<SEC-DOCUMENT>0001193125-15-410768.txt : 20160128
<SEC-HEADER>0001193125-15-410768.hdr.sgml : 20160128
<ACCEPTANCE-DATETIME>20151222161258
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-15-410768
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20151222

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GENTHERM Inc
		CENTRAL INDEX KEY:			0000903129
		STANDARD INDUSTRIAL CLASSIFICATION:	MOTOR VEHICLE PARTS & ACCESSORIES [3714]
		IRS NUMBER:				954318554
		STATE OF INCORPORATION:			MI
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		21680 HAGGERTY ROAD
		CITY:			NORTHVILLE
		STATE:			MI
		ZIP:			48167-8994
		BUSINESS PHONE:		248-504-0500

	MAIL ADDRESS:	
		STREET 1:		21680 HAGGERTY ROAD
		CITY:			NORTHVILLE
		STATE:			MI
		ZIP:			48167-8994

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AMERIGON INC
		DATE OF NAME CHANGE:	19930503
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<HTML><HEAD>
<TITLE>SEC Response Letter</TITLE>
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<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">


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<IMG SRC="g110496snap012.jpg" ALT="LOGO">
</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>World Headquarters</B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">21680 Haggerty Road,
Suite 101</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Northville, Michigan 48167</P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">1 248 504 0500 TEL</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">1 248 348 9734 FAX</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman">www.gentherm.com</P></TD></TR>
</TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right">VIA EDGAR </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">December&nbsp;22, 2015 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Ms.&nbsp;Cecilia Blye,
Chief, Office of Global Security Risk </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">United States Securities and Exchange Commission </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporate Finance </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F. Street, N.E. </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, D.C. 20549 </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">Re:</TD>
<TD ALIGN="left" VALIGN="top">Gentherm Inc. </TD></TR></TABLE> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">Form 10-K for the Fiscal Year Ended December&nbsp;31, 2014 </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">Filed March&nbsp;2, 2015 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">File
No. 0-21810 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Dear Ms.&nbsp;Blye: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The following represents
the response of Gentherm Incorporated (the &#147;Company&#148;) to your letter dated December&nbsp;16, 2015, with respect to the Company&#146;s Form 10-K for the Fiscal Year Ended December&nbsp;31, 2014. For ease of reference, your comment is
repeated in italics followed by the Company&#146;s response: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><I>You disclose on page 8 that you supply your products to Hyundai, Volkswagen, BMW, Toyota
Motor Corporation, Daimler and Honda. Publicly available information indicates that each of these companies has sold or sells cars or trucks to Syria and/or Sudan. We also are aware of recent news articles reporting that you supply climate control
sleep system technology to a company in Dubai which sells its products in the Middle East. Syria, located in the Middle East, and Sudan, which can be understood to be included in references to the Middle East, are designated by the State Department
as state sponsors of terrorism, and are subject to U.S. economic sanctions and export controls. Please describe to us the nature and extent of any past, current, and anticipated contacts with Syria and Sudan, whether through subsidiaries,
affiliates, distributors or other direct or indirect arrangements, including whether the referenced companies incorporate your products or technology into products they sell in Syria or Sudan. You should describe any products, components, technology
or services you have provided, directly or indirectly to those countries, and any agreements, commercial arrangements or other contacts with the governments of those countries or entities they control. </I></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company designs, manufactures and sells thermal management and power generation products, primarily to the automotive industry. The largest portion of the
Company&#146;s revenue comes from heated, heated and ventilated and heated and cooled automobile seat components that are sold to the world&#146;s largest automobile manufacturers and their seat suppliers. A much smaller portion of our revenue comes
from the sale of components used to create a heat and cool system in a mattress called the Climate Controlled Sleep System (&#147;CCSS&#148;). While we mainly sell CCSS products to one customer in the United States, we have also sold a very small
number of units to a company named Intercoil, operating in the United Arab Emirates. The Company is not aware of any past, current or anticipated contacts with Syria and Sudan (the &#147;Identified Countries&#148;), whether through its
</P>

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 </P> <P STYLE="font-size:12pt; margin-top:0pt; margin-bottom:0pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">
subsidiaries, affiliates, distributors or other direct or indirect arrangements. The Company has no way of monitoring where Hyundai, Volkswagen, BMW, Toyota Motor Corporation, Daimler and Honda
(the &#147;Identified Companies&#148;) sell their cars and trucks or where Intercoil sells its mattresses containing the Company&#146;s products, and thus has no way of determining whether any products sold to the Identified Companies or Intercoil
have been incorporated into cars, trucks, or mattresses sold in the Identified Countries. The Company has not directly or, to its knowledge, indirectly provided any products, components, technology or services to the Identified Countries nor has the
Company made any agreements, commercial arrangements or other contracts with the governments of the Identified Countries or entities they control. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Company acknowledges that: the Company is responsible for the adequacy and accuracy of the disclosure in the filing; staff comments or
changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any
person under the federal securities laws of the United States. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">If you have any questions or comments in connection with this response,
please call the undersigned at (248)&nbsp;468-4121. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:54%; text-indent:-2%; font-size:10pt; font-family:Times New Roman">Sincerely, </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:54%; text-indent:-2%; font-size:10pt; font-family:Times New Roman">/<U>s/ Kenneth J. Phillips</U> </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:54%; text-indent:-2%; font-size:10pt; font-family:Times New Roman">Kenneth J. Phillips </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:54%; text-indent:-2%; font-size:10pt; font-family:Times New Roman">Vice-President and General Counsel </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">cc:</TD>
<TD ALIGN="left" VALIGN="top">Daniel R. Coker, President and Chief Executive Officer, Gentherm Incorporated </TD></TR></TABLE> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">Barry G. Steele,
Vice-President Finance, Chief Financial Officer and Treasurer, Gentherm Incorporated </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">Roger Schwall, Assistant Director, Division of
Corporate Finance, U.S. Securities and Exchange Commission </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">Jennifer Hardy, Special Counsel, U.S. Securities and Exchange Commission </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">2 </P>

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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
