corresp

-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, C8dkmAAag+D/ftE0rpB3AAUSv8p9BG/8sXFeV8EpYVBhHE0Wn6rZx+0OzdRuyhrR mqLFUa/9rEHAgm3fcimaug== 0000950123-10-019196.txt : 20100416 0000950123-10-019196.hdr.sgml : 20100416 20100301145511 ACCESSION NUMBER: 0000950123-10-019196 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100301 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GOODYEAR TIRE & RUBBER CO /OH/ CENTRAL INDEX KEY: 0000042582 STANDARD INDUSTRIAL CLASSIFICATION: TIRES AND INNER TUBES [3011] IRS NUMBER: 340253240 STATE OF INCORPORATION: OH FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1144 E MARKET ST CITY: AKRON STATE: OH ZIP: 44316 BUSINESS PHONE: 2167962121 MAIL ADDRESS: STREET 1: 1144 E MARKET ST CITY: AKRON STATE: OH ZIP: 44316 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Dapper Tire Co., Inc. CENTRAL INDEX KEY: 0001324113 IRS NUMBER: 952012142 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4025 LOCKRIDGE STREET CITY: SAN DIEGO STATE: CA ZIP: 92191-4509 BUSINESS PHONE: 619.266.1397 MAIL ADDRESS: STREET 1: 4025 LOCKRIDGE STREET CITY: SAN DIEGO STATE: CA ZIP: 92191-4509 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Goodyear Farms, Inc. CENTRAL INDEX KEY: 0001324114 IRS NUMBER: 860056985 STATE OF INCORPORATION: AZ FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3225 NORTH CENTRAL AVENUE CITY: PHOENIX STATE: AZ ZIP: 85012 BUSINESS PHONE: 602.277.4792 MAIL ADDRESS: STREET 1: 3225 NORTH CENTRAL AVENUE CITY: PHOENIX STATE: AZ ZIP: 85012 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Goodyear International CORP CENTRAL INDEX KEY: 0001324115 IRS NUMBER: 340253255 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1144 EAST MARKET STREET CITY: AKRON STATE: OH ZIP: 44316-0001 BUSINESS PHONE: 330.796.2121 MAIL ADDRESS: STREET 1: 1144 EAST MARKET STREET CITY: AKRON STATE: OH ZIP: 44316-0001 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Goodyear Western Hemisphere CORP CENTRAL INDEX KEY: 0001324116 IRS NUMBER: 340736571 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1209 ORANGE STREET CITY: WILMINGTON STATE: DE ZIP: 19801 BUSINESS PHONE: 302.658.7581 MAIL ADDRESS: STREET 1: 1209 ORANGE STREET CITY: WILMINGTON STATE: DE ZIP: 19801 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Wheel Assemblies Inc. CENTRAL INDEX KEY: 0001324118 IRS NUMBER: 341879550 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1209 ORANGE STREET CITY: WILMINGTON STATE: DE ZIP: 19801 BUSINESS PHONE: 302.658.7581 MAIL ADDRESS: STREET 1: 1209 ORANGE STREET CITY: WILMINGTON STATE: DE ZIP: 19801 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Wingfoot Commercial Tire Systems, LLC CENTRAL INDEX KEY: 0001324119 IRS NUMBER: 311735402 STATE OF INCORPORATION: OH FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1000 21ST STREET CITY: FORT SMITH STATE: AZ ZIP: 72901 BUSINESS PHONE: 479-788-6489 MAIL ADDRESS: STREET 1: 1000 21ST STREET CITY: FORT SMITH STATE: AZ ZIP: 72901 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Divested Companies Holding CO CENTRAL INDEX KEY: 0001324120 IRS NUMBER: 510304855 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1209 ORANGE STREET CITY: WILMINGTON STATE: DE ZIP: 19801 BUSINESS PHONE: 302.658.7581 MAIL ADDRESS: STREET 1: 1209 ORANGE STREET CITY: WILMINGTON STATE: DE ZIP: 19801 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Divested Litchfield Park Properties, Inc. CENTRAL INDEX KEY: 0001324121 IRS NUMBER: 510304856 STATE OF INCORPORATION: AZ FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3225 NORTH CENTRAL AVENUE CITY: PHOENIX STATE: AZ ZIP: 85012 BUSINESS PHONE: 602.277.4792 MAIL ADDRESS: STREET 1: 3225 NORTH CENTRAL AVENUE CITY: PHOENIX STATE: AZ ZIP: 85012 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Wingfoot Ventures Eight Inc. CENTRAL INDEX KEY: 0001324122 IRS NUMBER: 510319223 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1105 NORTH MARKET STREET STREET 2: SUITE 1300 CITY: WILMINGTON STATE: DE ZIP: 19899 BUSINESS PHONE: 302-651-8410 MAIL ADDRESS: STREET 1: 1105 NORTH MARKET STREET STREET 2: SUITE 1300 CITY: WILMINGTON STATE: DE ZIP: 19899 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Goodyear Canada Inc. CENTRAL INDEX KEY: 0001324123 IRS NUMBER: 000000000 STATE OF INCORPORATION: A6 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 450 KIPLING AVENUE CITY: TORONTO STATE: A6 ZIP: M8Z 5E1 BUSINESS PHONE: 416-201-4300 MAIL ADDRESS: STREET 1: 450 KIPLING AVENUE CITY: TORONTO STATE: A6 ZIP: M8Z 5E1 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Celeron CORP CENTRAL INDEX KEY: 0001326631 IRS NUMBER: 510269149 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10000 MING AVENUE CITY: BAKERSFIELD STATE: CA ZIP: 93384-0160 BUSINESS PHONE: 805-664-5300 MAIL ADDRESS: STREET 1: 10000 MING AVENUE CITY: BAKERSFIELD STATE: CA ZIP: 93384-0160 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Goodyear Export Inc. CENTRAL INDEX KEY: 0001457952 IRS NUMBER: 262890770 STATE OF INCORPORATION: DE FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1144 EAST MARKET STREET CITY: AKRON STATE: OH ZIP: 44316 BUSINESS PHONE: (330) 796-2121 MAIL ADDRESS: STREET 1: 1144 EAST MARKET STREET CITY: AKRON STATE: OH ZIP: 44316 CORRESP 1 filename1.htm corresp

[Letterhead of The Goodyear Tire & Rubber Company]

March 1, 2010

U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E., Mail Stop 4631
Washington, D.C. 20549

Attention: Pamela A. Long


Re:		The Goodyear Tire & Rubber Company Registration Statement on Form S-4 File No. 333-164632

Dear Ms. Long:

We hereby request that the above-referenced Registration Statement be declared effective by the Commission on March 2, 2010 at 5:00 p.m. (local time) or as soon as practical thereafter.

Through this letter, we hereby acknowledge that:

	•		should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

	•		the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

	•		the company may not assert the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Should you have any questions regarding the foregoing, please call the undersigned at (330) 796-2408 or Daniel Young at (330) 796-4141.


		Very truly yours,

		By:		/s/ David L. Bialosky

				David L. Bialosky
				Senior Vice President, General Counsel and Secretary

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