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SEC Comment Letter for GOODYEAR TIRE & RUBBER (GT) — Aug 22, 2007

GOODYEAR TIRE & RUBBER CO /OH/ (GT) (CIK 0000042582)
Date: Aug. 22, 2007 · CIK: 0000042582 · Accession: 0000000000-07-041126

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Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

File numbers found in text: 001-01927

Date
August 22, 2007
Author
Terence O’Brien
Form
UPLOAD
Company
GOODYEAR TIRE & RUBBER CO /OH/ (GT) (CIK 0000042582)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE August 22, 2007 Room 7010 Richard J. Kramer Executive Vice President & Chief Financial Officer The Goodyear Tire & Rubber Company 1144 East Market Street Akron, Ohio 44316

Re: The Goodyear Tire & Rubber Company Form 10-K for Fiscal Year Ended December 31, 2006 Form 10-Q for the Fiscal Quarter Ended March 31, 2007 Form 10-Q for the Fiscal Quarter Ended June 30, 2007 File No. 001-01927

Dear Mr. Kramer:

We have completed our review of your Form 10-K and related filings and have no further comments at this time.

Sincerely,
Terence O’Brien
Branch Chief

Show Raw Text
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010

       DIVISION OF
CORPORATION FINANCE

        August 22, 2007

Room 7010

Richard J. Kramer
Executive Vice President & Chief Financial Officer
The Goodyear Tire & Rubber Company
1144 East Market Street
Akron, Ohio 44316

Re: The Goodyear Tire & Rubber Company
 Form 10-K for Fiscal Year Ended December 31, 2006
Form 10-Q for the Fiscal Quarter Ended March 31, 2007
Form 10-Q for the Fiscal Quarter Ended June 30, 2007
 File No. 001-01927

Dear Mr. Kramer:

We have completed our review of your Form 10-K and related filings and have no further
comments at this time.

Sincerely,

Terence O’Brien
Branch Chief