View:
United States securities and exchange commission logo
May 6, 2022
Matteo Anversa
EVP, Chief Financial Officer and Treasurer
Gentherm Incorporated
21680 Haggerty Road
Northville Michigan 48167
Re: Gentherm
Incorporated
Form 10-K for the
Fiscal Year Ended December 31, 2021
Filed February 17,
2022
File No. 000-21810
Dear Mr. Anversa:
We have completed our review of your filing. We remind you that
the company and its
management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Manufacturing