0001193125-21-099047.txt : 20210429 0001193125-21-099047.hdr.sgml : 20210429 20210330070551 ACCESSION NUMBER: 0001193125-21-099047 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210330 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 CORRESP 1 filename1.htm CORRESP

THE GOODYEAR TIRE & RUBBER COMPANY

Akron, Ohio 44316-0001

VIA EDGAR

March 30, 2021

Mr. Sergios Chinos

Staff Attorney

Office of Manufacturing and Construction

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E

Washington, D.C. 20549-7010

 

Re:

The Goodyear Tire & Rubber Company

Registration Statement on Form S-4

File No. 333-254482

Ladies and Gentlemen:

In accordance with Rule 461 promulgated under the Securities Act of 1933, as amended, The Goodyear Tire & Rubber Company (the “Company”) hereby respectfully requests acceleration of the effectiveness of the Company’s Registration Statement on Form S-4 (File No. 333-254482), in connection with the proposed transaction involving the Company, Vulcan Merger Sub Inc. and Cooper Tire & Rubber Company, to 4:00 p.m., Eastern Time, on April 1, 2021, or as soon thereafter as is practicable.

Please contact David S. Huntington, of Paul, Weiss, Rifkind, Wharton & Garrison LLP, counsel to the Company, at (212) 373-3124, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.

* * * * *

Respectfully submitted,

THE GOODYEAR TIRE & RUBBER COMPANY
By:   /s/ Daniel T. Young
 

Daniel T. Young

 

Secretary and Associate General Counsel

 

cc:

David Phillips – The Goodyear Tire & Rubber Company

Stephen Zamansky – Cooper Tire & Rubber Company

Scott A. Barshay – Paul, Weiss, Rifkind, Wharton & Garrison LLP

Kyle T. Seifried – Paul, Weiss, Rifkind, Wharton & Garrison LLP

David S. Huntington – Paul, Weiss, Rifkind, Wharton & Garrison LLP

James P. Dougherty – Jones Day

Benjamin L. Stulberg – Jones Day