UNITED STATES SECURITIES AND EXCHANGE COMMISSION
FORM 8-K
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
Date of report (Date of earliest event reported): October 21, 2004
COOPER TIRE & RUBBER COMPANY
| DELAWARE | 1-4329 | 34-4297750 | ||
| (State or Other Jurisdiction of Incorporation) | (Commission File Number) | (IRS Employer Identification No.) | ||
| 701 Lima Avenue, Findlay, OH | 45840 | |||
| (Address of Principal Executive Offices) | (Zip Code) |
Registrant’s telephone number, including area code:(419) 423-1321
SECTION 2 – FINANCIAL INFORMATION
ITEM 2.02 RESULTS OF OPERATIONS AND FINANCIAL CONDITION
We are furnishing our earnings release dated October 21, 2004 that is filed as Exhibit 99 as part of this Form 8-K.
In the attached news release, management has provided information for both actual results computed on the basis of generally accepted accounting principles and as adjusted to eliminate restructuring costs and adjustments for lower warranty liabilities. Management believes the presentation of results adjusted for these items provides useful information to enable it and investors to evaluate the results of operations more effectively since these items do not occur in each reporting period and can differ dramatically in amounts from period to period.
SECTION 9 – FINANCIAL STATEMENTS AND EXHIBITS
ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS
| Designation of Exhibits in this Report | Description of Exhibit | |
| 99 | News Release dated October 21, 2004 |
SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, hereunto duly authorized.
| COOPER TIRE & RUBBER COMPANY | ||||
| By: | /s/ Eileen B. White | |||
| Eileen B. White | ||||
| Corporate Controller (Principal Accounting Officer | ||||
| Date: October 21, 2004 | ||||