SEC Comment Letter for GOODYEAR TIRE & RUBBER (GT) — Jan 28, 2013

GOODYEAR TIRE & RUBBER CO /OH/ (GT) (CIK 0000042582)
Date: Jan. 28, 2013 · CIK: 0000042582 · Accession: 0000000000-13-004687

View on Edgar

AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

January 25, 2013

Author

/s/ John Cash, for

Form

UPLOAD

Company

GOODYEAR TIRE & RUBBER CO /OH/ (GT) (CIK 0000042582)

Letter

January 25, 2013 Via E -mail Mr. Richard J. Kramer Chief Executive Officer The Goodyear Tire & Rubber Company 1144 East Market Street Akron, Ohio 44316 -0001

RE: The Goodyear Tire & Rubber Company Form 10-K for the Fis cal Year Ended December 31 , 201 1 Filed February 14 , 2012 File No . 1-1927

Dear Mr. Kramer :

We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securit ies laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s includes the information the Securities Exchange Act of 1934 and all applicable rules requ ire.

Sincerely,
/s/ John Cash, for

Show Raw Text

January 25, 2013

Via E -mail
Mr. Richard J. Kramer
Chief Executive  Officer
The Goodyear Tire & Rubber Company
1144 East Market Street
Akron, Ohio  44316 -0001

 RE: The Goodyear Tire & Rubber Company
  Form 10-K for the Fis cal Year Ended December 31 , 201 1
  Filed February 14 , 2012
  File No . 1-1927

Dear Mr. Kramer :

We have completed our review of your filing.  We remind you that our comments or
changes to disclosure in response to  our comments do not foreclose the Commission from taking
any action with respect to the company or the filing s and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securit ies laws of the United States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing s to be certain that the filing s includes  the
information the Securities Exchange Act of 1934 and all applicable rules requ ire.

Sincerely,

/s/ John Cash, for

        Terence O’Brien
        Accounting Branch Chief

SecProbe.io