-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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<SEC-DOCUMENT>9999999995-07-003446.txt : 20070829
<SEC-HEADER>9999999995-07-003446.hdr.sgml : 20070829
<ACCEPTANCE-DATETIME>20070829001519
ACCESSION NUMBER:		9999999995-07-003446
CONFORMED SUBMISSION TYPE:	EFFECT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070828
DATE AS OF CHANGE:		20070829
EFFECTIVENESS DATE:		20070828

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:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-143918-02
		FILM NUMBER:		071085262

	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:			Wheel Assemblies Inc.
		CENTRAL INDEX KEY:			0001324118
		IRS NUMBER:				341879550
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-143918-03
		FILM NUMBER:		071085263

	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:			Kelly-Springfield Tire CORP
		CENTRAL INDEX KEY:			0001324117
		IRS NUMBER:				311515120
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-143918-04
		FILM NUMBER:		071085264

	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:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-143918-05
		FILM NUMBER:		071085265

	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:			Goodyear Farms, Inc.
		CENTRAL INDEX KEY:			0001324114
		IRS NUMBER:				860056985
		STATE OF INCORPORATION:			AZ
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-143918-07
		FILM NUMBER:		071085267

	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 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:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-143918
		FILM NUMBER:		071085273

	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:			Goodyear International CORP
		CENTRAL INDEX KEY:			0001324115
		IRS NUMBER:				340253255
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-143918-06
		FILM NUMBER:		071085266

	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 Canada Inc.
		CENTRAL INDEX KEY:			0001324123
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			A6
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-143918-11
		FILM NUMBER:		071085268

	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:			Divested Companies Holding CO
		CENTRAL INDEX KEY:			0001324120
		IRS NUMBER:				510304855
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-143918-13
		FILM NUMBER:		071085270

	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:			Celeron CORP
		CENTRAL INDEX KEY:			0001326631
		IRS NUMBER:				510269149
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-143918-16
		FILM NUMBER:		071085272

	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:			Wingfoot Ventures Eight Inc.
		CENTRAL INDEX KEY:			0001324122
		IRS NUMBER:				510319223
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-143918-01
		FILM NUMBER:		071085261

	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:			Dapper Tire Co., Inc.
		CENTRAL INDEX KEY:			0001324113
		IRS NUMBER:				952012142
		STATE OF INCORPORATION:			CA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-143918-14
		FILM NUMBER:		071085271

	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:			Divested Litchfield Park Properties, Inc.
		CENTRAL INDEX KEY:			0001324121
		IRS NUMBER:				510304856
		STATE OF INCORPORATION:			AZ
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-143918-12
		FILM NUMBER:		071085269

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>EFFECT
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2007-08-28</finalEffectivenessDispDate>
        <finalEffectivenessDispTime>10:00:00</finalEffectivenessDispTime>
        <form>S-4</form>
        <filer>
            <cik>0000042582</cik>
            <entityName>GOODYEAR TIRE &amp; RUBBER CO /OH/</entityName>
            <fileNumber>333-143918</fileNumber>
        </filer>
        <filer>
            <cik>0001326631</cik>
            <entityName>Celeron CORP</entityName>
            <fileNumber>333-143918-16</fileNumber>
        </filer>
        <filer>
            <cik>0001324113</cik>
            <entityName>Dapper Tire Co., Inc.</entityName>
            <fileNumber>333-143918-14</fileNumber>
        </filer>
        <filer>
            <cik>0001324120</cik>
            <entityName>Divested Companies Holding CO</entityName>
            <fileNumber>333-143918-13</fileNumber>
        </filer>
        <filer>
            <cik>0001324121</cik>
            <entityName>Divested Litchfield Park Properties, Inc.</entityName>
            <fileNumber>333-143918-12</fileNumber>
        </filer>
        <filer>
            <cik>0001324123</cik>
            <entityName>Goodyear Canada Inc.</entityName>
            <fileNumber>333-143918-11</fileNumber>
        </filer>
        <filer>
            <cik>0001324114</cik>
            <entityName>Goodyear Farms, Inc.</entityName>
            <fileNumber>333-143918-07</fileNumber>
        </filer>
        <filer>
            <cik>0001324115</cik>
            <entityName>Goodyear International CORP</entityName>
            <fileNumber>333-143918-06</fileNumber>
        </filer>
        <filer>
            <cik>0001324116</cik>
            <entityName>Goodyear Western Hemisphere CORP</entityName>
            <fileNumber>333-143918-05</fileNumber>
        </filer>
        <filer>
            <cik>0001324117</cik>
            <entityName>Kelly-Springfield Tire CORP</entityName>
            <fileNumber>333-143918-04</fileNumber>
        </filer>
        <filer>
            <cik>0001324118</cik>
            <entityName>Wheel Assemblies Inc.</entityName>
            <fileNumber>333-143918-03</fileNumber>
        </filer>
        <filer>
            <cik>0001324119</cik>
            <entityName>Wingfoot Commercial Tire Systems, LLC</entityName>
            <fileNumber>333-143918-02</fileNumber>
        </filer>
        <filer>
            <cik>0001324122</cik>
            <entityName>Wingfoot Ventures Eight Inc.</entityName>
            <fileNumber>333-143918-01</fileNumber>
        </filer>
    </effectiveData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
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-----END PRIVACY-ENHANCED MESSAGE-----