SEC Comment Letter for GOODYEAR TIRE & RUBBER (GT) — Jan 6, 2012
GOODYEAR TIRE & RUBBER CO /OH/ (GT) (CIK 0000042582)
Date: Jan. 6, 2012 · CIK: 0000042582 · Accession: 0000000000-12-000894
AI Filing Summary & Sentiment
Reasoning
Letter
January 6, 2012 Via E-mail Mr. Darren R. Wells Executive Vice President and Chief Financial Officer The Goodyear Tire & Rubber Company 1144 East Market Street Akron, OH 44316 Re: The Goodyear Tire & Rubber Company Form 10-K Filed February 10, 2011 File No. 1-1927
Dear Mr. Wells: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely,
/s/ Terence O’Brien
Terence O’Brien Branch Chief
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January 6, 2012 Via E-mail Mr. Darren R. Wells Executive Vice President and Chief Financial Officer The Goodyear Tire & Rubber Company 1144 East Market Street Akron, OH 44316 Re: The Goodyear Tire & Rubber Company Form 10-K Filed February 10, 2011 File No. 1-1927 Dear Mr. Wells: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Terence O’Brien Terence O’Brien Branch Chief