[Cooper Tire & Rubber Company Letterhead]
September 11, 2009
Via EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
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Re:
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Cooper Tire & Rubber Company |
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Withdrawal of Form S-3, File
No. 333161222 |
Ladies and Gentlemen:
In accordance with Rules 477 and 478 under the Securities Act of 1933, as amended (the Securities
Act), Cooper Tire & Rubber Company (the Registrant) hereby respectfully requests the immediate
withdrawal of the above-referenced Registration Statement on
Form S-3 together with all exhibits
(the Registration Statement) (File No. 333161222) filed on August 10, 2009. No securities were
sold under the Registration Statement.
The Registrant is making this request in order to file a new registration statement (the New
Registration Statement) that includes information that was omitted from the Registration
Statement.
In accordance with Rule 457(p) under the Securities Act, the Registrant will offset the filing fee
paid in connection with the Registration Statement against the filing fee due in connection with
the New Registration Statement.
We appreciate your assistance and should you need any additional information, please feel free to
contact Robert J. Tannous at 614-227-1953, or Jeremy D. Siegfried at 614-227-2181, of Porter Wright
Morris & Arthur, LLP.
Very truly yours,
COOPER TIRE & RUBBER COMPANY
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By:
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/s/ James E. Kline
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James E. Kline |
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Vice President, General Counsel and Secretary |
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