SEC Comment Letter for GOODYEAR TIRE & RUBBER (GT) — Nov 17, 2023

GOODYEAR TIRE & RUBBER CO /OH/ (GT) (CIK 0000042582)
Date: Nov. 17, 2023 · CIK: 0000042582 · Accession: 0000000000-23-012621

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File numbers found in text: 001-01927

Date

November 17, 2023

Author

Christina L. Zamarro

Form

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Company

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

Letter

United States securities and exchange commission logo November 17, 2023 Christina L. Zamarro Chief Financial Officer The Goodyear Tire & Rubber Company 200 Innovation Way Akron, Ohio 44316-0001 Re:The Goodyear Tire & Rubber Company Form 10-K for the Fiscal Year Ended December 31, 2022 File No. 001-01927 Dear Christina L. Zamarro: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Manufacturing

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United States securities and exchange commission logo
November 17, 2023
Christina L. Zamarro
Chief Financial Officer
The Goodyear Tire & Rubber Company
200 Innovation Way
Akron, Ohio 44316-0001
Re:The Goodyear Tire & Rubber Company
Form 10-K for the Fiscal Year Ended December 31, 2022
File No. 001-01927
Dear Christina L. Zamarro:
            We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Manufacturing

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