Maumee, Ohio 43537</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 1.7pt 0 0; text-align: center"><I>(Address of principal executive offices)</I></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 1.75pt 0 6pt; text-align: center"><I>&nbsp;</I></P></TD>
    <TD STYLE="width: 50%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 1.65pt 0 0; text-align: center"><B>Douglas H. Liedberg</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Senior Vice President, General Counsel
    and Secretary</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Dana Incorporated</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>3939 Technology Drive</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Maumee, Ohio 43537</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>419-887-3000</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: center"><I>(Name, address, including zip code,
and telephone number, including area code, of agent for service)</I></P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Dana Incorporated 2021 Omnibus Incentive
Plan</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><I>(Full title of the Plan)</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">______________________________________</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><I>Copies to:</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>David S. Huntington, Esq.<BR>
Paul, Weiss, Rifkind, Wharton &amp; Garrison LLP<BR>
1285 Avenue of the Americas<BR>
New&nbsp;York, New&nbsp;York 10019-6064<BR>
(212) 373-3000</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">______________________________________</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">Indicate by check mark whether the registrant is a large accelerated
filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an emerging growth company. See the definitions of
&ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting company,&rdquo; and &ldquo;emerging growth
company&rdquo; in Rule 12b-2 of the Exchange Act.</P>

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  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 30%">Large accelerated filer</TD>
    <TD STYLE="width: 35%">&#9746;</TD>
    <TD STYLE="width: 30%">Accelerated filer</TD>
    <TD STYLE="width: 5%">&#9744;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>Non-accelerated filer</TD>
    <TD>&#9744;</TD>
    <TD>Smaller reporting company</TD>
    <TD>&#9744;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>Emerging growth company</TD>
    <TD>&#9744;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">______________________________________</P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><B>CALCULATION OF REGISTRATION FEE</B></P>

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  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 40%; border: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Title of Securities to be Registered</B></FONT></TD>
    <TD STYLE="width: 16%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Amount to be Registered<FONT STYLE="font-family: Times New Roman, Times, Serif">(1)</FONT></B></FONT></TD>
    <TD STYLE="width: 15%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Proposed Maximum Offering Price Per Share(3)</B></FONT></TD>
    <TD STYLE="width: 16%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Proposed Maximum Aggregate Offering Price(3)</B></FONT></TD>
    <TD STYLE="width: 13%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Amount of Registration Fee(4)</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid">Common stock (par value $0.01 per share) (1)</TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: center">3,500,000 (2)</TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: center">$22.98</TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: center">$80,430,000</TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: center">$8,774.91</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">(1)</TD><TD>Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;), this registration statement
shall also cover any additional securities to be offered or issued in connection with the provisions of the above-referenced plan which
provides for adjustments in the amount of securities to be offered or issued to prevent dilution resulting from stock splits, stock dividends
or similar transactions.</TD></TR></TABLE>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">(2)</TD><TD>Represents shares reserved for issuance under the Dana Incorporated (&ldquo;Dana&rdquo;) 2021 Omnibus Incentive Plan (the &ldquo;2021
Plan&rdquo;). The 2021 Plan provides by its terms for the issuance of up to 3,500,000 shares of Common Stock, par value $0.01 per share
(the &ldquo;Common Stock&rdquo;). On April 21, 2021, Dana&rsquo;s stockholders approved the 2021 Plan authorizing the issuance of 3,500,000
shares of Common Stock under the 2021 Plan.</TD></TR></TABLE>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">(3)</TD><TD>Estimated solely for the purpose of calculating the registration fee and, pursuant to Rules 457(c) and 457(h)(1) under the Securities
Act, the price per share and aggregate offering price are based upon the average high and low sales prices of Dana&rsquo;s Common Stock
on July 28, 2021, as reported by the New York Stock Exchange.</TD></TR></TABLE>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">(4)</TD><TD>Determined in accordance with Section 6(b) of the Securities Act at a rate equal to $109.10 per $1,000,000 of the proposed maximum
aggregate offering price.</TD></TR></TABLE>


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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center; text-indent: 0in">EXPLANATORY NOTE</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">On April 21, 2021, the shareholders of Dana
approved the 2021 Plan. The 2021 Plan is designed to replace the Dana Incorporated 2017 Omnibus Incentive Plan (the &ldquo;Prior Plan&rdquo;).
Effective upon the approval of the 2021 Plan, no additional awards are to be granted pursuant to the terms of the Prior Plan, and any
shares of Common Stock available for future awards under the Prior Plan (the &ldquo;Carried Forward Shares&rdquo;) are available for awards
under the 2021 Plan. The Carried Forward Shares are deemed covered by this Registration Statement on Form S-8 (the &ldquo;Registration
Statement&rdquo;) and, pursuant to instructions to Form S-8, no additional registration fee is due with respect to them.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">The Company has prepared this Registration Statement
in accordance with the requirements of Form S-8 under the Securities Act to register the issuance of 3,500,000 shares of its Common Stock,
which are reserved for issuance upon exercise of options granted, or in respect of awards to be granted, under the 2021 Plan.</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center; text-indent: 0in">PART I<BR>
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</P>

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<TD STYLE="width: 0%"></TD><TD STYLE="width: 10%">ITEM 1.</TD><TD STYLE="width: 90%">Plan Information.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">The document(s) containing the information specified
in Part I of Form S-8 will be sent or given to participants in the 2021 Plan as specified by Rule 428(b)(1) under the Securities Act.
Such documents are not being filed with the Securities and Exchange Commission (the &ldquo;Commission&rdquo;) but constitute, along with
the documents incorporated by reference into this Registration Statement, a prospectus that meets the requirements of Section 10(a) of
the Securities Act.</P>

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<TD STYLE="width: 0%"></TD><TD STYLE="width: 10%">ITEM 2.</TD><TD STYLE="width: 90%">Registrant Information and Employee Plan Annual Information.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Dana will furnish without charge to each person
to whom the prospectus is delivered, upon the written or oral request of such person, a copy of any and all of the documents incorporated
by reference in Item 3 of Part&nbsp;II of this Registration Statement, other than exhibits to such documents (unless such exhibits are
specifically incorporated by reference to the information that is incorporated). Those documents are incorporated by reference in the
Section 10(a) prospectus. Requests should be directed to Dana Incorporated, 3939 Technology Drive, Maumee, Ohio 43537, Attention: General
Counsel, Telephone number (419) 887-3000.</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center; text-indent: 0in">PART&nbsp;II<BR>
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</P>

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<TD STYLE="width: 0%"></TD><TD STYLE="width: 10%">ITEM 3.</TD><TD STYLE="width: 90%">Incorporation of Documents by Reference.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">The following documents filed with the Commission
by Dana are incorporated in this Registration Statement by reference:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Dana&rsquo;s
Annual Report on <A HREF="http://www.sec.gov/Archives/edgar/data/26780/000143774921003221/dan20201231_10k.htm" STYLE="-sec-extract: exhibit">Form 10-K</A> for the fiscal year ended December 31, 2020;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All
other reports filed pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended (the &ldquo;Exchange Act&rdquo;),
since December 31, 2020 (except to the extent that information therein is deemed furnished and not filed); and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
description of Dana&rsquo;s Common Stock set forth in Dana&rsquo;s Registration Statement on Form 8-A filed <A HREF="http://www.sec.gov/Archives/edgar/data/26780/000095015208000696/l29684ae8va12b.htm" STYLE="-sec-extract: exhibit">January 31, 2008</A>, and any
amendments, reports or other filings filed with the Commission for the purpose of updating that description.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Except to the extent that information therein
is deemed furnished and not filed pursuant to securities laws and regulations, all documents filed by Dana with the Commission pursuant
to Sections&nbsp;13(a), 13(c), 14 and 15(d) of the Exchange Act, subsequent to the effective date of this Registration Statement and prior
to the filing of a post-</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">effective amendment to this Registration Statement indicating that all securities offered hereby have been sold
or deregistering all securities then remaining unsold shall be deemed to be incorporated by reference herein and to be a part hereof from
the date of filing of such documents. Any statement contained herein or in any document incorporated or deemed to be incorporated by reference
herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained
herein or in any other subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes
such statement. Any such statement so modified or superseded shall not be deemed to constitute a part of this Registration Statement,
except as so modified or superseded.</P>

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<TD STYLE="width: 0%"></TD><TD STYLE="width: 10%">ITEM 4.</TD><TD STYLE="width: 90%">Description of Securities.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Not applicable.</P>

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<TD STYLE="width: 0%"></TD><TD STYLE="width: 10%">ITEM 5.</TD><TD STYLE="width: 90%">Interests of Named Experts and Counsel.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Not applicable.</P>

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<TD STYLE="width: 0%"></TD><TD STYLE="width: 10%">ITEM 6.</TD><TD STYLE="width: 90%">Indemnification of Directors and Officers.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Under our Third Amended and Restated Certificate
of Incorporation, our directors and officers are entitled to indemnification from Dana to the fullest extent permitted by the Delaware
General Corporation Law (&ldquo;DGCL&rdquo;). In addition, Dana may, to the fullest extent permitted by the DGCL or to such lesser extent
as is determined in the discretion of the board of directors, indemnify other employees and agents of Dana. Pursuant to Section 145 of
the DGCL, Dana generally has the power to indemnify its present and former directors and officers against expenses and liabilities incurred
by them in connection with any suit to which they are, or are threatened to be made, a party by reason of their serving in those positions
so long as they acted in good faith and in a manner they reasonably believed to be in, or not opposed to, the best interests of Dana,
and with respect to any criminal action, they had no reasonable cause to believe their conduct was unlawful. With respect to suits by
or in the right of Dana, however, indemnification is generally limited to attorneys&rsquo; fees and other expenses and is not available
if the person is adjudged to be liable to Dana unless the court determines that indemnification is appropriate. The statute expressly
provides that the power to indemnify authorized thereby is not exclusive of any rights granted under any bylaw, agreement, vote of stockholders
or disinterested directors, or otherwise. The Company also has the power to purchase and maintain insurance for its directors and officers.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Dana has also entered into indemnity agreements
with each member of its board of directors and its officers. These agreements generally provide that, if the director or officer becomes
involved in a claim (as defined in the terms and conditions of such agreement) by reason of an indemnifiable claim (as defined in the
agreement), Dana will indemnify the director or officer to the fullest extent authorized by our Third Amended and Restated Certificate
of Incorporation, notwithstanding any subsequent amendment, repeal or modification of the Third Amended and Restated Certificate of Incorporation,
against any and all expenses, judgments, fines, penalties and amounts paid in settlement of the claim.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">The preceding discussion of Section 145 of the
DGCL, Dana&rsquo;s Third Amended and Restated Certificate of Incorporation and form of indemnity agreement previously filed with the Commission
is not intended to be exhaustive and is qualified by Section 145 of the DGCL, the Restated Certificate of Incorporation and form of indemnity
agreement.</P>

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<TD STYLE="width: 0%"></TD><TD STYLE="width: 10%">ITEM 7.</TD><TD STYLE="width: 90%">Exemption From Registration Claimed.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Not applicable.</P>

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<TD STYLE="width: 0%"></TD><TD STYLE="width: 10%">ITEM 8.</TD><TD STYLE="width: 90%">Exhibits.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">The following documents are attached hereto
or incorporated herein by reference as exhibits to this Registration Statement:</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 10%">
    <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0 2pt; text-align: center; border-bottom: Black 0.5pt solid">Exhibit&nbsp;No.</P></TD>
    <TD STYLE="width: 90%">
    <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0 2pt; text-align: center; border-bottom: Black 0.5pt solid">Description
    of Document</P></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center">4.1</TD>
    <TD STYLE="vertical-align: bottom"><A HREF="http://www.sec.gov/Archives/edgar/data/26780/000119312518148785/d579070dex31.htm" STYLE="-sec-extract: exhibit">Third Amended and Restated Certificate of Incorporation of Dana Incorporated. Filed as Exhibit 3.1 to the Registrant&rsquo;s Current Report on Form 8-K filed May 2, 2018, and incorporated herein by reference.</A></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center">4.2</TD>
    <TD STYLE="vertical-align: bottom"><A HREF="http://www.sec.gov/Archives/edgar/data/26780/000119312518148785/d579070dex32.htm" STYLE="-sec-extract: exhibit">Amended and Restated Bylaws of Dana Incorporated, effective as of May 2, 2018. Filed as Exhibit 3.2 to the Registrant&rsquo;s Current Report on Form 8-K filed May 2, 2018, and incorporated herein by reference.</A></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center">5.1*</TD>
    <TD><A HREF="eh210170176_ex0501.htm">Opinion and Consent of Douglas H. Liedberg as to the legality of the securities being registered.</A></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center">10.1</TD>
    <TD><A HREF="http://www.sec.gov/Archives/edgar/data/26780/000114036121008145/nc10018733x1_def14a.htm" STYLE="-sec-extract: exhibit">Dana Incorporated 2021 Omnibus Incentive Plan. Filed as Appendix A to the Registrant&rsquo;s Definitive Proxy Statement filed on March 11, 2021, and incorporated herein by reference.</A></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center">23.1*</TD>
    <TD><A HREF="eh210170176_ex2301.htm">Consent of PricewaterhouseCoopers LLP, Independent Registered Public Accounting Firm.</A></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center">23.2*</TD>
    <TD><A HREF="eh210170176_ex0501.htm">Consent of Douglas H. Liedberg, legal counsel (contained in Exhibit&nbsp;5.1).</A></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center">24.1*</TD>
    <TD><A HREF="#a_001">Powers of Attorney.</A></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
<HR COLOR="Black" ALIGN="LEFT" NOSHADE SIZE="1" STYLE="width: 10%; margin-top: 3pt; margin-bottom: 3pt">

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">*</TD><TD>Filed herewith.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: bold 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0%"></TD><TD STYLE="width: 10%">ITEM 9.</TD><TD STYLE="width: 90%">Undertakings.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Dana hereby undertakes:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">(a)</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(1)</TD><TD>To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1.5in"></TD><TD STYLE="width: 0.5in">(i)</TD><TD>to include any prospectus required by Section&nbsp;10(a)(3) of the Securities Act;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1.5in"></TD><TD STYLE="width: 0.5in">(ii)</TD><TD>to reflect in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most recent
post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth
in the Registration Statement. Notwithstanding the foregoing, any increase or decrease in the volume of securities offered (if the total
dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated
maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate,
the changes in volume and price represent no more than a 20% change in the maximum aggregate offering price set forth in the &ldquo;Calculation
of Registration Fee&rdquo; table in the effective Registration Statement;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1.5in"></TD><TD STYLE="width: 0.5in">(iii)</TD><TD>to include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement
or any material change to such information in the Registration Statement;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt"><I>provided, however, that</I>, paragraphs (a)(1)(i) and (a)(1)(ii)
above do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in periodic
reports filed with or furnished</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">to the Commission by Dana pursuant to Section&nbsp;13 or Section&nbsp;15(d) of the Exchange Act that are
incorporated by reference in the Registration Statement;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(2)</TD><TD>That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to
be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be
deemed to be the initial bona fide offering thereof.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(3)</TD><TD>To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the
termination of the offering.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(4)</TD><TD>That, for the purpose of determining liability of the registrant under the Securities Act of 1933 to any purchaser in the initial
distribution of the securities, the undersigned registrant undertakes that in a primary offering of securities of the undersigned registrant
pursuant to this registration statement, regardless of the underwriting method used to sell the securities to the purchaser, if the securities
are offered or sold to such purchaser by means of any of the following communications, the undersigned registrant will be a seller to
the purchaser and will be considered to offer or sell such securities to such purchaser:</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1.5in"></TD><TD STYLE="width: 0.5in">(i)</TD><TD>any preliminary prospectus or prospectus of the undersigned registrant relating to the offering required to be filed pursuant to Rule
424;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1.5in"></TD><TD STYLE="width: 0.5in">(ii)</TD><TD>any free writing prospectus relating to the offering prepared by or on behalf of the undersigned registrant or used or referred to
by the undersigned registrant;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1.5in"></TD><TD STYLE="width: 0.5in">(iii)</TD><TD>the portion of any other free writing prospectus relating to the offering containing material information about the undersigned registrant
or its securities provided by or on behalf of the undersigned registrant; and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1.5in"></TD><TD STYLE="width: 0.5in">(iv)</TD><TD>any other communication that is an offer in the offering made by the undersigned registrant to the purchaser.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(b)</TD><TD>Dana hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of Dana&rsquo;s annual
report pursuant to Section&nbsp;13(a) or Section&nbsp;15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit
plan&rsquo;s annual report pursuant to Section&nbsp;15(d) of the Exchange Act) that is incorporated by reference in the Registration Statement
shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at
that time shall be deemed to be the initial bona fide offering thereof.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(c)</TD><TD>Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling
persons of Dana pursuant to the foregoing provisions, or otherwise, Dana has been advised that in the opinion of the Commission such indemnification
is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification
against such liabilities (other than the payment by Dana of expenses incurred or paid by a director, officer or controlling person of
Dana in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection
with the securities being registered, Dana will, unless in the opinion of its counsel the matter has been settled by controlling precedent,
submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in
the Securities Act and will be governed by the final adjudication of such issue.</TD></TR></TABLE>


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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0 0pt; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center; text-indent: 0in">SIGNATURES</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Pursuant to the requirements of the Securities
Act, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8
and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City
of Maumee, State of Ohio, on July 30, 2021</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2"><FONT STYLE="font-size: 10pt"><B>DANA INCORPORATED</B></FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%">&nbsp;</TD>
    <TD STYLE="width: 5%"><FONT STYLE="font-size: 10pt">By:</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 35%"><FONT STYLE="font-size: 10pt">/s/ James. K. Kamsickas*</FONT></TD>
    <TD STYLE="width: 10%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">James K. Kamsickas</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Chairman, President and Chief Executive Officer</P></TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center; text-indent: 0in"><A NAME="a_001"></A><B>POWER OF ATTORNEY</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Pursuant to the requirements of the Securities
Act, this Registration Statement has been signed on July 30, 2021, by the following persons in the capacities indicated.</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; white-space: nowrap; width: 49%">
    <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0 2pt; text-align: center">Signature</P></TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; white-space: nowrap; width: 49%">
    <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0 2pt; text-align: center">Title</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: top">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 2pt; text-align: left">/s/James K. Kamsickas*</P></TD>
    <TD>&nbsp;</TD>
    <TD ROWSPAN="2" STYLE="text-align: center">Chairman, President and Chief Executive Officer <BR>
(Principal Executive Officer)</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left">James K. Kamsickas</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: top">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 2pt; text-align: left">/s/ Jonathan
    M. Collins*</P></TD>
    <TD>&nbsp;</TD>
    <TD ROWSPAN="2" STYLE="text-align: center">Executive Vice President and Chief Financial Officer<BR>
(Principal Financial Officer)</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left">Jonathan M. Collins</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: top">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 2pt; text-align: left">/s/ James D.
    Kellett*</P></TD>
    <TD>&nbsp;</TD>
    <TD ROWSPAN="2" STYLE="text-align: center">Vice President and Chief Accounting Officer<BR>
(Principal Accounting Officer)</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left">James D. Kellett</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: top">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 2pt; text-align: left">/s/ Rachel A.
    Gonzalez*</P></TD>
    <TD>&nbsp;</TD>
    <TD ROWSPAN="2" STYLE="text-align: center">Director</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left">Rachel A. Gonzalez</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: top">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 2pt; text-align: left">/s/ Virginia
    A .Kamsky*</P></TD>
    <TD>&nbsp;</TD>
    <TD ROWSPAN="2" STYLE="text-align: center">Director</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left">Virginia A. Kamsky</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: top">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 2pt; text-align: left">/s/ Bridget E.
    Karlin*</P></TD>
    <TD>&nbsp;</TD>
    <TD ROWSPAN="2" STYLE="text-align: center">Director</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left">Bridget E. Karlin</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: top">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 2pt; text-align: left">/s/.Michael J.
    Mack, Jr.*</P></TD>
    <TD>&nbsp;</TD>
    <TD ROWSPAN="2" STYLE="text-align: center">Director</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left">Michael J. Mack, Jr.</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: top">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 2pt; text-align: left">/s/ Raymond E.
    Mabus, Jr.*</P></TD>
    <TD>&nbsp;</TD>
    <TD ROWSPAN="2" STYLE="text-align: center">Director</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left">Raymond E. Mabus, Jr.</TD>
    <TD>&nbsp;</TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

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<P STYLE="margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; white-space: nowrap; width: 49%">
    <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0 2pt; text-align: center">Signature</P></TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; white-space: nowrap; width: 49%">
    <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0 2pt; text-align: center">Title</P></TD></TR>

<TR>
    <TD STYLE="vertical-align: top; text-align: left; width: 49%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="text-align: center; width: 49%">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: top">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 2pt; text-align: left">/s/ R. Bruce
    McDonald*</P></TD>
    <TD>&nbsp;</TD>
    <TD ROWSPAN="2" STYLE="text-align: center">Director</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left">R. Bruce McDonald</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 2pt; text-align: left">/s/ Diarmuid
    B. O&rsquo;Connell*</P></TD>
    <TD>&nbsp;</TD>
    <TD ROWSPAN="2" STYLE="text-align: center">Director</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 2pt; text-align: left">Diarmuid B. O&rsquo; Connell</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 2pt; text-align: left">&nbsp;</P></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 2pt; text-align: left">/s/ Keith E.
    Wandell*</P></TD>
    <TD>&nbsp;</TD>
    <TD ROWSPAN="2" STYLE="text-align: center">Director</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left">Keith E. Wandell</TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<TD STYLE="width: 1%"></TD><TD STYLE="width: 12%">*By:</TD><TD STYLE="border-bottom: Black 1pt solid; width: 88%">/s/ Douglas H. Liedberg&nbsp;&nbsp;&nbsp; </TD></TR><TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD>Douglas H. Liedberg.<BR> Attorney-in-Fact<BR> July
                                                          30, 2021</TD></TR>
                                                                              </TABLE>

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[{"type": "S-8", "sequence": "1", "filename": "eh210170176_s8.htm", "description": "FORM S-8", "secsgml_size_bytes": 51677}]
{"company-data": {"conformed-name": "DANA INC", "cik": "0000026780", "assigned-sic": "3714", "irs-number": "261531856", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-258303", "film-number": "211132598"}, "business-address": {"street1": "3939 TECHNOLOGY DRIVE", "city": "MAUMEE", "state": "OH", "zip": "43537", "phone": "419-887-3000"}, "mail-address": {"street1": "PO BOX 1000", "city": "MAUMEE", "state": "OH", "zip": "43537"}, "former-company": [{"former-conformed-name": "DANA HOLDING CORP", "date-changed": "20080129"}, {"former-conformed-name": "DANA CORP", "date-changed": "19920703"}]}
As filed with the Securities and Exchange Commission
on July 30, 2021
Registration
No. 333-
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
________________________________
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
________________________________
DANA INCORPORATED
(Exact name
of registrant as specified in its charter)
________________________________
Delaware
26-1531856
(State or other jurisdiction of
incorporation or organization)
(I.R.S. Employer
Identification No.)
3939 Technology Drive
Maumee, Ohio 43537
(Address of principal executive offices)
Douglas H. Liedberg
Senior Vice President, General Counsel
    and Secretary
Dana Incorporated
3939 Technology Drive
Maumee, Ohio 43537
419-887-3000
(Name, address, including zip code,
and telephone number, including area code, of agent for service)
Dana Incorporated 2021 Omnibus Incentive
Plan
(Full title of the Plan)
______________________________________
Copies to:
David S. Huntington, Esq.
Paul, Weiss, Rifkind, Wharton & Garrison LLP
1285 Avenue of the Americas
New York, New York 10019-6064
(212) 373-3000
______________________________________
Indicate by check mark whether the registrant is a large accelerated
filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an emerging growth company. See the definitions of
"large accelerated filer," "accelerated filer," "smaller reporting company," and "emerging growth
company" in Rule 12b-2 of the Exchange Act.
Large accelerated filer
☒
Accelerated filer
☐
Non-accelerated filer
☐
Smaller reporting company
☐
Emerging growth company
☐
______________________________________
CALCULATION OF REGISTRATION FEE
Title of Securities to be Registered
Amount to be Registered
(1)
Proposed Maximum Offering Price Per Share(3)
Proposed Maximum Aggregate Offering Price(3)
Amount of Registration Fee(4)
Common stock (par value $0.01 per share) (1)
3,500,000 (2)
$22.98
$80,430,000
$8,774.91
(1)
Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "Securities Act"), this registration statement
shall also cover any additional securities to be offered or issued in connection with the provisions of the above-referenced plan which
provides for adjustments in the amount of securities to be offered or issued to prevent dilution resulting from stock splits, stock dividends
or similar transactions.
(2)
Represents shares reserved for issuance under the Dana Incorporated ("Dana") 2021 Omnibus Incentive Plan (the "2021
Plan"). The 2021 Plan provides by its terms for the issuance of up to 3,500,000 shares of Common Stock, par value $0.01 per share
(the "Common Stock"). On April 21, 2021, Dana's stockholders approved the 2021 Plan authorizing the issuance of 3,500,000
shares of Common Stock under the 2021 Plan.
(3)
Estimated solely for the purpose of calculating the registration fee and, pursuant to Rules 457(c) and 457(h)(1) under the Securities
Act, the price per share and aggregate offering price are based upon the average high and low sales prices of Dana's Common Stock
on July 28, 2021, as reported by the New York Stock Exchange.
(4)
Determined in accordance with Section 6(b) of the Securities Act at a rate equal to $109.10 per $1,000,000 of the proposed maximum
aggregate offering price.
EXPLANATORY NOTE
On April 21, 2021, the shareholders of Dana
approved the 2021 Plan. The 2021 Plan is designed to replace the Dana Incorporated 2017 Omnibus Incentive Plan (the "Prior Plan").
Effective upon the approval of the 2021 Plan, no additional awards are to be granted pursuant to the terms of the Prior Plan, and any
shares of Common Stock available for future awards under the Prior Plan (the "Carried Forward Shares") are available for awards
under the 2021 Plan. The Carried Forward Shares are deemed covered by this Registration Statement on Form S-8 (the "Registration
Statement") and, pursuant to instructions to Form S-8, no additional registration fee is due with respect to them.
The Company has prepared this Registration Statement
in accordance with the requirements of Form S-8 under the Securities Act to register the issuance of 3,500,000 shares of its Common Stock,
which are reserved for issuance upon exercise of options granted, or in respect of awards to be granted, under the 2021 Plan.
PART I
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
ITEM 1.
Plan Information.
The document(s) containing the information specified
in Part I of Form S-8 will be sent or given to participants in the 2021 Plan as specified by Rule 428(b)(1) under the Securities Act.
Such documents are not being filed with the Securities and Exchange Commission (the "Commission") but constitute, along with
the documents incorporated by reference into this Registration Statement, a prospectus that meets the requirements of Section 10(a) of
the Securities Act.
ITEM 2.
Registrant Information and Employee Plan Annual Information.
Dana will furnish without charge to each person
to whom the prospectus is delivered, upon the written or oral request of such person, a copy of any and all of the documents incorporated
by reference in Item 3 of Part II of this Registration Statement, other than exhibits to such documents (unless such exhibits are
specifically incorporated by reference to the information that is incorporated). Those documents are incorporated by reference in the
Section 10(a) prospectus. Requests should be directed to Dana Incorporated, 3939 Technology Drive, Maumee, Ohio 43537, Attention: General
Counsel, Telephone number (419) 887-3000.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
ITEM 3.
Incorporation of Documents by Reference.
The following documents filed with the Commission
by Dana are incorporated in this Registration Statement by reference:
1.       Dana's
Annual Report on
Form 10-K
for the fiscal year ended December 31, 2020;
2.       All
other reports filed pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended (the "Exchange Act"),
since December 31, 2020 (except to the extent that information therein is deemed furnished and not filed); and
3.       The
description of Dana's Common Stock set forth in Dana's Registration Statement on Form 8-A filed
January 31, 2008
, and any
amendments, reports or other filings filed with the Commission for the purpose of updating that description.
Except to the extent that information therein
is deemed furnished and not filed pursuant to securities laws and regulations, all documents filed by Dana with the Commission pursuant
to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, subsequent to the effective date of this Registration Statement and prior
to the filing of a post-
effective amendment to this Registration Statement indicating that all securities offered hereby have been sold
or deregistering all securities then remaining unsold shall be deemed to be incorporated by reference herein and to be a part hereof from
the date of filing of such documents. Any statement contained herein or in any document incorporated or deemed to be incorporated by reference
herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained
herein or in any other subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes
such statement. Any such statement so modified or superseded shall not be deemed to constitute a part of this Registration Statement,
except as so modified or superseded.
ITEM 4.
Description of Securities.
Not applicable.
ITEM 5.
Interests of Named Experts and Counsel.
Not applicable.
ITEM 6.
Indemnification of Directors and Officers.
Under our Third Amended and Restated Certificate
of Incorporation, our directors and officers are entitled to indemnification from Dana to the fullest extent permitted by the Delaware
General Corporation Law ("DGCL"). In addition, Dana may, to the fullest extent permitted by the DGCL or to such lesser extent
as is determined in the discretion of the board of directors, indemnify other employees and agents of Dana. Pursuant to Section 145 of
the DGCL, Dana generally has the power to indemnify its present and former directors and officers against expenses and liabilities incurred
by them in connection with any suit to which they are, or are threatened to be made, a party by reason of their serving in those positions
so long as they acted in good faith and in a manner they reasonably believed to be in, or not opposed to, the best interests of Dana,
and with respect to any criminal action, they had no reasonable cause to believe their conduct was unlawful. With respect to suits by
or in the right of Dana, however, indemnification is generally limited to attorneys' fees and other expenses and is not available
if the person is adjudged to be liable to Dana unless the court determines that indemnification is appropriate. The statute expressly
provides that the power to indemnify authorized thereby is not exclusive of any rights granted under any bylaw, agreement, vote of stockholders
or disinterested directors, or otherwise. The Company also has the power to purchase and maintain insurance for its directors and officers.
Dana has also entered into indemnity agreements
with each member of its board of directors and its officers. These agreements generally provide that, if the director or officer becomes
involved in a claim (as defined in the terms and conditions of such agreement) by reason of an indemnifiable claim (as defined in the
agreement), Dana will indemnify the director or officer to the fullest extent authorized by our Third Amended and Restated Certificate
of Incorporation, notwithstanding any subsequent amendment, repeal or modification of the Third Amended and Restated Certificate of Incorporation,
against any and all expenses, judgments, fines, penalties and amounts paid in settlement of the claim.
The preceding discussion of Section 145 of the
DGCL, Dana's Third Amended and Restated Certificate of Incorporation and form of indemnity agreement previously filed with the Commission
is not intended to be exhaustive and is qualified by Section 145 of the DGCL, the Restated Certificate of Incorporation and form of indemnity
agreement.
ITEM 7.
Exemption From Registration Claimed.
Not applicable.
ITEM 8.
Exhibits.
The following documents are attached hereto
or incorporated herein by reference as exhibits to this Registration Statement:
Exhibit No.
Description
    of Document
4.1
Third Amended and Restated Certificate of Incorporation of Dana Incorporated. Filed as Exhibit 3.1 to the Registrant's Current Report on Form 8-K filed May 2, 2018, and incorporated herein by reference.
4.2
Amended and Restated Bylaws of Dana Incorporated, effective as of May 2, 2018. Filed as Exhibit 3.2 to the Registrant's Current Report on Form 8-K filed May 2, 2018, and incorporated herein by reference.
5.1*
Opinion and Consent of Douglas H. Liedberg as to the legality of the securities being registered.
10.1
Dana Incorporated 2021 Omnibus Incentive Plan. Filed as Appendix A to the Registrant's Definitive Proxy Statement filed on March 11, 2021, and incorporated herein by reference.
23.1*
Consent of PricewaterhouseCoopers LLP, Independent Registered Public Accounting Firm.
23.2*
Consent of Douglas H. Liedberg, legal counsel (contained in Exhibit 5.1).
24.1*
Powers of Attorney.
*
Filed herewith.
ITEM 9.
Undertakings.
Dana hereby undertakes:
(a)
(1)
To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:
(i)
to include any prospectus required by Section 10(a)(3) of the Securities Act;
(ii)
to reflect in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most recent
post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth
in the Registration Statement. Notwithstanding the foregoing, any increase or decrease in the volume of securities offered (if the total
dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated
maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate,
the changes in volume and price represent no more than a 20% change in the maximum aggregate offering price set forth in the "Calculation
of Registration Fee" table in the effective Registration Statement;
(iii)
to include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement
or any material change to such information in the Registration Statement;
provided, however, that
, paragraphs (a)(1)(i) and (a)(1)(ii)
above do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in periodic
reports filed with or furnished
to the Commission by Dana pursuant to Section 13 or Section 15(d) of the Exchange Act that are
incorporated by reference in the Registration Statement;
(2)
That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to
be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be
deemed to be the initial bona fide offering thereof.
(3)
To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the
termination of the offering.
(4)
That, for the purpose of determining liability of the registrant under the Securities Act of 1933 to any purchaser in the initial
distribution of the securities, the undersigned registrant undertakes that in a primary offering of securities of the undersigned registrant
pursuant to this registration statement, regardless of the underwriting method used to sell the securities to the purchaser, if the securities
are offered or sold to such purchaser by means of any of the following communications, the undersigned registrant will be a seller to
the purchaser and will be considered to offer or sell such securities to such purchaser:
(i)
any preliminary prospectus or prospectus of the undersigned registrant relating to the offering required to be filed pursuant to Rule
424;
(ii)
any free writing prospectus relating to the offering prepared by or on behalf of the undersigned registrant or used or referred to
by the undersigned registrant;
(iii)
the portion of any other free writing prospectus relating to the offering containing material information about the undersigned registrant
or its securities provided by or on behalf of the undersigned registrant; and
(iv)
any other communication that is an offer in the offering made by the undersigned registrant to the purchaser.
(b)
Dana hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of Dana's annual
report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit
plan's annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in the Registration Statement
shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at
that time shall be deemed to be the initial bona fide offering thereof.
(c)
Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling
persons of Dana pursuant to the foregoing provisions, or otherwise, Dana has been advised that in the opinion of the Commission such indemnification
is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification
against such liabilities (other than the payment by Dana of expenses incurred or paid by a director, officer or controlling person of
Dana in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection
with the securities being registered, Dana will, unless in the opinion of its counsel the matter has been settled by controlling precedent,
submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in
the Securities Act and will be governed by the final adjudication of such issue.
SIGNATURES
Pursuant to the requirements of the Securities
Act, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8
and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City
of Maumee, State of Ohio, on July 30, 2021
DANA INCORPORATED
By:
/s/ James. K. Kamsickas*
James K. Kamsickas
Chairman, President and Chief Executive Officer
POWER OF ATTORNEY
Pursuant to the requirements of the Securities
Act, this Registration Statement has been signed on July 30, 2021, by the following persons in the capacities indicated.
Signature
Title
/s/James K. Kamsickas*
Chairman, President and Chief Executive Officer
(Principal Executive Officer)
James K. Kamsickas
/s/ Jonathan
    M. Collins*
Executive Vice President and Chief Financial Officer
(Principal Financial Officer)
Jonathan M. Collins
/s/ James D.
    Kellett*
Vice President and Chief Accounting Officer
(Principal Accounting Officer)
James D. Kellett
/s/ Rachel A.
    Gonzalez*
Director
Rachel A. Gonzalez
/s/ Virginia
    A .Kamsky*
Director
Virginia A. Kamsky
/s/ Bridget E.
    Karlin*
Director
Bridget E. Karlin
/s/.Michael J.
    Mack, Jr.*
Director
Michael J. Mack, Jr.
/s/ Raymond E.
    Mabus, Jr.*
Director
Raymond E. Mabus, Jr.
Signature
Title
/s/ R. Bruce
    McDonald*
Director
R. Bruce McDonald
/s/ Diarmuid
    B. O'Connell*
Director
Diarmuid B. O' Connell
/s/ Keith E.
    Wandell*
Director
Keith E. Wandell
*By:
/s/ Douglas H. Liedberg
Douglas H. Liedberg.
Attorney-in-Fact
July
                                                          30, 2021