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
