manufacturing and selling of brake calipers and housings, differentials, suspension, and engine parts. SP has a capacity of 90,000 tons per year and is a Tier 1 and 2 Automotive Parts Supplier. Date of

S.A. (“SP”) Business Characteristics SP, located in Maia, Portugal, engages in the manufacturing and selling of brake calipers and housings, differentials, suspension, and engine parts. SP has a