SEC Comment Letter for GOODYEAR TIRE & RUBBER (GT) — Apr 25, 2005
GOODYEAR TIRE & RUBBER CO /OH/ (GT) (CIK 0000042582)
Date: April 25, 2005 · CIK: 0000042582 · Accession: 0000000000-05-019972
AI Filing Summary & Sentiment
Reasoning
Letter
April 25, 2005 via U.S. mail and facsimile Richard J. Kramer Executive Vice President The Goodyear Tire & Rubber Company 1144 East Market Street Akron, Ohio 44316-0001
RE: Form 10-K for the fiscal year ended December 31, 2004 File No. 1-01927
Dear Mr. Kramer:
We have completed our review of your Form 10-K and related filings and have no further comments at this time.
If you have any further questions regarding our review of your filings, please direct them to Tracey Houser, Staff Accountant, at (202) 942-1989 or, in her absence, to the undersigned at (202) 942- 1798.
Sincerely,
John Hartz
Senior Assistant Chief
Accountant
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 0510
April 25, 2005
via U.S. mail and facsimile
Richard J. Kramer
Executive Vice President
The Goodyear Tire & Rubber Company
1144 East Market Street
Akron, Ohio 44316-0001
RE: Form 10-K for the fiscal year ended December 31, 2004
File No. 1-01927
Dear Mr. Kramer:
We have completed our review of your Form 10-K and related
filings and have no further comments at this time.
If you have any further questions regarding our review of
your
filings, please direct them to Tracey Houser, Staff Accountant, at
(202) 942-1989 or, in her absence, to the undersigned at (202)
942-
1798.
Sincerely,
John Hartz
Senior Assistant Chief
Accountant
??
??
??
??
Mr. J. Gordon Beittenmiller
March 25, 2005
Page 1 of 1
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0510
DIVISION OF
CORPORATION FINANCE
</TEXT>
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