Correspondence 0001193125-23-259593 from GOODYEAR TIRE & RUBBER CO /OH/ (GT)
GOODYEAR TIRE & RUBBER CO /OH/
Date: Oct. 20, 2023 · CIK: 0000042582 · Accession: 0001193125-23-259593
AI Filing Summary & Sentiment
File numbers found in text: 001-01927
Referenced dates: October 6, 2023
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CORRESP 1 filename1.htm CORRESP THE GOODYEAR TIRE & RUBBER COMPANY Akron, Ohio 44316-0001 October 20, 2023 VIA EDGAR Ms. Beverly Singleton U.S. Securities and Exchange Commission Division of Corporation Finance Office of Manufacturing 100 F Street, NE Washington, D.C. 20549-7010 Re: The Goodyear Tire & Rubber Company Form 10-K for the Fiscal Year Ended December 31, 2022 Form 10-Q for the Quarterly Period Ended June 30, 2023 Response dated October 3, 2023 File No. 001-01927 Dear Ms. Singleton: The Goodyear Tire & Rubber Company (the “Company”) hereby advises the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) that the Company has received the Staff’s letter dated October 6, 2023 (the “Comment Letter”), with respect to the above-referenced filings. The Comment Letter requests that the Company respond within ten (10) business days from the date thereof or advise the Staff of when the Company will provide a response. As discussed with you, the Company respectfully requests an extension until November 7, 2023 to respond to the Comment Letter in order to complete our evaluation of goodwill and intangible assets for the third quarter of 2023. Should you have any questions, please call me at 330-796-4141 or Margaret Snyder at 330-796-0228. Thank you very much for your courtesy and cooperation in this matter. Respectfully submitted, The Goodyear Tire & Rubber Company By: /s/ Daniel T. Young Daniel T. Young Secretary cc: Melissa Gilmore, U.S. Securities and Exchange Commission Christina L. Zamarro, The Goodyear Tire & Rubber Company Margaret V. Snyder, The Goodyear Tire & Rubber Company