0001193125-23-259593.txt : 20231220 0001193125-23-259593.hdr.sgml : 20231220 20231020075855 ACCESSION NUMBER: 0001193125-23-259593 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20231020 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GOODYEAR TIRE & RUBBER CO /OH/ CENTRAL INDEX KEY: 0000042582 STANDARD INDUSTRIAL CLASSIFICATION: TIRES AND INNER TUBES [3011] ORGANIZATION NAME: 04 Manufacturing IRS NUMBER: 340253240 STATE OF INCORPORATION: OH FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 200 INNOVATION WAY CITY: AKRON STATE: OH ZIP: 44316 BUSINESS PHONE: 330-796-2121 MAIL ADDRESS: STREET 1: 200 INNOVATION WAY CITY: AKRON STATE: OH ZIP: 44316 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