SOUTHFIELD, MI-Integrated Manufacturing and Assembly, (IMA) a joint venture between Comer Holdings LLC and Lear Corp. is building a new 123,000-square-foot plant in Columbia City, IN, to manufacture automobile seats.

The plant will ramp up this November and provide up to 260 jobs. In addition to IMA, Comer Holdings and Lear have established CL Automotive, a second joint venture. In all, these Lear and Comer Holdings' combined efforts generate annual sales of about $365 million and employ approximately 1,100 people in Michigan, Delaware and Indiana.