SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

SCHEDULE 13G*

(Rule 13d-102)

INFORMATION TO BE INCLUDED IN STATEMENTS FILED PURSUANT

TO RULES 13d-1(b), (c) AND (d) AND AMENDMENTS THERETO FILED

PURSUANT TO 13d-2(b)

(Name of Issuer)

(TITLE OF CLASS OF SECURITIES)

(CUSIP Number)

(Date of Event which requires Filing of this statement)

Check the appropriate box to designate the rule pursuant to which this Schedule 13G is filed:

o Rule 13d-1(b)

x Rule 13d-1(c)

o Rule 13d-1(d)

(Page 1 of 14 Pages)

1

NAME OF REPORTING PERSONS
I.R.S. IDENTIFICATION NO.
OF ABOVE PERSON (ENTITIES ONLY)

Tontine Overseas Associates, L.L.C.

2

CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP**

(a) x

(b) o

3

SEC USE ONLY

4

CITIZENSHIP OR PLACE OF ORGANIZATION

Delaware

NUMBER OF
SHARES
BENEFICIALLY
OWNED BY
EACH
REPORTING
PERSON WITH

5

SOLE VOTING POWER

0

6

SHARED VOTING POWER

4,360,931

7

SOLE DISPOSITIVE POWER

0

8

SHARED DISPOSITIVE POWER

4,360,931

9

AGGREGATE AMOUNT BENEFICIALLY OWNED
BY EACH REPORTING PERSON

4,360,931

10

CHECK BOX IF THE AGGREGATE AMOUNT
IN ROW (9) EXCLUDES CERTAIN SHARES**

o

11

PERCENT OF CLASS REPRESENTED
BY AMOUNT IN ROW (9)

1.81%

12

TYPE OF REPORTING PERSON**

IA

1

NAME OF REPORTING PERSONS
I.R.S. IDENTIFICATION NO.
OF ABOVE PERSON (ENTITIES ONLY)

Tontine Partners, L.P.

2

CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP**

(a) x

(b) o

3

SEC USE ONLY

4

CITIZENSHIP OR PLACE OF ORGANIZATION

Delaware

NUMBER OF
SHARES
BENEFICIALLY
OWNED BY
EACH
REPORTING
PERSON WITH

5

SOLE VOTING POWER

0

6

SHARED VOTING POWER

8,761,135

7

SOLE DISPOSITIVE POWER

0

8

SHARED DISPOSITIVE POWER

8,761,135

9

AGGREGATE AMOUNT BENEFICIALLY OWNED
BY EACH REPORTING PERSON

8,761,135

10

CHECK BOX IF THE AGGREGATE AMOUNT
IN ROW (9) EXCLUDES CERTAIN SHARES**

o

11

PERCENT OF CLASS REPRESENTED
BY AMOUNT IN ROW (9)

3.64%

12

TYPE OF REPORTING PERSON**

PN

1

NAME OF REPORTING PERSONS
I.R.S. IDENTIFICATION NO.
OF ABOVE PERSON (ENTITIES ONLY)

Tontine Management, L.L.C.

2

CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP**

(a) x

(b) o

3

SEC USE ONLY

4

CITIZENSHIP OR PLACE OF ORGANIZATION

Delaware

NUMBER OF
SHARES
BENEFICIALLY
OWNED BY
EACH
REPORTING
PERSON WITH

5

SOLE VOTING POWER

0

6

SHARED VOTING POWER

8,761,135

7

SOLE DISPOSITIVE POWER

0

8

SHARED DISPOSITIVE POWER

8,761,135

9

AGGREGATE AMOUNT BENEFICIALLY OWNED
BY EACH REPORTING PERSON

8,761,135

10

CHECK BOX IF THE AGGREGATE AMOUNT
IN ROW (9) EXCLUDES CERTAIN SHARES**

o

11

PERCENT OF CLASS REPRESENTED
BY AMOUNT IN ROW (9)

3.64%

12

TYPE OF REPORTING PERSON**

IA

1

NAME OF REPORTING PERSONS
I.R.S. IDENTIFICATION NO.
OF ABOVE PERSON (ENTITIES ONLY)

Jeffrey L. Gendell

2

CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP**

(a) x

(b) o

3

SEC USE ONLY

4

CITIZENSHIP OR PLACE OF ORGANIZATION

United States

NUMBER OF
SHARES
BENEFICIALLY
OWNED BY
EACH
REPORTING
PERSON WITH

5

SOLE VOTING POWER

0

6

SHARED VOTING POWER

13,122,066

7

SOLE DISPOSITIVE POWER

0

8

SHARED DISPOSITIVE POWER

13,122,066

9

AGGREGATE AMOUNT BENEFICIALLY OWNED
BY EACH REPORTING PERSON

13,122,066

10

CHECK BOX IF THE AGGREGATE AMOUNT
IN ROW (9) EXCLUDES CERTAIN SHARES**

o

11

PERCENT OF CLASS REPRESENTED
BY AMOUNT IN ROW (9)

5.45%

12

TYPE OF REPORTING PERSON**

IN

Item 1(a).

NAME OF ISSUER:

The name of the issuer is The Goodyear Tire & Rubber Company (the "Company").

Item 1(b).

ADDRESS OF ISSUER'S PRINCIPAL EXECUTIVE OFFICES:

The Company's principal executive offices are located at 1144 East Market Street, Akron, Ohio.

Item 2(a).

NAME OF PERSON FILING:

This statement is filed by:

(i)

Tontine Overseas Associates, L.L.C., a limited liability company organized under the laws of the State of Delaware ("TOA"), which serves as investment manager to Tontine Overseas Fund Ltd., a Cayman Islands Corporation ("TO"), Tontine 25 Overseas Master Fund, L.P., a Cayman Islands exempted limited partnership ("T-25"), and certain separately managed accounts, with respect to the shares of Common Stock directly owned by TO, T-25 and the separately managed accounts;

(ii)

Tontine Partners, L.P., a Delaware limited partnership ("TP") with respect to the shares of Common Stock directly owned by it;

(iii)

Tontine Management, L.L.C., a Delaware limited liability company organized under the laws of the State of Delaware ("TM"), with respect to the shares of Common Stock directly owned by TP;

(iv)

Jeffrey L. Gendell, a United States citizen ("Mr. Gendell") with respect to the shares of Common Stock directly owned by TO, TP, T-25 and the separately managed accounts.

Item 2(b).

ADDRESS OF PRINCIPAL OFFICE OR, IF NONE, RESIDENCE:

Item 2(c).

CITIZENSHIP:

See Item 2(a) above.

Item 2(d).

TITLE OF CLASS OF SECURITIES:

Class A Common Stock, no par value (the "Common Stock")

Item 2(e).

CUSIP NUMBER:

382550101

Item 3.

IF THIS STATEMENT IS FILED PURSUANT TO RULES 13d-1(b), OR 13d-2(b) OR (c), CHECK WHETHER THE PERSON FILING IS A:

(a)

o

Broker or dealer registered under Section 15 of the Act,

(b)

o

Bank as defined in Section 3(a)(6) of the Act,

(c)

o

Insurance company as defined in Section 3(a)(19) of the Act,

(d)

o

Investment Company registered under Section 8 of the Investment Company Act of 1940,

(e)

o

Investment Adviser in accordance with Rule 13d-1 (b)(1)(ii)(E),

(f)

o

Employee Benefit Plan or Endowment Fund in accordance with
13d-1(b)(1)(ii)(F),

(g)

o

Parent Holding Company or control person in accordance with Rule
13d-1(b)(1)(ii)(G),

(h)

o

Savings Association as defined in Section 3(b) of the Federal Deposit Insurance Act,

(i)

o

Church Plan that is excluded from the definition of an investment company under Section 3(c)(14) of the Investment Company Act of 1940,

(j)

o

Group, in accordance with Rule 13d-1(b)(1)(ii)(J).

Item 4.

OWNERSHIP:

A.

Tontine Overseas Associates, L.L.C.

(a)

Amount beneficially owned: 4,360,931

(b)

Percent of class: 1.81% The percentages used herein and in the rest of Item 4 are calculated based upon the 240,562,789 shares of Common Stock issued and outstanding as of March 31, 2008 as reflected in the Company's Form 10-Q for the quarterly period ended March 31, 2008.

(c)

(i)

Sole power to vote or direct the vote: -0-

(ii)

Shared power to vote or direct the vote: 4,360,931

(iii)

Sole power to dispose or direct the disposition: -0-

(iv)

Shared power to dispose or direct the disposition: 4,360,931

B.

Tontine Partners, L.P.

(a)

Amount beneficially owned: 8,761,135

(b)

Percent of class: 3.64%

(c)

(i)

Sole power to vote or direct the vote: -0-

(ii)

Shared power to vote or direct the vote: 8,761,135

(iii)

Sole power to dispose or direct the disposition: -0-

(iv)

Shared power to dispose or direct the disposition: 8,761,135

C.

Tontine Management, L.L.C.

(a)

Amount beneficially owned: 8,761,135

(b)

Percent of class: 3.64%

(c)

(i)

Sole power to vote or direct the vote: -0-

(ii)

Shared power to vote or direct the vote: 8,761,135

(iii)

Sole power to dispose or direct the disposition: -0-

(iv)

Shared power to dispose or direct the disposition: 8,761,135

D.

Jeffrey L. Gendell

(a)

Amount beneficially owned: 13,122,066

(b)

Percent of class: 5.45%

(c)

(i)

Sole power to vote or direct the vote: -0-

(ii)

Shared power to vote or direct the vote: 13,122,066

(iii)

Sole power to dispose or direct the disposition: -0-

(iv)

Shared power to dispose or direct the disposition: 13,122,066

Item 5.

OWNERSHIP OF FIVE PERCENT OR LESS OF A CLASS:

Not applicable.

Item 6.

OWNERSHIP OF MORE THAN FIVE PERCENT ON BEHALF OF ANOTHER PERSON:

Item 7.

IDENTIFICATION AND CLASSIFICATION OF THE SUBSIDIARY WHICH ACQUIRED THE SECURITY BEING REPORTED ON BY THE PARENT HOLDING COMPANY:

Not applicable.

Item 8.

IDENTIFICATION AND CLASSIFICATION OF MEMBERS OF THE GROUP:

See Item 2.

Item 9.

NOTICE OF DISSOLUTION OF GROUP:

Not applicable.

Item 10.

CERTIFICATION:

Jeffrey L. Gendell, individually, and as

managing member of

Tontine Management, L.L.C.,

general partner of

Tontine Partners, L.P. and as

managing member of

Tontine Overseas Associates, L.L.C.