SEC Comment Letter for GOODYEAR TIRE & RUBBER (GT) — Dec 30, 2015
GOODYEAR TIRE & RUBBER CO /OH/ (GT) (CIK 0000042582)
Date: Dec. 30, 2015 · CIK: 0000042582 · Accession: 0000000000-15-059863
AI Filing Summary & Sentiment
Reasoning
Letter
December 30 , 2015 Mail Stop 4631 Via E -mail Laura K. Thompson Chief Financial Officer The Goodyear Tire & Rubber Company 200 Innovation Way Akron, Ohio 44316
Re: Goodyear Tire & Rubber Co Form 10 -K for Fiscal Year Ended December 31, 2014 Filed February 17 , 201 5 File No. 1 -1927
Dear Ms. Thompson :
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 and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the U nited States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ W. John Cash, for
Show Raw Text
December 30 , 2015 Mail Stop 4631 Via E -mail Laura K. Thompson Chief Financial Officer The Goodyear Tire & Rubber Company 200 Innovation Way Akron, Ohio 44316 Re: Goodyear Tire & Rubber Co Form 10 -K for Fiscal Year Ended December 31, 2014 Filed February 17 , 201 5 File No. 1 -1927 Dear Ms. Thompson : 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 and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the U nited States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ W. John Cash, for Melissa N. Rocha Senior Assistant Chief Accountant Office of Manufacturing and Construction