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  		UNITED STATES<BR>
  	SECURITIES AND EXCHANGE COMMISSION
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  	WASHINGTON, D.C. 20549
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  	FORM 8-K
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  	CURRENT REPORT
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  	Pursuant to Section&nbsp;13 or 15(d) of the Securities Exchange Act of 1934
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  	Date of Report (Date of Earliest Event Reported):
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  	&nbsp;
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  	November 30, 2006
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  	Cooper Tire & Rubber Company
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  <BR>__________________________________________<BR>
  	(Exact name of registrant as specified in its charter)
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  	Delaware
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  	001-04329
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  	344297750
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  _____________________<BR>
  	(State or other jurisdiction
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  _____________<BR>
  	(Commission
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  ______________<BR>
  	(I.R.S. Employer
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  	of incorporation)
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  	File Number)
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  	Identification No.)
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  	&nbsp;&nbsp;
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  	701 Lima Avenue, Findlay, Ohio
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  	45840
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  _________________________________<BR>
  	(Address of principal executive offices)
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  	&nbsp;
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  ___________<BR>
  	(Zip Code)
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  	Registrant&#146;s telephone number, including area code:
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  	419-423-1321
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  	Not Applicable
  <BR>______________________________________________<BR>
  	Former name or former address, if changed since last report
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  	&nbsp;
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  <!-- CoverPageRegistrant END --><P><FONT SIZE="2">
  Check the appropriate box below if the Form 8-K filing is intended to
  simultaneously satisfy the filing obligation of the registrant under any
  of the following provisions:</FONT>
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  <P><FONT SIZE="2">
  [&nbsp;&nbsp;]&nbsp;&nbsp;Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)<br>
  [&nbsp;&nbsp;]&nbsp;&nbsp;Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)<br>
  [&nbsp;&nbsp;]&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))<br>
  [&nbsp;&nbsp;]&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))<br>
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  	Item 1.01 Entry into a Material Definitive Agreement.
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  On August 30, 2006, Cooper Tire & Rubber Company, a Delaware corporation (the "Company"), established a $175 million accounts receivable securitization facility. Pursuant to a Purchase and Sale Agreement, dated as of August 30, 2006 (the "Purchase and Sale Agreement"), by and among the Company, Oliver Rubber Company, a California corporation and wholly-owned subsidiary of the Company ("Oliver"), and Cooper Receivables LLC, a Delaware limited liability company and wholly-owned subsidiary of the Company ("CRLLC"), the Company will sell certain of its and Oliver&#x2019;s domestic trade receivables, on a continuous basis, to CRLLC in exchange for cash or a short-term note. In turn, CRLLC intends to sell from time to time senior undivided ownership interests in the purchased trade receivables, without recourse, to PNC Bank, National Association pursuant to a Receivables Purchase Agreement, dated as of August 30, 2006 (the "Receivables Purchase Agreement"), for the benefit of the purchasers named in such Receivables Purchase Agreement.  This transaction was reported on Form 8-K Current Report filed by the Company on August 31, 2006.   <br><br>On November 30, 2006, the Company, its wholly-owned subsidiary, CRLLC, and PNC Bank, National Association, amended the calculation of the percentage of consolidated indebtedness to consolidated capitalization covenant ("leverage covenant") in its $175 million accounts receivable securitization facility.  This amendment was made in anticipation of the adoption of Financial Accounting Standards Board Statement No. 158, Employers' Accounting for Defined Benefit Pension and Other Post Retirement Plans, as of December 31, 2006.  The amendment to the leverage covenant calculation excludes the impact that the adoption of the Financial Accounting Standards Board Statement No. 158 will have on Consolidated Stockholders' Equity.  <br><br>The summary of the amendment to the accounts receivable securitization facility described above is qualified in its entirety by reference to the First Amendment to Receivables Purchase Agreement attached hereto as Exhibit 10.1 and incorporated herein by reference. <br>
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  	Item 9.01 Financial Statements and Exhibits.
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  (d) Exhibits <br><br>10.1   First Amendment to Receivables Purchase Agreement, dated as of November 30, 2006, by and among Cooper Receivables LLC, Cooper Tire & Rubber Company and PNC Bank, National Association.  <br><br>
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  	SIGNATURES
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  	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.
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  	Cooper Tire & Rubber Company
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  	&nbsp;&nbsp;
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  <I>
  	December 1, 2006
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  	&nbsp;
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  	By:
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  <I>
  	James E. Kline
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  	&nbsp;
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  <I>
  	Name: James E. Kline
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  <I>
  	Title: Vice President, General Counsel and Secretary
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  	Exhibit&nbsp;Index
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  	Exhibit No.
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  	Description
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  	10.1
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  	&nbsp;
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  First Amendment to Receivables Purchase Agreement
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metadata_documents: [{"type": "8-K", "sequence": "1", "filename": "htm_16729.htm", "description": "LIVE FILING", "secsgml_size_bytes": 12051}]
metadata_filer: {"company-data": {"conformed-name": "COOPER TIRE & RUBBER CO", "cik": "0000024491", "assigned-sic": "3011", "irs-number": "344297750", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-04329", "film-number": "061250466"}, "business-address": {"street1": "LIMA & WESTERN AVENUES", "city": "FINDLAY", "state": "OH", "zip": "45840", "phone": "4194231321"}}
text: Cooper Tire & Rubber Company (Form: 8-K)
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  WASHINGTON, D.C. 20549
  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):
  November 30, 2006
  Cooper Tire & Rubber Company
  __________________________________________
  (Exact name of registrant as specified in its charter)
  Delaware
  001-04329
  344297750
  _____________________
  (State or other jurisdiction
  _____________
  (Commission
  ______________
  (I.R.S. Employer
  of incorporation)
  File Number)
  Identification No.)
  701 Lima Avenue, Findlay, Ohio
  45840
  _________________________________
  (Address of principal executive offices)
  ___________
  (Zip Code)
  Registrant's telephone number, including area code:
  419-423-1321
  Not Applicable
  ______________________________________________
  Former name or former address, if changed since last report
  Check the appropriate box below if the Form 8-K filing is intended to
  simultaneously satisfy the filing obligation of the registrant under any
  of the following provisions:
  [  ]  Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
  [  ]  Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
  [  ]  Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
  [  ]  Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
  Top of the Form
  Item 1.01 Entry into a Material Definitive Agreement.
  On August 30, 2006, Cooper Tire & Rubber Company, a Delaware corporation (the "Company"), established a $175 million accounts receivable securitization facility. Pursuant to a Purchase and Sale Agreement, dated as of August 30, 2006 (the "Purchase and Sale Agreement"), by and among the Company, Oliver Rubber Company, a California corporation and wholly-owned subsidiary of the Company ("Oliver"), and Cooper Receivables LLC, a Delaware limited liability company and wholly-owned subsidiary of the Company ("CRLLC"), the Company will sell certain of its and Oliver's domestic trade receivables, on a continuous basis, to CRLLC in exchange for cash or a short-term note. In turn, CRLLC intends to sell from time to time senior undivided ownership interests in the purchased trade receivables, without recourse, to PNC Bank, National Association pursuant to a Receivables Purchase Agreement, dated as of August 30, 2006 (the "Receivables Purchase Agreement"), for the benefit of the purchasers named in such Receivables Purchase Agreement.  This transaction was reported on Form 8-K Current Report filed by the Company on August 31, 2006.
  On November 30, 2006, the Company, its wholly-owned subsidiary, CRLLC, and PNC Bank, National Association, amended the calculation of the percentage of consolidated indebtedness to consolidated capitalization covenant ("leverage covenant") in its $175 million accounts receivable securitization facility.  This amendment was made in anticipation of the adoption of Financial Accounting Standards Board Statement No. 158, Employers' Accounting for Defined Benefit Pension and Other Post Retirement Plans, as of December 31, 2006.  The amendment to the leverage covenant calculation excludes the impact that the adoption of the Financial Accounting Standards Board Statement No. 158 will have on Consolidated Stockholders' Equity.
  The summary of the amendment to the accounts receivable securitization facility described above is qualified in its entirety by reference to the First Amendment to Receivables Purchase Agreement attached hereto as Exhibit 10.1 and incorporated herein by reference.
  Item 9.01 Financial Statements and Exhibits.
  (d) Exhibits
  10.1   First Amendment to Receivables Purchase Agreement, dated as of November 30, 2006, by and among Cooper Receivables LLC, Cooper Tire & Rubber Company and PNC Bank, National Association.
  Top of the Form
  SIGNATURES
  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
  December 1, 2006
  By:
  James E. Kline
  Name: James E. Kline
  Title: Vice President, General Counsel and Secretary
  Top of the Form
  Exhibit Index
  Exhibit No.
  Description
  10.1
  First Amendment to Receivables Purchase Agreement