EX-99.3

Exhibit 99.3

LETTER TO REGISTERED HOLDERS

AND/OR DEPOSITORY TRUST COMPANY PARTICIPANTS

THE GOODYEAR TIRE & RUBBER COMPANY

OFFER TO EXCHANGE

$500,000,000 SENIOR FLOATING RATE NOTES DUE 2009 THAT HAVE BEEN

REGISTERED UNDER THE SECURITIES ACT OF 1933

FOR A LIKE PRINCIPAL AMOUNT OF OUTSTANDING

UNREGISTERED SENIOR FLOATING RATE NOTES DUE 2009

$325,000,000 8.625% SENIOR NOTES DUE 2011 THAT HAVE BEEN

REGISTERED UNDER THE SECURITIES ACT OF 1933

FOR A LIKE PRINCIPAL AMOUNT OF OUTSTANDING

UNREGISTERED 8.625% SENIOR NOTES DUE 2011

Pursuant to the Prospectus

Dated , 2007

THE EXCHANGE OFFER AND WITHDRAWAL RIGHTS WILL EXPIRE AT 5:00 P.M., NEW YORK CITY TIME, ON , 2007, UNLESS THE OFFER IS EXTENDED. TENDERS MAY BE WITHDRAWN PRIOR TO 5:00 P.M., NEW YORK CITY TIME, ON THE EXPIRATION OF THE EXCHANGE OFFER.

To Registered Holder and/or Depository Trust Company Participant:

The undersigned hereby acknowledges receipt of the Prospectus dated , 2007 (the “Prospectus”) of The Goodyear Tire & Rubber Company, an Ohio corporation (the “Issuer”), and the accompanying Letter of Transmittal (the “Letter of Transmittal”), that together constitute the Issuer’s offer (the “Exchange Offer”) to exchange its Senior Floating Rate Notes due 2009 and 8.625% Senior Notes due 2011 (collectively, the “Exchange Notes”), which have been registered under the Securities Act of 1933, as amended (the “Securities Act”), for a like principal amount of its outstanding Senior Floating Rate Notes due 2009 and 8.625% Senior Notes due 2011 (collectively, the “Original Notes”). Capitalized terms used but not defined herein have the meanings ascribed to them in the Prospectus.

This will instruct you, the registered holder and/or Depository Trust Company participant, as to the action to be taken by you relating to the Exchange Offer with respect to the Original Notes held by you for the account of the undersigned.

The aggregate face amount of the Original Notes held by you for the account of the undersigned is as follows (PLEASE FILL IN AMOUNT):

$ Senior Floating Rate Notes due 2009; and

$ 8.625% Senior Notes due 2011.

With respect to the Exchange Offer, the undersigned hereby instructs you (PLEASE CHECK APPROPRIATE BOX):


o	To TENDER the following Original Notes held by you for the account of the undersigned (PLEASE INSERT PRINCIPAL AMOUNT OF OUTSTANDING DEBT TO BE TENDERED (IF LESS THAN ALL):

$ Senior Floating Rate Notes due 2009; and

$ 8.625% Senior Notes due 2011.


o	NOT to TENDER any Original Notes held by you for the account of the undersigned.

If the undersigned instructs you to tender the Original Notes held by you for the account of the undersigned, it is understood that you are authorized to make, on behalf of the undersigned (and the undersigned, by its signature below, hereby makes to you), the representations and warranties contained in the Letter of Transmittal that are to be made with respect to the undersigned as a beneficial owner, including but not limited to the representations that (i) any Exchange Notes that the undersigned receives will be acquired in the ordinary course of business, (ii) the undersigned is not engaged in, and does not intend to engage in, the distribution (within the meaning of the Securities Act) of the Exchange Notes, (iii) the undersigned has no arrangement or understanding with any person or entity to participate in the distribution of the Exchange Notes, (iv) if the undersigned is a broker-dealer that will receive Exchange Notes for its own account in exchange for Original Notes that were acquired as a result of market-making activities or other trading activities, that it will deliver a Prospectus, as required by law, in connection with any resale of those Exchange Notes (see “Plan of Distribution” in the Prospectus), and (v) the undersigned is not an “affiliate,” as defined in Rule 405 of the Securities Act, of the Issuer or, if the undersigned is an affiliate, it will comply with any applicable registration and Prospectus delivery requirements of the Securities Act. The Issuer may require the undersigned, as a condition to the undersigned’s eligibility to participate in the Exchange Offer, to furnish to the Issuer (or an agent thereof) in writing information as to the number of “beneficial owners” within the meaning of Rule 13d-3 under the Exchange Act on behalf of whom the undersigned holds the Original Notes to be exchanged in the Exchange Offer. If the undersigned is a broker-dealer that will receive Exchange Notes for its own account in exchange for Original Notes, it represents that the Original Notes to be exchanged for Exchange Notes were acquired by it as a result of market-making activities or other trading activities and acknowledges that it will deliver a prospectus in connection with any resale of such Exchange Notes during the period required by the Prospectus; however, by so acknowledging and by delivering a prospectus, the undersigned will not be deemed to admit that it is an “underwriter” within the meaning of the Securities Act.

PLEASE SIGN HERE


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Signature(s) of Beneficial Owner(s) or Authorized Signatory


Name(s) (Please Print):


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Taxpayer Identification Number or Social Security Number:


Date:


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