THE GOODYEAR TIRE & RUBBER COMPANY
Akron, Ohio 44316-0001
VIA EDGAR
March 28, 2022
Gregory Herbers
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, N.E.
Washington, D.C. 20549
Re: | The Goodyear Tire & Rubber Company |
Registration Statement on Form S-4 |
File No. 333-263635 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, The Goodyear Tire & Rubber Company, an Ohio corporation (the “Company”), hereby requests that the effective date of the above-referenced registration statement on Form S-4 (the “Registration Statement”) be accelerated so that the Registration Statement may become effective at 4 p.m. Eastern Time on March 29, 2022, or as soon as practicable thereafter.
Once the Registration Statement is declared effective, please orally confirm the event with our counsel, Covington & Burling LLP, by calling David H. Engvall at (202) 662-5307, and then send written confirmation to the addressees listed on the cover of the Registration Statement.
Thank you for your assistance in this matter.
Very truly yours,
The Goodyear Tire & Rubber Company | ||
By: | /s/ Daniel T. Young |
Name: | Daniel T. Young | |
Title: | Secretary and Associate General Counsel |
cc: David H. Engvall, Covington & Burling LLP