UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Notice of Effectiveness
Effectiveness Date: August 28, 2007 10:00 A.M.
Form: S-4
CIK: 0000042582
Company Name: GOODYEAR TIRE & RUBBER CO /OH/
File Number: 333-143918
CIK: 0001326631
Company Name: Celeron CORP
File Number: 333-143918-16
CIK: 0001324113
Company Name: Dapper Tire Co., Inc.
File Number: 333-143918-14
CIK: 0001324120
Company Name: Divested Companies Holding CO
File Number: 333-143918-13
CIK: 0001324121
Company Name: Divested Litchfield Park Properties, Inc.
File Number: 333-143918-12
CIK: 0001324123
Company Name: Goodyear Canada Inc.
File Number: 333-143918-11
CIK: 0001324114
Company Name: Goodyear Farms, Inc.
File Number: 333-143918-07
CIK: 0001324115
Company Name: Goodyear International CORP
File Number: 333-143918-06
CIK: 0001324116
Company Name: Goodyear Western Hemisphere CORP
File Number: 333-143918-05
CIK: 0001324117
Company Name: Kelly-Springfield Tire CORP
File Number: 333-143918-04
CIK: 0001324118
Company Name: Wheel Assemblies Inc.
File Number: 333-143918-03
CIK: 0001324119
Company Name: Wingfoot Commercial Tire Systems, LLC
File Number: 333-143918-02
CIK: 0001324122
Company Name: Wingfoot Ventures Eight Inc.
File Number: 333-143918-01