-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 FfRbXrFX5tgpTApBWdAbXZir/qa/Gh+opLzR4SVnUUESoMiVp9O2xBJgi66Qw3ud
 jbOGpbOE4UbjQqXR0pteBw==

<SEC-DOCUMENT>0000000000-06-053967.txt : 20061107
<SEC-HEADER>0000000000-06-053967.hdr.sgml : 20061107
<ACCEPTANCE-DATETIME>20061104105207
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-053967
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20061104

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COOPER TIRE & RUBBER CO
		CENTRAL INDEX KEY:			0000024491
		STANDARD INDUSTRIAL CLASSIFICATION:	TIRES AND INNER TUBES [3011]
		IRS NUMBER:				344297750
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		LIMA & WESTERN AVENUES
		CITY:			FINDLAY
		STATE:			OH
		ZIP:			45840
		BUSINESS PHONE:		4194231321
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
<PDF>
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