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<TITLE> The Goodyear Tire & Rubber Company  (Form: 8-K) </TITLE>
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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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	April 16, 2018
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	The Goodyear Tire & Rubber Company
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<BR>__________________________________________<BR>
	(Exact name of registrant as specified in its charter)
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	Ohio
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	1-1927
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	34-0253240
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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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	200 Innovation Way, Akron, Ohio
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	44316-0001
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_________________________________<BR>
	(Address of principal executive offices)
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___________<BR>
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	Registrant&#146;s telephone number, including area code:
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	330-796-2121
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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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Check the appropriate box below if the Form 8-K filing is intended to
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[&nbsp;&nbsp;]&nbsp;&nbsp;Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)<br>
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[&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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Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (&#167;230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (&#167;240.12b-2 of this chapter).</FONT>
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Emerging growth company [&nbsp;&nbsp;]<br>
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If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. [&nbsp;&nbsp;]<br>
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<P align="left" style="font-size: 10pt"><FONT style="font-size: 12pt"><B>Item&nbsp;7.01. Regulation&nbsp;FD Disclosure.</B>
</FONT>

<P align="left" style="font-size: 12pt; text-indent: 4%">On April&nbsp;16, 2018, The Goodyear Tire & Rubber Company (&#147;Goodyear&#148; or the &#147;Company&#148;) and
Bridgestone Americas, Inc. (&#147;Bridgestone&#148;) announced an agreement to form a 50/50 joint venture
that will combine Goodyear&#146;s company-owned wholesale distribution business (the &#147;COWD business&#148;)
and Bridgestone&#146;s tire wholesale warehouse business (the &#147;TWW business&#148;) to create TireHub, LLC
(&#147;TireHub&#148;), a new national tire distributor in the United States. Both Goodyear and Bridgestone
have agreed to contribute their legacy company-owned distribution businesses to TireHub. No cash
will be exchanged between the parties as part of this transaction. The total estimated fair value
of the joint venture is expected to be approximately $600&nbsp;million. The transaction is expected to
close in June&nbsp;2018, subject to customary closing conditions and regulatory approvals. The Company
will record its portion of the fair value of TireHub as an equity investment on its consolidated
balance sheet.


<P align="left" style="font-size: 12pt; text-indent: 4%">The estimated total start-up costs related to TireHub are approximately $40&nbsp;million and will
be shared equally between Goodyear and Bridgestone. These costs are primarily related to
information technology infrastructure, initial staffing requirements, and other administrative
costs. The Company expects to record the majority of its share of these start-up costs in other
income and expense during the first and second quarters of 2018 and expects to treat these costs as
significant non-recurring items when calculating adjusted earnings per share, a non-GAAP financial
measure frequently used by the Company.


<P align="left" style="font-size: 12pt; text-indent: 4%">Initially, the Company expects TireHub sales to include the existing volume from the COWD
business and the TWW business of approximately 10&nbsp;million units annually, which will be facilitated
by more than 80 distribution and warehouse locations throughout the United States. In addition,
the Company intends to reposition certain existing third-party sales volume to TireHub beginning
during the second quarter of 2018.


<P align="left" style="font-size: 12pt; text-indent: 4%">In conjunction with the ramp up of TireHub&#146;s operations, the Company plans to also reposition
certain other existing third-party sales volume to its aligned regional distributors to maximize
its geographic reach and customer service capabilities.


<P align="left" style="font-size: 12pt; text-indent: 4%">In total, the Company expects to transition volume representing approximately 10&nbsp;million units
of annual sales beginning during the second quarter of 2018. Given the temporary disruption
associated with the start-up of TireHub, the Company expects a near-term reduction in volume of up
to 1.5&nbsp;million units in 2018. Excluding the impact of this transition of volume, the Company
continues to expect $1.8 to $1.9&nbsp;billion in segment operating income in 2018.


<P align="left" style="font-size: 12pt; text-indent: 4%">The Company expects this transaction will be accretive to earnings beginning in 2019, and
anticipates growing its volume with TireHub over the next several years. This transaction is
expected to generate an incremental $80&nbsp;million to $100&nbsp;million in annual segment operating income
in 2019 and 2020, when compared with 2018, which includes the benefit of a recovery of the
transition volume. The Company continues to expect its 2020 segment operating income to range
between $2.0 and $2.4&nbsp;billion. The Company&#146;s share of TireHub&#146;s net income (loss)&nbsp;will be recorded
in the Americas region&#146;s segment operating income.


<P align="left" style="font-size: 12pt"><U>Safe Harbor Statement</U>


<P align="left" style="font-size: 12pt; text-indent: 4%">Certain information contained in this Form 8-K constitutes forward-looking statements for
purposes of the safe harbor provisions of The Private Securities Litigation Reform Act of 1995,
including those statements regarding the expected impact of forming TireHub on the Company. There
are a variety of factors, many of which are beyond the control of the Company or TireHub, which
could affect their respective operations, performance, business strategy and results and could
cause their respective actual results and experience to differ materially from the assumptions,
expectations and objectives expressed in any forward-looking statements. These statements are
subject to known and unknown risks and uncertainties that could cause actual results to differ
materially from those expressed or implied by such statements, including but not limited to the
risks and other factors described in the Company&#146;s other filings with the Securities and Exchange
Commission. In addition, any forward-looking statements are based on estimates, projections and
assumptions as of the date hereof and should not be relied upon as representing those estimates,
projections and assumptions as of any subsequent date. While the Company may elect to update
forward-looking statements at some point in the future, it specifically disclaims any obligation to
do so, even if its estimates change.


<P align="left" style="font-size: 12pt"><U>Use of Forward-Looking Non-GAAP Financial Measures</U>


<P align="left" style="font-size: 12pt; text-indent: 4%">This Form 8-K includes forward-looking Total Segment Operating Income, which is an important
financial measure for the Company but is not a financial measure defined by U.S. GAAP, and should
not be construed as an alternative to corresponding financial measures presented in accordance with
U.S. GAAP.


<P align="left" style="font-size: 12pt; text-indent: 4%">Total Segment Operating Income is the sum of the individual strategic business units&#146; (SBUs&#146;)
Segment Operating Income as determined in accordance with U.S. GAAP. Management believes that
Total Segment Operating Income is useful because it represents the aggregate value of income
created by the Company&#146;s SBUs and excludes items not directly related to the SBUs for performance
evaluation purposes.


<P align="left" style="font-size: 12pt; text-indent: 4%">It should be noted that other companies may calculate similarly-titled non-GAAP financial
measures differently and, as a result, the measure presented herein may not be comparable to such
similarly-titled measures reported by other companies.


<P align="left" style="font-size: 12pt; text-indent: 4%">The Company is unable to present a quantitative reconciliation of forward-looking Total
Segment Operating Income to the most directly comparable U.S. GAAP financial measure, Goodyear Net
Income, because management cannot reliably predict all of the necessary components of Goodyear Net
Income without unreasonable effort. Goodyear Net Income includes several significant items that
are not included in Total Segment Operating Income, such as rationalization charges, other (income)
expense, pension curtailments and settlements, and income taxes. The decisions and events that
typically lead to the recognition of these and other similar non-GAAP adjustments, such as a
decision to exit part of the Company&#146;s business, acquisitions and dispositions, foreign currency
exchange gains and losses, financing fees, actions taken to manage the Company&#146;s pension
liabilities, and the recording or release of tax valuation allowances, are inherently unpredictable
as to if or when they may occur. The inability to provide a reconciliation is due to that
unpredictability and the related difficulty in assessing the potential financial impact of the
non-GAAP adjustments. For the same reasons, the Company is unable to address the probable
significance of the unavailable information, which could be material to the Company&#146;s future
financial results.



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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
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	The Goodyear Tire & Rubber Company
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	April 16, 2018
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	By:
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<I>
	Laura K. Thompson
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	Name: Laura K. Thompson
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	Title: Executive Vice President and Chief Financial Officer
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The Goodyear 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):
April 16, 2018
The Goodyear Tire & Rubber Company
__________________________________________
(Exact name of registrant as specified in its charter)
Ohio
1-1927
34-0253240
_____________________
(State or other jurisdiction
_____________
(Commission
______________
(I.R.S. Employer
of incorporation)
File Number)
Identification No.)
200 Innovation Way, Akron, Ohio
44316-0001
_________________________________
(Address of principal executive offices)
___________
(Zip Code)
Registrant's telephone number, including area code:
330-796-2121
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
Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).
Emerging growth company [  ]
If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. [  ]
Top of the Form
Item 7.01. Regulation FD Disclosure.
On April 16, 2018, The Goodyear Tire & Rubber Company ("Goodyear" or the "Company") and
Bridgestone Americas, Inc. ("Bridgestone") announced an agreement to form a 50/50 joint venture
that will combine Goodyear's company-owned wholesale distribution business (the "COWD business")
and Bridgestone's tire wholesale warehouse business (the "TWW business") to create TireHub, LLC
("TireHub"), a new national tire distributor in the United States. Both Goodyear and Bridgestone
have agreed to contribute their legacy company-owned distribution businesses to TireHub. No cash
will be exchanged between the parties as part of this transaction. The total estimated fair value
of the joint venture is expected to be approximately $600 million. The transaction is expected to
close in June 2018, subject to customary closing conditions and regulatory approvals. The Company
will record its portion of the fair value of TireHub as an equity investment on its consolidated
balance sheet.
The estimated total start-up costs related to TireHub are approximately $40 million and will
be shared equally between Goodyear and Bridgestone. These costs are primarily related to
information technology infrastructure, initial staffing requirements, and other administrative
costs. The Company expects to record the majority of its share of these start-up costs in other
income and expense during the first and second quarters of 2018 and expects to treat these costs as
significant non-recurring items when calculating adjusted earnings per share, a non-GAAP financial
measure frequently used by the Company.
Initially, the Company expects TireHub sales to include the existing volume from the COWD
business and the TWW business of approximately 10 million units annually, which will be facilitated
by more than 80 distribution and warehouse locations throughout the United States. In addition,
the Company intends to reposition certain existing third-party sales volume to TireHub beginning
during the second quarter of 2018.
In conjunction with the ramp up of TireHub's operations, the Company plans to also reposition
certain other existing third-party sales volume to its aligned regional distributors to maximize
its geographic reach and customer service capabilities.
In total, the Company expects to transition volume representing approximately 10 million units
of annual sales beginning during the second quarter of 2018. Given the temporary disruption
associated with the start-up of TireHub, the Company expects a near-term reduction in volume of up
to 1.5 million units in 2018. Excluding the impact of this transition of volume, the Company
continues to expect $1.8 to $1.9 billion in segment operating income in 2018.
The Company expects this transaction will be accretive to earnings beginning in 2019, and
anticipates growing its volume with TireHub over the next several years. This transaction is
expected to generate an incremental $80 million to $100 million in annual segment operating income
in 2019 and 2020, when compared with 2018, which includes the benefit of a recovery of the
transition volume. The Company continues to expect its 2020 segment operating income to range
between $2.0 and $2.4 billion. The Company's share of TireHub's net income (loss) will be recorded
in the Americas region's segment operating income.
Safe Harbor Statement
Certain information contained in this Form 8-K constitutes forward-looking statements for
purposes of the safe harbor provisions of The Private Securities Litigation Reform Act of 1995,
including those statements regarding the expected impact of forming TireHub on the Company. There
are a variety of factors, many of which are beyond the control of the Company or TireHub, which
could affect their respective operations, performance, business strategy and results and could
cause their respective actual results and experience to differ materially from the assumptions,
expectations and objectives expressed in any forward-looking statements. These statements are
subject to known and unknown risks and uncertainties that could cause actual results to differ
materially from those expressed or implied by such statements, including but not limited to the
risks and other factors described in the Company's other filings with the Securities and Exchange
Commission. In addition, any forward-looking statements are based on estimates, projections and
assumptions as of the date hereof and should not be relied upon as representing those estimates,
projections and assumptions as of any subsequent date. While the Company may elect to update
forward-looking statements at some point in the future, it specifically disclaims any obligation to
do so, even if its estimates change.
Use of Forward-Looking Non-GAAP Financial Measures
This Form 8-K includes forward-looking Total Segment Operating Income, which is an important
financial measure for the Company but is not a financial measure defined by U.S. GAAP, and should
not be construed as an alternative to corresponding financial measures presented in accordance with
U.S. GAAP.
Total Segment Operating Income is the sum of the individual strategic business units' (SBUs')
Segment Operating Income as determined in accordance with U.S. GAAP. Management believes that
Total Segment Operating Income is useful because it represents the aggregate value of income
created by the Company's SBUs and excludes items not directly related to the SBUs for performance
evaluation purposes.
It should be noted that other companies may calculate similarly-titled non-GAAP financial
measures differently and, as a result, the measure presented herein may not be comparable to such
similarly-titled measures reported by other companies.
The Company is unable to present a quantitative reconciliation of forward-looking Total
Segment Operating Income to the most directly comparable U.S. GAAP financial measure, Goodyear Net
Income, because management cannot reliably predict all of the necessary components of Goodyear Net
Income without unreasonable effort. Goodyear Net Income includes several significant items that
are not included in Total Segment Operating Income, such as rationalization charges, other (income)
expense, pension curtailments and settlements, and income taxes. The decisions and events that
typically lead to the recognition of these and other similar non-GAAP adjustments, such as a
decision to exit part of the Company's business, acquisitions and dispositions, foreign currency
exchange gains and losses, financing fees, actions taken to manage the Company's pension
liabilities, and the recording or release of tax valuation allowances, are inherently unpredictable
as to if or when they may occur. The inability to provide a reconciliation is due to that
unpredictability and the related difficulty in assessing the potential financial impact of the
non-GAAP adjustments. For the same reasons, the Company is unable to address the probable
significance of the unavailable information, which could be material to the Company's future
financial results.
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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.
The Goodyear Tire & Rubber Company
April 16, 2018
By:
Laura K. Thompson
Name: Laura K. Thompson
Title: Executive Vice President and Chief Financial Officer