Document:

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                                                                    EXHIBIT 10.2

                                                                  EXECUTION COPY

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                AMENDED AND RESTATED SECOND LIEN CREDIT AGREEMENT

                           dated as of April 20, 2007

                                      among

                       THE GOODYEAR TIRE & RUBBER COMPANY,
                                  as Borrower,

                            The LENDERS Party Hereto,

                      DEUTSCHE BANK TRUST COMPANY AMERICAS,
                               as Collateral Agent

                                       and

                            JPMORGAN CHASE BANK, N.A.
                             as Administrative Agent

J.P. MORGAN SECURITIES INC.,                      DEUTSCHE BANK SECURITIES INC.,
   as Joint Lead Arranger                             as Joint Lead Arranger
    and Joint Bookrunner                               and Joint Bookrunner

================================================================================

                                                                 [CS&M 6701-315]

                                 IMPORTANT NOTE:

EACH PARTY HERETO MUST EXECUTE THIS CREDIT AGREEMENT OUTSIDE THE REPUBLIC OF
AUSTRIA AND EACH LENDER MUST BOOK ITS LOAN AND RECEIVE ALL PAYMENTS OUTSIDE THE
REPUBLIC OF AUSTRIA. TRANSPORTING OR SENDING THE ORIGINAL OR ANY CERTIFIED COPY
OF THIS CREDIT AGREEMENT OR ANY OTHER CREDIT DOCUMENT OR ANY NOTICE OR OTHER
COMMUNICATION (INCLUDING BY EMAIL OR OTHER ELECTRONIC TRANSMISSION) INTO OR FROM
THE REPUBLIC OF AUSTRIA MAY RESULT IN THE IMPOSITION OF AN AUSTRIAN STAMP DUTY
ON THE CREDIT FACILITY PROVIDED FOR HEREIN, WHICH MAY BE FOR THE ACCOUNT OF THE
PARTY WHOSE ACTIONS RESULT IN SUCH IMPOSITION. COMMUNICATIONS REFERENCING THIS
CREDIT AGREEMENT SHOULD NOT BE ADDRESSED TO RECIPIENTS IN, OR SENT BY PERSONS
LOCATED IN, THE REPUBLIC OF AUSTRIA AND PAYMENTS SHOULD NOT BE MADE TO BANK
ACCOUNTS IN THE REPUBLIC OF AUSTRIA. SEE ALSO SECTION 9.19 AND A MEMORANDUM FROM
AUSTRIAN COUNSEL FOR THE GOODYEAR TIRE & RUBBER COMPANY WHICH IS AVAILABLE UPON
REQUEST FROM THE ADMINISTRATIVE AGENT.

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                                Table of Contents

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                                                                            Page
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                                    ARTICLE I

                                   Definitions

SECTION 1.01. Defined Terms .............................................      1
SECTION 1.02. [intentionally omitted] ...................................     41
SECTION 1.03. Terms Generally ...........................................     41
SECTION 1.04. Accounting Terms; GAAP ....................................     42

                                  ARTICLE II

                                  The Credits

SECTION 2.01. Restatement Date Transactions .............................     42
SECTION 2.02. Loans and Borrowings ......................................     43
SECTION 2.03. Borrowing Procedure .......................................     43
SECTION 2.04. Funding of Purchases ......................................     44
SECTION 2.05. Interest Elections ........................................     44
SECTION 2.06. Repayment of Loans; Evidence of Debt ......................     46
SECTION 2.07. Prepayment of Loans .......................................     46
SECTION 2.08. Fees ......................................................     47
SECTION 2.09. Interest ..................................................     47
SECTION 2.10. Alternate Rate of Interest ................................     48
SECTION 2.11. Increased Costs ...........................................     48
SECTION 2.12. Break Funding Payments ....................................     49
SECTION 2.13. Taxes .....................................................     50
SECTION 2.14. Payments Generally; Pro Rata Treatment; Sharing of
              Setoffs ...................................................     51
SECTION 2.15. Mitigation Obligations; Replacement of Lenders ............     53
SECTION 2.16. Co-Borrowers ..............................................     54

                                   ARTICLE III

                         Representations and Warranties

SECTION 3.01. Organization; Powers ......................................     56
SECTION 3.02. Authorization; Enforceability .............................     56
SECTION 3.03. Governmental Approvals; No Conflicts ......................     56
SECTION 3.04. Financial Statements; No Material Adverse Change ..........     57
SECTION 3.05. Litigation and Environmental Matters ......................     57
SECTION 3.06. Compliance with Laws and Agreements .......................     58
</TABLE>

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SECTION 3.07. Investment Company Status .................................     58
SECTION 3.08. ERISA and Canadian Pension Plans ..........................     58
SECTION 3.09. Disclosure ................................................     58
SECTION 3.10. Security Interests ........................................     59
SECTION 3.11. Use of Proceeds ...........................................     60

                                   ARTICLE IV

                                   Conditions

SECTION 4.01. Restatement Date ..........................................     60

                                    ARTICLE V

                              Affirmative Covenants

SECTION 5.01. Financial Statements and Other Information ................     64
SECTION 5.02. Notices of Defaults .......................................     65
SECTION 5.03. Existence; Conduct of Business ............................     66
SECTION 5.04. Maintenance of Properties .................................     66
SECTION 5.05. Books and Records; Inspection and Audit Rights ............     66
SECTION 5.06. Compliance with Laws ......................................     66
SECTION 5.07. Insurance .................................................     66
SECTION 5.08. Guarantees and Collateral .................................     66

                                   ARTICLE VI

                               Negative Covenants

SECTION 6.01. Limitation on Indebtedness ................................     68
SECTION 6.02. Limitation on Restricted Payments .........................     72
SECTION 6.03. Limitation on Restrictions on Distributions from Restricted
              Subsidiaries ..............................................     76
SECTION 6.04. Limitation on Sales of Assets and Subsidiary Stock ........     78
SECTION 6.05. Limitation on Transactions with Affiliates ................     80
SECTION 6.06. Limitation on Liens .......................................     82
SECTION 6.07. Limitation on Sale/Leaseback Transactions .................     85
SECTION 6.08. Fundamental Changes .......................................     86

                                   ARTICLE VII

                                Events of Default

SECTION 7.01. Events of Default .........................................     86
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                                       ii

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<S>                                                                         <C>
                                  ARTICLE VIII

                                   The Agents

                                   ARTICLE IX

                                  Miscellaneous

SECTION 9.01. Notices ...................................................     92
SECTION 9.02. Waivers; Amendments .......................................     92
SECTION 9.03. Expenses; Indemnity; Damage Waiver ........................     94
SECTION 9.04. Successors and Assigns ....................................     95
SECTION 9.05. Survival ..................................................     99
SECTION 9.06. Counterparts; Integration; Effectiveness ..................    100
SECTION 9.07. Severability ..............................................    100
SECTION 9.08. Right of Setoff ...........................................    100
SECTION 9.09. Governing Law; Jurisdiction; Consent to Service of
              Process ...................................................    100
SECTION 9.10. WAIVER OF JURY TRIAL ......................................    101
SECTION 9.11. Headings ..................................................    101
SECTION 9.12. Confidentiality ...........................................    101
SECTION 9.13. Interest Rate Limitation ..................................    102
SECTION 9.14. Security Documents ........................................    102
SECTION 9.15. Additional Financial Covenants ............................    103
SECTION 9.16. Lenders Lien Subordination and Intercreditor Agreement ....    103
SECTION 9.17. Effect of Restatement .....................................    103
SECTION 9.18. USA Patriot Act Notice ....................................    104
SECTION 9.19. Austrian Matters ..........................................    104
</TABLE>

SCHEDULES:

Schedule 1.01A   -- Consent Subsidiaries
Schedule 1.01B   -- Mortgaged Properties
Schedule 1.01C   -- Senior Subordinated-Lien Indebtedness
Schedule 2.01    -- Lenders on the Restatement Date
Schedule 3.10(b) -- Mortgaged Properties
Schedule 3.10(c) -- Material Intellectual Property
Schedule 4.01    -- Post-Restatement Date Delivery Requirements
Schedule 6.06    -- Existing Liens

                                       iii

<PAGE>

EXHIBITS:

Exhibit A   -- Form of Borrowing Request
Exhibit B   -- Form of Interest Election Request
Exhibit C   -- Form of Promissory Note
Exhibit D   -- Form of Assignment and Assumption
Exhibit E-1 -- Form of Opinion of Borrower's Outside Counsel
Exhibit E-2 -- Form of Opinion of the General Counsel, the Associate General
               Counsel or an Assistant General Counsel of the Borrower
Exhibit F   -- Form of Reaffirmation Agreement
Exhibit G   -- Form of Restatement Date Perfection Certificate

                                       iv
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                    AMENDED AND RESTATED SECOND LIEN CREDIT AGREEMENT dated as
               of April 20, 2007 (this "Agreement"), among THE GOODYEAR TIRE &
               RUBBER COMPANY; the LENDERS party hereto; DEUTSCHE BANK TRUST
               COMPANY AMERICAS, as Collateral Agent; and JPMORGAN CHASE BANK,
               N.A., as Administrative Agent.

          The Borrower has requested that the Lenders agree to amend and restate
the Existing Credit Agreement (such term and each other capitalized term used
but not otherwise defined herein having the meaning assigned to it in Article I)
in order to continue a portion of the Loans thereunder and to refinance a
portion of the Loans thereunder in an aggregate principal amount for all such
continued and refinanced Loans not to exceed $1,200,000,000. The Lenders are
willing to continue such Loans and to make such refinancing Loans to the
Borrower, and to amend and restate the Existing Credit Agreement in the form
hereof, on the terms and subject to the conditions herein set forth. The
proceeds of Borrowings hereunder on the Effective Date (as defined in the
Existing Credit Agreement) were used for working capital and general corporate
purposes of the Borrower and the Subsidiaries. The proceeds of Borrowings
hereunder on the Restatement Date will be used to repay the Loans outstanding
under the Existing Credit Agreement on the Restatement Date that will not
continue as Loans of the Continuing Lenders.

          The Borrower has also requested that it be given the ability to
designate its subsidiaries Goodyear Canada, Inc., a Canadian corporation, and
Goodyear, SA, a Luxembourg corporation, as co-borrowers with respect to a
portion of the Loans not to exceed at any time $800,000,000 in the aggregate for
both Goodyear Canada, Inc. and Goodyear, SA. Following any such designation, the
applicable co-borrower will be jointly and severally liable with the Borrower in
respect of such portion of the Loans. Following the initial designations as
co-borrowers, the Borrower will have the ability on up to three additional
occasions to reallocate the amount in respect of which either subsidiary is a
co-borrower. The Lenders are willing to permit such designations and
reallocations on the terms and subject to the conditions herein set forth.

          Accordingly, the parties hereto agree as follows:

                                    ARTICLE I

                                   Definitions

          SECTION 1.01. Defined Terms. As used in this Agreement, the following
terms have the meanings specified below:

          "ABR", when used in reference to any Loan or Borrowing, refers to
whether such Loan, or the Loans comprising such Borrowing, are bearing interest
at a rate determined by reference to the Alternate Base Rate.

          "Additional Assets" means:

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                                                                               2

          (a) any property or assets (other than Indebtedness and Capital Stock)
to be used by the Borrower or a Restricted Subsidiary;

          (b) the Capital Stock of a Person that becomes a Restricted Subsidiary
as a result of the acquisition of such Capital Stock by the Borrower or another
Restricted Subsidiary; or

          (c) Capital Stock constituting a minority interest in any Person that
at such time is a Restricted Subsidiary;

provided, however, that any such Restricted Subsidiary described in clauses (b)
or (c) above is primarily engaged in a Permitted Business.

          "Adjusted LIBO Rate" means, with respect to any Eurodollar Borrowing
for any Interest Period, an interest rate per annum (rounded upwards, if
necessary, to the next 1/100 of 1%) equal to (a) the LIBO Rate for such Interest
Period multiplied by (b) the Statutory Reserve Rate.

          "Administrative Agent" means JPMCB, in its capacity as administrative
agent for the Lenders hereunder, and its successors in such capacity.

          "Administrative Questionnaire" means an Administrative Questionnaire
in a form supplied by the Administrative Agent.

          "Affiliate" means, with respect to a specified Person, another Person
that directly, or indirectly through one or more intermediaries, Controls or is
Controlled by or is under common Control with the Person specified.

          "Affiliate Transaction" has the meaning set forth in Section 6.05(a).

          "Agents" means the Administrative Agent and the Collateral Agent.

          "Alternate Base Rate" means, for any day, a rate per annum equal to
the greater of (a) the Prime Rate in effect on such day and (b) the Federal
Funds Effective Rate in effect on such day plus 1/2 of 1%. Any change in the
Alternate Base Rate due to a change in the Prime Rate or the Federal Funds
Effective Rate shall be effective from and including the effective date of such
change in the Prime Rate or the Federal Funds Effective Rate, respectively.

          "Approved Fund" means (a) with respect to any Lender, a CLO managed by
such Lender or by an Affiliate of such Lender and (b) with respect to any Lender
that is a fund which invests in bank loans and similar extensions of credit, any
other fund that invests in bank loans and similar extensions of credit and is
managed by the same investment advisor as such Lender or by an Affiliate of such
investment advisor.

          "Arrangers" means J.P. Morgan Securities Inc., as Joint Lead Arranger
and Joint Bookrunner, and Deutsche Bank Securities Inc., as Joint Lead Arranger
and Joint Bookrunner, for the credit facility established by this Agreement.

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                                                                               3

          "Asset Disposition" means any sale, lease, transfer or other
disposition (or series of sales, leases, transfers or dispositions that are part
of a common plan) by the Borrower or any Restricted Subsidiary, including any
disposition by means of a merger, consolidation or similar transaction (each
referred to for the purposes of this definition as a "disposition"), of:

          (a) any shares of Capital Stock of a Restricted Subsidiary (other than
     directors' qualifying shares or shares required by applicable law to be
     held by a Person other than the Borrower or a Restricted Subsidiary);

          (b) all or substantially all the assets of any division or line of
     business of the Borrower or any Restricted Subsidiary; or

          (c) any other assets of the Borrower or any Restricted Subsidiary
     outside of the ordinary course of business of the Borrower or such
     Restricted Subsidiary;

other than, in the case of clauses (a), (b) and (c) above,

               (1) a disposition by a Restricted Subsidiary to the Borrower or
          by the Borrower or a Restricted Subsidiary to a Restricted Subsidiary;

               (2) for purposes of Section 6.04 only, a disposition subject to
          Section 6.02;

               (3) a disposition of assets with a Fair Market Value of less than
          $10,000,000;

               (4) a sale of accounts receivable and related assets of the type
          specified in the definition of "Qualified Receivables Transaction" to
          a Receivables Entity;

               (5) a transfer of accounts receivable and related assets of the
          type specified in the definition of "Qualified Receivables
          Transaction" (or a fractional undivided interest therein) by a
          Receivables Entity in a Qualified Receivables Transaction; and

               (6) any Specified Asset Sale.

          "Assignment and Assumption" means an assignment and assumption entered
into by a Lender and an assignee (with the consent of any party whose consent is
required by Section 9.04), and accepted by the Administrative Agent, in the form
of Exhibit D or any other form approved by the Administrative Agent.

          "Attributable Debt" means, with respect to any Sale/Leaseback
Transaction that does not result in a Capitalized Lease Obligation, the present
value (computed in accordance with GAAP) of the total obligations of the lessee
for rental payments during the remaining term of the lease included in such
Sale/Leaseback Transaction (including any period for which such lease has been
extended). In the case

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                                                                               4

of any lease which is terminable by the lessee upon payment of a penalty, the
Attributable Debt shall be the lesser of (i) the Attributable Debt determined
assuming termination upon the first date such lease may be terminated (in which
case the Attributable Debt shall also include the amount of the penalty, but no
rent shall be considered as required to be paid under such lease subsequent to
the first date upon which it may be so terminated) and (ii) the Attributable
Debt determined assuming no such termination.

          "Average Life" means, as of the date of determination, with respect to
any Indebtedness or Preferred Stock, the quotient obtained by dividing (a) the
sum of the products of the number of years from the date of determination to the
dates of each successive scheduled principal payment of such Indebtedness or
scheduled redemption or similar payment with respect to such Preferred Stock
multiplied by the amount of such payment by (b) the sum of all such payments.

          "Bank Indebtedness" means all obligations under the U.S. Bank
Indebtedness and European Bank Indebtedness.

          "Board" means the Board of Governors of the Federal Reserve System of
the United States of America.

          "Board of Directors" means the board of directors of the Borrower or
any committee thereof duly authorized to act on behalf of the board of directors
of the Borrower.

          "Borrower" means Goodyear. In addition, when used in respect of a
Co-Borrower Loan or any obligation or payment in respect of a Co-Borrower Loan,
references to the "Borrower" shall include both Goodyear and the Co-Borrower in
respect of such Co-Borrower Loan.

          "Borrowing" means Loans of the same Type made, converted or continued
on the same date and, in the case of Eurodollar Loans, as to which a single
Interest Period is in effect.

          "Borrowing Request" means a request by the Borrower for a Borrowing in
accordance with Section 2.03 in substantially the form of Exhibit A hereto.

          "Business Day" means any day that is not a Saturday, Sunday or other
day on which commercial banks in New York City are authorized or required by law
to remain closed; provided that, when used in connection with a Eurodollar Loan,
the term "Business Day" shall also exclude any day on which banks are not open
for dealings in dollar deposits in the London interbank market.

          "Canadian Benefit Plans" means all material employee benefit plans of
any nature or kind whatsoever that are not Canadian Pension Plans and are
maintained or contributed to by any Credit Party having employees in Canada.

          "Canadian Pension Plans" means each plan which is a registered pension
plan within the meaning of the Income Tax Act (Canada).

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                                                                               5

          "Canadian Security Agreements" has the meaning assigned to such term
in the Guarantee and Collateral Agreement.

          "Canadian Tax Opinion" means an opinion of independent tax counsel
reasonably acceptable to the Administrative Agent, in form and substance
reasonably acceptable to the Administrative Agent, to the effect that no
withholding of Canadian tax would be required on any payment with respect to any
Co-Borrower Loan for which Goodyear Canada is a co-obligor.

          "Capitalized Lease Obligations" means an obligation that is required
to be classified and accounted for as a capitalized lease for financial
reporting purposes in accordance with GAAP, and the amount of Indebtedness
represented by such obligation shall be the capitalized amount of such
obligation determined in accordance with GAAP.

          "Capital Stock" of any Person means any and all shares, interests,
rights to purchase, warrants, options, participations or other equivalents of or
interests in (however designated) equity of such Person, including any Preferred
Stock, but excluding any debt securities convertible into such entity.

          "Change in Control" means (a) the acquisition of ownership, directly
or indirectly, beneficially or of record, by any Person or group (within the
meaning of the Securities Exchange Act of 1934, as amended, and the rules of the
United States Securities and Exchange Commission thereunder as in effect on the
date hereof), of Capital Stock representing more than 50% of the aggregate
ordinary voting power represented by the issued and outstanding Capital Stock of
the Borrower; or (b) occupation of a majority of the seats (other than vacant
seats) on the board of directors of the Borrower by Persons who were neither (i)
directors on the date hereof or nominated by the board of directors of the
Borrower nor (ii) appointed by directors so nominated.

          "Change in Law" means (a) the adoption of any law, rule or regulation
after the date of this Agreement, (b) any change in any law, rule or regulation
or in the interpretation or application thereof by any Governmental Authority
after the date of this Agreement or (c) compliance by any Lender (or, for
purposes of Section 2.11(b), by any lending office of such Lender or by such
Lender's holding company, if any) with any request, guideline or directive
(whether or not having the force of law) of any Governmental Authority made or
issued after the date of this Agreement.

          "CLO" means any entity (whether a corporation, partnership, trust or
otherwise) that is engaged in making, purchasing, holding or otherwise investing
in bank loans and similar extensions of credit in the ordinary course and is
administered or managed by a Lender or an Affiliate of such Lender.

          "Co-Borrower" means each of Goodyear Canada and Goodyear, SA, a
Luxembourg corporation.

          "Co-Borrower Loan" means, as to a Co-Borrower, each Loan (or portion
of a Loan) designated as a Co-Borrower Loan of such Co-Borrower pursuant to
Section 2.16.

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                                                                               6

          "Code" means the Internal Revenue Code of 1986, as amended from time
to time.

          "Collateral" means all the assets and rights that secure any of the
Obligations pursuant to the Security Documents.

          "Collateral Agent" means Deutsche Bank Trust Company Americas, in its
capacity as collateral agent for the Lenders under the Guarantee and Collateral
Agreement and the other Security Documents, and shall include each of its
sub-agents hereunder.

          "Commitment" means, with respect to each applicable Lender, the
commitment of such Lender to make Loans on the Restatement Date, expressed as an
amount representing the maximum permitted aggregate amount of the Loans to be
made by such Lender. The amount of each applicable Lender's Commitment is set
forth on Schedule 2.01. The aggregate amount of the Commitments, taken together
with the amount of Loans that will continue on the Restatement Date to be held
by the Continuing Lenders, is $1,200,000,000.

          "Consent Subsidiary" means (a) any Subsidiary listed on Schedule 1.01A
and (b) any Subsidiary not on Schedule 1.01A or formed or acquired after the
Restatement Date, in respect of which (A) the consent of any Person other than
the Borrower or any Wholly Owned Subsidiary is required by applicable law or the
terms of any organizational document of such Subsidiary or other agreement of
such Subsidiary or any Affiliate of such Subsidiary in order for such Subsidiary
to execute the Guarantee and Collateral Agreement as a Grantor or a Subsidiary
Guarantor and perform its obligations thereunder, or in order for Capital Stock
of such Subsidiary to be pledged under the Security Documents, as the case may
be, and (B) the Borrower endeavored in good faith to obtain such consents and
such consents shall not have been obtained. Notwithstanding the foregoing, no
Subsidiary shall be a Consent Subsidiary at any time that it is a guarantor of,
or has provided any collateral to secure, Indebtedness for borrowed money of the
Borrower, and any Consent Subsidiary (including a Consent Subsidiary listed in
Schedule 1.01A) that at any time ceases to meet the test set forth in clause (A)
shall cease to be a Consent Subsidiary. No Subsidiary shall be a Consent
Subsidiary if it is a Guarantor or a Grantor under the First Lien Guarantee and
Collateral Agreement or the Third Lien Collateral Agreement, a US Guarantor
under the European Guarantee and Collateral Agreement or a Subsidiary Guarantor
or Grantor Subsidiary Guarantor under the Junior Lien Indenture or the 2006
Indenture.

          "Consolidated Coverage Ratio" as of any date of determination means
the ratio of:

               (1) the aggregate amount of EBITDA for the period of the most
          recent four consecutive fiscal quarters ending prior to the date of
          such determination for which financial statements have been filed with
          the SEC to

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                                                                               7

               (2) Consolidated Interest Expense for such four fiscal quarters;

          provided, however, that:

                    (A) if the Borrower or any Restricted Subsidiary has
               Incurred any Indebtedness since the beginning of such period that
               remains outstanding on such date of determination or if the
               transaction giving rise to the need to calculate the Consolidated
               Coverage Ratio is an Incurrence of Indebtedness, EBITDA and
               Consolidated Interest Expense for such period shall be calculated
               after giving effect on a pro forma basis to such Indebtedness as
               if such Indebtedness had been Incurred on the first day of such
               period and the discharge of any other Indebtedness repaid,
               repurchased, defeased or otherwise discharged with the proceeds
               of such new Indebtedness as if such discharge had occurred on the
               first day of such period,

                    (B) if the Borrower or any Restricted Subsidiary has repaid,
               repurchased, defeased or otherwise discharged any Indebtedness
               since the beginning of such period or if any Indebtedness is to
               be repaid, repurchased, defeased or otherwise discharged (in each
               case other than Indebtedness Incurred under any revolving credit
               facility unless such Indebtedness has been permanently repaid and
               has not been replaced) on the date of the transaction giving rise
               to the need to calculate the Consolidated Coverage Ratio, EBITDA
               and Consolidated Interest Expense for such period shall be
               calculated on a pro forma basis as if such discharge had occurred
               on the first day of such period and as if the Borrower or such
               Restricted Subsidiary had not earned the interest income actually
               earned during such period in respect of cash or Temporary Cash
               Investments used to repay, repurchase, defease or otherwise
               discharge such Indebtedness,

                    (C) if since the beginning of such period the Borrower or
               any Restricted Subsidiary shall have made any Asset Disposition,
               the EBITDA for such period shall be reduced by an amount equal to
               the EBITDA (if positive) directly attributable to the assets that
               are the subject of such Asset Disposition for such period or
               increased by an amount equal to the EBITDA (if negative) directly
               attributable thereto for such period and Consolidated Interest
               Expense for such period shall be reduced by an amount equal to
               the Consolidated Interest Expense directly attributable to any
               Indebtedness of the Borrower or any Restricted Subsidiary repaid,
               repurchased, defeased or otherwise discharged with respect to the
               Borrower and its Restricted Subsidiaries in connection with such
               Asset Disposition for such period (or, if the Capital Stock of
               any Restricted Subsidiary is sold, the Consolidated Interest
               Expense for such period directly attributable to the Indebtedness
               of such Restricted Subsidiary to the extent the Borrower

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                                                                               8

               and its continuing Restricted Subsidiaries are no longer liable
               for such Indebtedness after such sale),

                    (D) if since the beginning of such period the Borrower or
               any Restricted Subsidiary (by merger or otherwise) shall have
               made an Investment in any Restricted Subsidiary (or any Person
               that becomes a Restricted Subsidiary) or an acquisition of
               assets, including any acquisition of assets occurring in
               connection with a transaction causing a calculation to be made
               hereunder, which constitutes all or substantially all of an
               operating unit, division or line of a business, EBITDA and
               Consolidated Interest Expense for such period shall be calculated
               after giving pro forma effect thereto (including the Incurrence
               of any Indebtedness) as if such Investment or acquisition
               occurred on the first day of such period, and

                    (E) if since the beginning of such period any Person that
               subsequently became a Restricted Subsidiary or was merged with or
               into the Borrower or any Restricted Subsidiary since the
               beginning of such period shall have made any Asset Disposition or
               any Investment or acquisition of assets that would have required
               an adjustment pursuant to clause (C) or (D) above if made by the
               Borrower or a Restricted Subsidiary during such period, EBITDA
               and Consolidated Interest Expense for such period shall be
               calculated after giving pro forma effect thereto as if such Asset
               Disposition, Investment or acquisition of assets occurred on the
               first day of such period.

          For purposes of this definition, whenever pro forma effect is to be
given to an acquisition of assets, Asset Disposition or other Investment, the
amount of income, EBITDA or earnings relating thereto and the amount of
Consolidated Interest Expense associated with any Indebtedness Incurred in
connection therewith, the pro forma calculations shall be determined in good
faith by a responsible Financial Officer of the Borrower and shall comply with
the requirements of Rule 11-02 of Regulation S-X, as it may be amended or
replaced from time to time, promulgated by the SEC.

          If any Indebtedness bears a floating rate of interest and is being
given pro forma effect, the interest expense on such Indebtedness shall be
calculated as if the rate in effect on the date of determination had been the
applicable rate for the entire period (taking into account any Interest Rate
Agreement applicable to such Indebtedness if such Interest Rate Agreement has a
remaining term as at the date of determination in excess of 12 months). If any
Indebtedness is Incurred or repaid under a revolving credit facility and is
being given pro forma effect, the interest on such Indebtedness shall be
calculated based on the average daily balance of such Indebtedness for the four
fiscal quarters subject to the pro forma calculation.

          "Consolidated Interest Expense" means, for any period, the total
interest expense of the Borrower and its Consolidated Restricted Subsidiaries,
plus, to the extent

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                                                                               9

Incurred by the Borrower and its Consolidated Restricted Subsidiaries in such
period but not included in such interest expense, without duplication:

                    (1) interest expense attributable to Capitalized Lease
               Obligations and the interest expense attributable to leases
               constituting part of a Sale/Leaseback Transaction that does not
               result in a Capitalized Lease Obligation;

                    (2) amortization of debt discount and debt issuance costs;

                    (3) capitalized interest;

                    (4) noncash interest expense;

                    (5) commissions, discounts and other fees and charges
               attributable to letters of credit and bankers' acceptance
               financing,

                    (6) interest accruing on any Indebtedness of any other
               Person to the extent such Indebtedness is Guaranteed by (or
               secured by the assets of) the Borrower or any Restricted
               Subsidiary and such Indebtedness is in default under its terms or
               any payment is actually made in respect of such Guarantee;

                    (7) net payments made pursuant to Hedging Obligations
               (including amortization of fees);

                    (8) dividends paid in cash or Disqualified Stock in respect
               of (A) all Preferred Stock of Restricted Subsidiaries and (B) all
               Disqualified Stock of the Borrower, in each case held by Persons
               other than the Borrower or a Restricted Subsidiary;

                    (9) interest Incurred in connection with investments in
               discontinued operations; and

                    (10) the cash contributions to any employee stock ownership
               plan or similar trust to the extent such contributions are used
               by such plan or trust to pay interest or fees to any Person
               (other than the Borrower) in connection with Indebtedness
               Incurred by such plan or trust;

and less, to the extent included in such total interest expense, (A) any
breakage costs of Hedging Obligations terminated in connection with the
Incurrence of Indebtedness on the 2006 Indenture Closing Date and the
application of the net proceeds therefrom and (B) the amortization during such
period of capitalized financing costs; provided, however, that for any financing
consummated after the Restatement Date, the aggregate amount of amortization
relating to any such capitalized financing costs deducted in calculating
Consolidated Interest Expense shall not exceed 5% of the aggregate amount of the
financing giving rise to such capitalized financing costs.

<PAGE>

                                                                              10

          "Consolidated Net Income" means, for any period, the net income of the
Borrower and its Consolidated Subsidiaries for such period; provided, however,
that there shall not be included in such Consolidated Net Income:

          (a) any net income of any Person (other than the Borrower) if such
     Person is not a Restricted Subsidiary, except that:

               (1) subject to the limitations contained in clause (d) below, the
          Borrower's equity in the net income of any such Person for such period
          shall be included in such Consolidated Net Income up to the aggregate
          amount of cash actually distributed by such Person during such period
          to the Borrower or a Restricted Subsidiary as a dividend or other
          distribution (subject, in the case of a dividend or other distribution
          made to a Restricted Subsidiary, to the limitations contained in
          clause (c) below);

               (2) the Borrower's equity in a net loss of any such Person for
          such period shall be included in determining such Consolidated Net
          Income to the extent such loss has been funded with cash from the
          Borrower or a Restricted Subsidiary;

          (b) any net income (or loss) of any Person acquired by the Borrower or
     a Subsidiary of the Borrower in a pooling of interests transaction for any
     period prior to the date of such acquisition;

          (c) any net income of any Restricted Subsidiary if such Restricted
     Subsidiary is subject to restrictions on the payment of dividends or the
     making of distributions by such Restricted Subsidiary, directly or
     indirectly, to the Borrower (but, in the case of any Foreign Restricted
     Subsidiary, only to the extent cash equal to such net income (or a portion
     thereof) for such period is not readily procurable by the Borrower from
     such Foreign Restricted Subsidiary (with the amount of cash readily
     procurable from such Foreign Restricted Subsidiary being determined in good
     faith by a Financial Officer of the Borrower) pursuant to intercompany
     loans, repurchases of Capital Stock or otherwise), except that:

               (1) subject to the limitations contained in clause (d) below, the
          Borrower's equity in the net income of any such Restricted Subsidiary
          for such period shall be included in such Consolidated Net Income up
          to the aggregate amount of cash actually distributed by such
          Restricted Subsidiary during such period to the Borrower or another
          Restricted Subsidiary as a dividend or other distribution (subject, in
          the case of a dividend or other distribution made to another
          Restricted Subsidiary, to the limitation contained in this clause);
          and

               (2) the net loss of any such Restricted Subsidiary for such
          period shall not be excluded in determining such Consolidated Net
          Income;

          (d) any gain (or loss) realized upon the sale or other disposition of
     any asset of the Borrower or its Consolidated Subsidiaries (including
     pursuant to any

<PAGE>

                                                                              11

     Sale/Leaseback Transaction) that is not sold or otherwise disposed of in
     the ordinary course of business and any gain (or loss) realized upon the
     sale or other disposition of any Capital Stock of any Person;

          (e) any extraordinary gain or loss;

          (f) the effect of the 2006 strike, as disclosed in the Borrower's
     filings with the SEC, which for purposes of determining Consolidated Net
     Income shall be deemed to be (i) for the fiscal quarter ended December 31,
     2006, a loss of operating income of $363,000,000, and (ii) for each fiscal
     quarter thereafter, a loss of operating income in an amount determined by
     the Borrower, provided that the aggregate amount of all such losses of
     operating income for such fiscal quarters ended after December 31, 2006,
     shall not exceed $250,000,000; and

          (g) the cumulative effect of a change in accounting principles.

          Notwithstanding the foregoing, for the purpose of Section 6.02 only,
there shall be excluded from Consolidated Net Income any dividends, repayments
of loans or advances or other transfers of assets from Unrestricted Subsidiaries
to the Borrower or a Restricted Subsidiary to the extent such dividends,
repayments or transfers increase the amount of Restricted Payments permitted
under Section 6.02(a)(3)(iv).

          "Consolidated Net Secured Indebtedness" means, at any date, (a) the
sum for the Borrower and its Consolidated Restricted Subsidiaries at such date,
without duplication, of (i) all Indebtedness (other than obligations in respect
of Swap Agreements) that is included on the Borrower's consolidated balance
sheet and is Secured Indebtedness, (ii) all Capitalized Lease Obligations, (iii)
all synthetic lease financings and (iv) all Qualified Receivables Transactions,
minus (b) the aggregate amount of cash and Temporary Cash Investments in excess
of $400,000,000 held at such time by the Borrower and its Consolidated
Restricted Subsidiaries, all determined in accordance with GAAP. For purposes of
computing Consolidated Net Secured Indebtedness, the amount of any synthetic
lease financing shall equal the amount that would be capitalized in respect of
such lease if it were a Capitalized Lease Obligation.

          "Consolidated Revenue" means, for any period, the revenues for such
period, determined in accordance with GAAP, of the Borrower and the Subsidiaries
the accounts of which would be consolidated with those of the Borrower in the
Borrower's consolidated financial statements in accordance with GAAP.

          "Consolidated Total Assets" means, at any date, the total assets,
determined in accordance with GAAP, of the Borrower and the Subsidiaries the
accounts of which would be consolidated with those of the Borrower in the
Borrower's consolidated financial statements in accordance with GAAP.

          "Consolidation" means, unless the context otherwise requires, the
consolidation of (1) in the case of the Borrower, the accounts of each of the
Restricted Subsidiaries with those of the Borrower and (2) in the case of a
Restricted Subsidiary, the accounts of each Subsidiary of such Restricted
Subsidiary that is a Restricted Subsidiary

<PAGE>

                                                                              12

with those of such Restricted Subsidiary, in each case in accordance with GAAP
consistently applied; provided, however, that "Consolidation" will not include
consolidation of the accounts of any Unrestricted Subsidiary, but the interest
of the Borrower or any Restricted Subsidiary in an Unrestricted Subsidiary will
be accounted for as an investment. The term "Consolidated" has a correlative
meaning.

          "Continuing Lender" means each Lender under the Existing Credit
Agreement on the Restatement Date that is listed on Schedule 2.01 as a
Continuing Lender.

          "Control" means the possession, directly or indirectly, of the power
to direct or cause the direction of the management or policies of a Person,
whether through the ability to exercise voting power, by contract or otherwise.
"Controlling" and "Controlled" have meanings correlative thereto.

          "Credit Documents" means this Agreement, any promissory notes
delivered pursuant to Section 2.06(e), the Security Documents, the Lenders Lien
Subordination and Intercreditor Agreement and the Lien Subordination and
Intercreditor Agreement.

          "Credit Facilities Agreements" means this Agreement, the First Lien
Agreement and the European Facilities Agreement.

          "Credit Party" means Goodyear, each Co-Borrower, each Subsidiary
Guarantor and each Grantor.

          "Currency Agreement" means with respect to any Person any foreign
exchange contract, currency swap agreement or other similar agreement or
arrangement to which such Person is a party or of which it is a beneficiary.

          "Default" means any event or condition which constitutes an Event of
Default or which upon notice, lapse of time or both would, unless cured or
waived, become an Event of Default.

          "Designated Noncash Consideration" means noncash consideration
received by the Borrower or one of its Restricted Subsidiaries in connection
with an Asset Disposition that is designated by the Borrower as Designated
Noncash Consideration, less the amount of cash or cash equivalents received in
connection with a subsequent sale of such Designated Noncash Consideration,
which cash and cash equivalents shall be considered Net Available Cash received
as of such date and shall be applied pursuant to Section 6.04.

          "Disclosure Documents" means reports of the Borrower on Forms 10-K,
10-Q and 8-K, and any amendments thereto, that shall have been (i) filed with
the SEC on or prior to April 5, 2007, or (ii) filed with the SEC after such date
and prior to the Restatement Date and delivered to the Administrative Agent
prior to the date hereof.

<PAGE>

                                                                              13

          "Disqualified Stock" means, with respect to any Person, any Capital
Stock which by its terms (or by the terms of any security into which it is
convertible or for which it is exchangeable or exercisable) or upon the
happening of any event:

          (a) matures or is mandatorily redeemable pursuant to a sinking fund
     obligation or otherwise;

          (b) is convertible or exchangeable for Indebtedness or Disqualified
     Stock (excluding Capital Stock convertible or exchangeable solely at the
     option of the Borrower or a Restricted Subsidiary; provided, however, that
     any such conversion or exchange shall be deemed an Incurrence of
     Indebtedness or Disqualified Stock, as applicable); or

          (c) is redeemable at the option of the holder thereof, in whole or in
     part;

in the case of each of clauses (a), (b) and (c), on or prior to 180 days after
the Maturity Date; provided, however, that any Capital Stock that would not
constitute Disqualified Stock but for provisions thereof giving holders thereof
the right to require such Person to repurchase or redeem such Capital Stock upon
the occurrence of an "asset sale" or "change of control" occurring prior to the
first anniversary of the Maturity Date shall not constitute Disqualified Stock
if the "asset sale" or "change of control" provisions applicable to such Capital
Stock are not more favorable in any material respect to the holders of such
Capital Stock than the provisions of Section 4.06 and Section 4.08 of the 2006
Indenture; provided further, however, that if such Capital Stock is issued to
any employee or to any plan for the benefit of employees of the Borrower or its
Subsidiaries or by any such plan to such employees, such Capital Stock shall not
constitute Disqualified Stock solely because it may be required to be
repurchased by the Borrower in order to satisfy applicable statutory or
regulatory obligations or as a result of such employee's termination, death or
disability.

          The amount of any Disqualified Stock that does not have a fixed
redemption, repayment or repurchase price will be calculated in accordance with
the terms of such Disqualified Stock as if such Disqualified Stock were
redeemed, repaid or repurchased on any date on which the amount of such
Disqualified Stock is to be determined pursuant to this Agreement; provided,
however, that if such Disqualified Stock could not be required to be redeemed,
repaid or repurchased at the time of such determination, the redemption,
repayment or repurchase price will be the book value of such Disqualified Stock
as reflected in the most recent financial statements of such Person.

          "dollars" or "$" refers to lawful money of the United States of
America.

          "Domestic Subsidiary" means any Subsidiary that is not a Foreign
Subsidiary.

<PAGE>

                                                                              14

          "EBITDA" means, for any period, the Consolidated Net Income for such
period, plus, without duplication, the following, to the extent deducted in
calculating such Consolidated Net Income:

          (a) income tax expense of the Borrower and its Consolidated Restricted
     Subsidiaries;

          (b) Consolidated Interest Expense;

          (c) depreciation expense of the Borrower and its Consolidated
     Restricted Subsidiaries;

          (d) amortization expense of the Borrower and its Consolidated
     Restricted Subsidiaries (excluding amortization expense attributable to a
     prepaid cash item that was paid in a prior period);

          (e) cash restructuring charges; provided that the aggregate amount of
     such cash restructuring charges incurred on or after the Restatement Date
     that may be added back in determining EBITDA pursuant to this clause (e)
     for all periods reported on during the term of this Agreement shall not
     exceed $120,000,000; and

          (f) all other noncash charges of the Borrower and its Consolidated
     Restricted Subsidiaries (excluding any such noncash charge to the extent it
     represents an accrual of or reserve for cash expenditures in any future
     period) less all noncash items of income of the Borrower and its Restricted
     Subsidiaries in each case for such period (other than normal accruals in
     the ordinary course of business).

Notwithstanding the foregoing, the provision for taxes based on the income or
profits of, and the depreciation and amortization and noncash charges of, a
Restricted Subsidiary of the Borrower shall be added to Consolidated Net Income
to compute EBITDA only to the extent (and in the same proportion) that the net
income of such Restricted Subsidiary was included in calculating Consolidated
Net Income and only if (A) a corresponding amount would be permitted at the date
of determination to be dividended to the Borrower by such Restricted Subsidiary
without prior approval (that has not been obtained), pursuant to the terms of
its charter and all agreements, instruments, judgments, decrees, orders,
statutes, rules and governmental regulations applicable to such Restricted
Subsidiary or its shareholders or (B) in the case of any Foreign Restricted
Subsidiary, a corresponding amount of cash is readily procurable by the Borrower
from such Foreign Restricted Subsidiary (as determined in good faith by a
Financial Officer of the Borrower) pursuant to intercompany loans, repurchases
of Capital Stock or otherwise, provided that to the extent cash of such Foreign
Restricted Subsidiary provided the basis for including the net income of such
Foreign Subsidiary in Consolidated Net Income pursuant to clause (c) of the
definition of "Consolidated Net Income," such cash shall not be taken into
account for the purposes of determining readily procurable cash under this
clause (B).

          "EEMEA Subsidiary" means a Subsidiary (other than any Subsidiary of
the European JV) organized under the laws of any jurisdiction in Africa, Eastern
Europe

<PAGE>

                                                                              15

(including each of Albania, Belarus, Bosnia and Herzegovina, Bulgaria, Croatia,
Czech Republic, Estonia, Hungary, Latvia, Lithuania, Macedonia, Moldova, Poland,
Romania, Russia, Serbia and Montenegro, Slovakia, Slovenia, and Ukraine) and the
Middle East (including each of Bahrain, Egypt, Iran, Iraq, Israel, Jordan,
Kuwait, Lebanon, Palestine, Oman, Qatar, Saudi Arabia, Syria, Turkey, the United
Arab Emirates, and Yemen).

          "Effective Date" means April 8, 2005.

          "Engineered Products Division" means those standard business units of
the Borrower and the other Grantors classified as "Engineered Products Division"
on the Borrower's perpetual inventory records.

          "Environmental Laws" means all laws, rules, regulations, codes,
ordinances, orders, decrees, judgments, injunctions, notices or binding
agreements issued, promulgated or entered into by any Governmental Authority,
relating in any way to the environment, preservation or reclamation of natural
resources, the presence, the management or release of, or exposure to, any
Hazardous Materials or to health and safety matters.

          "Environmental Liability" means all liabilities, obligations, damages,
losses, claims, actions, suits, judgments, orders, fines, penalties, fees,
expenses and costs (including administrative oversight costs, natural resource
damages and remediation costs), whether contingent or otherwise, arising out of
or relating to (a) compliance or non-compliance with any Environmental Law, (b)
the generation, use, handling, transportation, storage, treatment or disposal of
any Hazardous Materials, (c) exposure to any Hazardous Materials, (d) the
release of any Hazardous Materials or (e) any contract, agreement or other
consensual arrangement pursuant to which liability is assumed or imposed with
respect to any of the foregoing.

          "ERISA" means the Employee Retirement Income Security Act of 1974, as
amended from time to time.

          "ERISA Affiliate" means any trade or business (whether or not
incorporated) that, together with the Borrower or any Subsidiary, is treated as
a single employer under Section 414(b) or (c) of the Code or, solely for
purposes of Section 302 of ERISA and Section 412 of the Code, is treated as a
single employer under Section 414 of the Code.

          "ERISA Event" means (a) any "reportable event", as defined in Section
4043 of ERISA or the regulations issued thereunder, with respect to any Plan
(other than an event for which the 30-day notice period is waived or an event
described in Section 4043.33 of Title 29 of the Code of Federal Regulations);
(b) the existence with respect to any Plan of an "accumulated funding
deficiency" (as defined in Section 412 of the Code or Section 302 of ERISA) as
to which a waiver has not been obtained; (c) the incurrence by the Borrower, a
Subsidiary or any ERISA Affiliate of any liability under Title IV of ERISA with
respect to the termination of any Plan; (d) the treatment of a Plan amendment as
a termination under Section 4041 of ERISA; (e) any event or condition,

<PAGE>

                                                                              16

other than the Transactions, that would be materially likely to result in the
termination of, or the appointment of a trustee to administer, any Plan or
Multiemployer Plan under Section 4042 of ERISA; (f) the receipt by the Borrower,
a Subsidiary or any ERISA Affiliate from the PBGC or a plan administrator of any
notice of an intention to terminate any Plan or to appoint a trustee to
administer any Plan; (g) the incurrence by the Borrower, any Subsidiary or any
ERISA Affiliate of any liability under Title IV of ERISA with respect to the
withdrawal or partial withdrawal from any Plan or Multiemployer Plan; or (h) the
receipt by the Borrower, any Subsidiary or any ERISA Affiliate of any notice, or
the receipt by any Multiemployer Plan from the Borrower, any Subsidiary or any
ERISA Affiliate of any notice, concerning the imposition of Withdrawal Liability
or a determination that a Multiemployer Plan is, or is expected to be, insolvent
or in reorganization, within the meaning of Title IV of ERISA.

          "Euro" or "E" means the lawful currency of the member states of the
European Union that have adopted a single currency in accordance with applicable
law or treaty.

          "Euro Equivalent" means with respect to any monetary amount in a
currency other than Euros, at any time of determination thereof, the amount of
Euros obtained by converting such foreign currency involved in such computation
into Euros at the spot rate for the purchase of Euros with the applicable
foreign currency as published in The Wall Street Journal in the "Exchange Rates"
column under the heading "Currency Trading" on the date two Business Days prior
to such determination.

          "Eurodollar", when used in reference to any Loan or Borrowing, refers
to whether such Loan, or the Loans comprising such Borrowing, are bearing
interest at a rate determined by reference to the Adjusted LIBO Rate.

          "European Bank Indebtedness" means any and all amounts payable under
or in respect of the European Facilities Agreement and any Refinancing
Indebtedness with respect thereto or with respect to such Refinancing
Indebtedness, as amended from time to time, including principal, premium (if
any), interest (including interest accruing on or after the filing of any
petition in bankruptcy or for reorganization relating to the Borrower, whether
or not a claim for post-filing interest is allowed in such proceedings), fees,
charges, expenses, reimbursement obligations and all other amounts payable
thereunder or in respect thereof.

          "European Facilities Agreement" means the Amended and Restated Term
Loan and Revolving Credit Agreement dated as of the date hereof, among the
European JV, the other borrowers thereunder, certain lenders, certain issuing
banks, J.P. Morgan Europe Limited, as administrative agent, and JPMCB, as
collateral agent, as amended, restated, supplemented, waived, replaced (whether
or not upon termination, and whether with the original lenders or otherwise),
refinanced, restructured or otherwise modified from time to time (except to the
extent that any such amendment, restatement, supplement, waiver, replacement,
refinancing, restructuring or other modification thereto would be prohibited by
the terms of this Agreement, unless otherwise agreed to by the Majority
Lenders).

<PAGE>

                                                                              17

          "European Guarantee and Collateral Agreement" means the amended and
restated Master Guarantee and Collateral Agreement among the Borrower, the
Subsidiaries party thereto and JPMCB, in its capacity as collateral agent under
the credit agreements described therein, dated as of April 8, 2005, as from time
to time amended, supplemented or otherwise modified (subject to any restrictions
on such amendments, supplements or modifications set forth herein).

          "European JV" means Goodyear Dunlop Tires Europe B.V.

          "Event of Default" has the meaning assigned to such term in Article
VII.

          "Excluded Subsidiary" means any Subsidiary with only nominal assets
and no operations. No Subsidiary shall be an Excluded Subsidiary if it is a
Guarantor or a Grantor under the First Lien Guarantee and Collateral Agreement
or the Third Lien Collateral Agreement or a US Guarantor under the European
Guarantee and Collateral Agreement or a Subsidiary Guarantor or Grantor
Subsidiary Guarantor under the Junior Lien Indenture or the 2006 Indenture.

          "Excluded Taxes" means, with respect to the Administrative Agent, any
Lender or any other recipient of any payment to be made by or on account of any
obligation of the Borrower hereunder, (a) income or franchise taxes imposed on
(or measured by) its net income by the United States or by the jurisdiction
under the laws of which such recipient is organized or in which its principal
office is located or, in the case of any Lender, in which its applicable lending
office is located, (b) any branch profits taxes imposed by the United States or
any similar tax imposed by any other jurisdiction described in clause (a) above
and (c) (i) any withholding tax that is imposed by the United States on amounts
payable to a Foreign Lender (other than an assignee pursuant to a request by the
Borrower under Section 2.15(b)) at the time such Foreign Lender first becomes a
party to this Agreement (or designates a new lending office), except to the
extent that such Foreign Lender (or its assignor, if any) was entitled, at the
time of designation of a new lending office (or assignment), to receive
additional amounts from the Borrower with respect to such withholding tax
pursuant to Section 2.13(a) or (ii) any withholding tax that is imposed by the
United States on amounts payable to a Foreign Lender that is attributable to
such Foreign Lender's failure to comply with Section 2.13(e).

          "Existing Credit Agreement" means the Second Lien Credit Agreement
dated as of April 8, 2005, among the Borrower, the lenders party thereto,
Deutsche Bank Trust Company Americas, as collateral agent, and JPMCB, as
administrative agent.

          "Fair Market Value" means, with respect to any asset or property, the
price which could be negotiated in an arm's-length, free market transaction, for
cash, between a willing seller and a willing and able buyer, neither of whom is
under undue pressure or compulsion to complete the transaction, as such price
is, unless specified otherwise in this Agreement, determined in good faith by a
Financial Officer of the Borrower or by the Board of Directors. Fair Market
Value (other than of any asset with a public trading market) of any asset or
property (or group of assets or property subject to

<PAGE>

                                                                              18

an event giving rise to a requirement under this Agreement that "Fair Market
Value" be determined) in excess of $25,000,000 shall be determined by the Board
of Directors or a duly authorized committee thereof.

          "Federal Funds Effective Rate" means, for any day, the weighted
average (rounded upwards, if necessary, to the next 1/100 of 1%) of the rates on
overnight Federal funds transactions with members of the Federal Reserve System
arranged by Federal funds brokers, as published on the next succeeding Business
Day by the Federal Reserve Bank of New York, or, if such rate is not so
published for any day that is a Business Day, the average (rounded upwards, if
necessary, to the next 1/100 of 1%) of the quotations for such day for such
transactions received by the Administrative Agent from three Federal funds
brokers of recognized standing selected by it.

          "Financial Officer" means the chief financial officer, principal
accounting officer, treasurer or any assistant treasurer of the Borrower, or any
senior vice president or higher ranking executive to whom any of the foregoing
report.

          "First Lien Agreement" means the Amended and Restated First Lien
Credit Agreement dated as of the date hereof, among the Borrower, certain
lenders, certain issuing banks, Citicorp USA, Inc., as syndication agent, and
JPMCB, as administrative agent, as amended, restated, supplemented, waived,
replaced (whether or not upon termination and whether with the original lenders
or otherwise), refinanced, restructured or otherwise modified from time to time
(except to the extent any such amendment, restatement, supplement, waiver,
replacement, refinancing, restructuring or other modification thereto would be
prohibited by the terms of this Agreement, unless otherwise agreed to by the
Majority Lenders).

          "First Lien Guarantee and Collateral Agreement" means the Guarantee
and Collateral Agreement among the Borrower, the Subsidiary Guarantors, the
Grantors, certain other Subsidiaries and JPMCB, dated as of April 8, 2005, as
from time to time amended, supplemented or otherwise modified (subject to any
restrictions on such amendments, supplements or modifications set forth herein).

          "First Lien Indebtedness" means any and all amounts payable under or
in respect of, or that may be Incurred pursuant to unused commitments under, or
that may be drawn under undrawn letters of credit under, the First Lien
Agreement and any Refinancing Indebtedness with respect thereto or with respect
to such Refinancing Indebtedness, as amended from time to time, including
principal, premium (if any), interest (including interest accruing on or after
the filing of any petition in bankruptcy or for reorganization relating to the
Borrower whether or not a claim for post-filing interest is allowed in such
proceedings), fees, charges, expenses, reimbursement obligations and all other
amounts payable thereunder or in respect thereof.

          "Foreign Lender" means any Lender that is organized under the laws of
a jurisdiction other than that in which the Borrower is located. For purposes of
this definition, the United States, each State thereof and the District of
Columbia shall be deemed to constitute a single jurisdiction.

<PAGE>

                                                                              19

          "Foreign Pledge Agreement" means a pledge agreement securing the
Obligations or any of them that is governed by the law of a jurisdiction other
than the United States and reasonably satisfactory in form and substance to the
Collateral Agent.

          "Foreign Restricted Subsidiary" means any Restricted Subsidiary that
is not organized under the laws of the United States or any State thereof or the
District of Columbia, other than Goodyear Canada.

          "Foreign Subsidiary" means any Subsidiary organized under the laws of
a jurisdiction other than the United States or any of its territories or
possessions or any political subdivision thereof.

          "GAAP" means generally accepted accounting principles in the United
States.

          "Goodyear" means The Goodyear Tire & Rubber Company, an Ohio
corporation.

          "Goodyear Canada" means Goodyear Canada Inc., an Ontario corporation,
and its successors and permitted assigns.

          "Governmental Authority" means the government of the United States,
Canada, any other nation or any political subdivision thereof, whether state,
provincial, territorial or local, and any agency, authority, instrumentality,
regulatory body, court, central bank or other entity exercising executive,
legislative, judicial, taxing, regulatory or administrative powers or functions
of or pertaining to government.

          "Grantors" means the Borrower and each North American Subsidiary that
is, or is required pursuant to Section 5.08 to become, a Grantor (as defined in
the Guarantee and Collateral Agreement) and, if applicable, a party to any
Canadian Security Agreement.

          "Guarantee" means any obligation, contingent or otherwise, of any
Person directly or indirectly guaranteeing any Indebtedness of any other Person
and any obligation, direct or indirect, contingent or otherwise, of such Person:

               (1) to purchase or pay (or advance or supply funds for the
          purchase or payment of) such Indebtedness of such other Person
          (whether arising by virtue of partnership arrangements, or by
          agreement to keep-well, to purchase assets, goods, securities or
          services, to take-or-pay, or to maintain financial statement
          conditions or otherwise) or

               (2) entered into for purposes of assuring in any other manner the
          obligee of such Indebtedness of the payment thereof or to protect such
          obligee against loss in respect thereof (in whole or in part);

provided, however, that the term "Guarantee" shall not include endorsements for
collection or deposit in the ordinary course of business. The term "Guarantee"
used as a

<PAGE>

                                                                              20

verb has a corresponding meaning. The term "Guarantor" shall mean any Person
Guaranteeing any obligation.

          "Guarantee and Collateral Agreement" means the Guarantee and
Collateral Agreement among the Borrower, the Subsidiary Guarantors, the
Grantors, certain other Subsidiaries and the Collateral Agent, dated as of April
8, 2005, as from time to time amended, supplemented or otherwise modified
(subject to any restrictions on such amendments, supplements or modifications
set forth herein).

          "Hazardous Materials" means (a) petroleum products and byproducts,
asbestos, urea formaldehyde foam insulation, polychlorinated biphenyls, radon
gas, chlorofluorocarbons and all other ozone-depleting substances; and (b) any
pollutant or contaminant or any hazardous, toxic, radioactive or otherwise
regulated chemical, material, substance or waste that is prohibited, limited or
regulated pursuant to any applicable Environmental Law.

          "Hedging Obligations" of any Person means the obligations of such
Person pursuant to any Interest Rate Agreement, Currency Agreement or raw
materials hedge agreement.

          "Incur" means issue, assume, Guarantee, incur or otherwise become
liable for; provided, however, that any Indebtedness or Capital Stock of a
Person existing at the time such Person becomes a Subsidiary (whether by merger,
consolidation, acquisition or otherwise) shall be deemed to be Incurred by such
Person at the time it becomes a Subsidiary. The term "Incurrence" when used as a
noun shall have a correlative meaning. The accretion of principal of a
non-interest bearing or other discount security shall not be deemed the
Incurrence of Indebtedness.

          "Indebtedness" means, with respect to any Person on any date of
determination, without duplication:

               (1) the principal of and premium (if any) in respect of
          indebtedness of such Person for borrowed money;

               (2) the principal of and premium (if any) in respect of
          obligations of such Person evidenced by bonds, debentures, notes or
          other similar instruments;

               (3) all obligations of such Person for the reimbursement of any
          obligor on any letter of credit, bankers' acceptance, bank guarantee
          or similar credit transaction (other than obligations with respect to
          letters of credit or bank guarantees securing obligations (other than
          obligations described in clauses (1), (2) and (5)) entered into in the
          ordinary course of business of such Person to the extent such letters
          of credit or bank guarantees are not drawn upon or, if and to the
          extent drawn upon, such drawing is reimbursed no later than the tenth
          Business Day following payment on the letter of credit or bank
          guarantee);

<PAGE>

                                                                              21

               (4) all obligations of such Person to pay the deferred and unpaid
          purchase price of property or services (except Trade Payables), which
          purchase price is due more than six months after the date of placing
          such property in service or taking delivery and title thereto or the
          completion of such services;

               (5) all Capitalized Lease Obligations and all Attributable Debt
          of such Person;

               (6) the amount of all obligations of such Person with respect to
          the redemption, repayment or other repurchase of any Disqualified
          Stock or, with respect to any Subsidiary of such Person, any Preferred
          Stock (but excluding, in each case, any accrued and unpaid dividends);

               (7) all Indebtedness of other Persons secured by a Lien on any
          asset of such Person, whether or not such Indebtedness is assumed by
          such Person; provided, however, that the amount of Indebtedness of
          such Person shall be the lesser of:

                    (A) the Fair Market Value of such asset at such date of
               determination and

                    (B) the amount of such Indebtedness of such other Persons;

               (8) Hedging Obligations of such Person; and

               (9) all obligations of the type referred to in clauses (1)
          through (8) of other Persons for the payment of which such Person is
          responsible or liable, directly or indirectly, as obligor, guarantor
          or otherwise, including by means of any Guarantee.

          Notwithstanding the foregoing, in connection with the purchase by the
Borrower or any Restricted Subsidiary of any business, the term "Indebtedness"
shall exclude post-closing payment adjustments to which the seller may become
entitled to the extent such payment is determined by a final closing balance
sheet or such payment depends on the performance of such business after the
closing; provided, however, that, at the time of closing, the amount of any such
payment is not determinable and, to the extent such payment thereafter becomes
fixed and determined, the amount is paid within 30 days thereafter.

          The amount of Indebtedness of any Person at any date shall be the
outstanding balance at such date of all unconditional obligations as described
above; provided, however, that in the case of Indebtedness sold at a discount,
the amount of such Indebtedness at any time will be the accreted value thereof
at such time.

          "Indemnified Taxes" means Taxes other than Excluded Taxes.

          "Indemnitee" has the meaning set forth in Section 9.03.
<PAGE>

                                                                              22

          "Information" has the meaning set forth in Section 9.12.

          "Intellectual Property" has the meaning set forth in the Guarantee and
Collateral Agreement.

          "Intercompany Items" means obligations owed by the Borrower or any
Subsidiary to the Borrower or any other Subsidiary.

          "Interest Election Request" means a request by the Borrower to convert
or continue a Borrowing in accordance with Section 2.05 in substantially the
form of Exhibit B hereto.

          "Interest Payment Date" means (a) with respect to any ABR Loan, the
last day of each March, June, September and December and (b) with respect to any
Eurodollar Loan, the last day of the Interest Period applicable to the Borrowing
of which such Loan is a part and, in the case of a Eurodollar Borrowing with an
Interest Period of more than three months' duration, each day prior to the last
day of such Interest Period that occurs at intervals of three months' duration
after the first day of such Interest Period.

          "Interest Period" means, with respect to any Eurodollar Borrowing, the
period commencing on the date of such Borrowing and ending on the numerically
corresponding day in the calendar month that is one, two, three or six months
thereafter, as the Borrower may elect; provided that (i) if any Interest Period
would end on a day other than a Business Day, such Interest Period shall be
extended to the next succeeding Business Day unless such next succeeding
Business Day would fall in the next calendar month, in which case such Interest
Period shall end on the next preceding Business Day and (ii) any Interest Period
pertaining to a Eurodollar Borrowing that commences on the last Business Day of
a calendar month (or on a day for which there is no numerically corresponding
day in the last calendar month of such Interest Period) shall end on the last
Business Day of the last calendar month of such Interest Period. For purposes
hereof, the date of a Borrowing initially shall be the date on which such
Borrowing is made and, in the case of a Borrowing, thereafter shall be the
effective date of the most recent conversion or continuation of such Borrowing.

          "Interest Rate Agreement" means, with respect to any Person, any
interest rate protection agreement, interest rate future agreement, interest
rate option agreement, interest rate swap agreement, interest rate cap
agreement, interest rate collar agreement, interest rate hedge agreement or
other similar agreement or arrangement to which such Person is a party or of
which it is a beneficiary.

          "Investment" in any Person means any direct or indirect advance, loan
or other extension of credit (including by way of Guarantee or similar
arrangement) or capital contribution to (by means of any transfer of cash or
other property to others or any payment for property or services for the account
or use of others), or any purchase or acquisition of Capital Stock, Indebtedness
or other similar instruments issued by, such Person. For purposes of the
definition of "Unrestricted Subsidiary" and Section 6.02:

<PAGE>

                                                                              23

               (1) "Investment" shall include the portion (proportionate to the
          Borrower's equity interest in such Subsidiary) of the Fair Market
          Value of the net assets of any Subsidiary of the Borrower at the time
          that such Subsidiary is designated an Unrestricted Subsidiary;
          provided, however, that upon a redesignation of such Subsidiary as a
          Restricted Subsidiary, the Borrower shall be deemed to continue to
          have a permanent "Investment" in an Unrestricted Subsidiary in an
          amount (if positive) equal to:

                    (A) the Borrower's "Investment" in such Subsidiary at the
               time of such redesignation less

                    (B) the portion (proportionate to the Borrower's equity
               interest in such Subsidiary) of the Fair Market Value of the net
               assets of such Subsidiary at the time of such redesignation; and

               (2) any property transferred to or from an Unrestricted
          Subsidiary shall be valued at its Fair Market Value at the time of
          such transfer.

          In the event that the Borrower sells Capital Stock of a Restricted
Subsidiary such that after giving effect to such sale, such Restricted
Subsidiary would no longer constitute a Restricted Subsidiary, any Investment in
such Person remaining after giving effect to such sale shall be deemed to
constitute an Investment made on the date of such sale of Capital Stock.

          "JPMCB" means JPMorgan Chase Bank, N.A., and its successors.

          "Junior Lien Indenture" means the Indenture dated as of March 12,
2004, among the Borrower, the subsidiary guarantors party thereto and Wells
Fargo Bank, N.A., as trustee.

          "Lenders" means the Persons listed on Schedule 2.01 and any other
Person that shall have become a party hereto pursuant to an Assignment and
Assumption, other than any such Person that ceases to be a party hereto pursuant
to an Assignment and Assumption.

          "Lenders Lien Subordination and Intercreditor Agreement" means the
Lenders Lien Subordination and Intercreditor Agreement between the Collateral
Agent and the collateral agent under the Second Lien Agreement, dated as of
April 8, 2005, as from time to time amended, supplemented or otherwise modified
(subject to any restrictions on such amendments, supplements or modifications
set forth herein).

          "LIBO Rate" means, with respect to any Eurodollar Borrowing for any
Interest Period, the rate appearing on Page 3750 of the Dow Jones Market Service
(or on any successor or substitute page of such Service, or any successor to or
substitute for such Service, providing rate quotations comparable to those
currently provided on such page of such Service, as determined by the
Administrative Agent from time to time for purposes of providing quotations of
interest rates applicable to dollar deposits in the

<PAGE>

                                                                              24

London interbank market) at approximately 11:00 a.m., London time, two Business
Days prior to the commencement of such Interest Period, as the rate for dollar
deposits with a maturity comparable to such Interest Period. In the event that
such rate is not available at such time for any reason with respect to any
Eurodollar Borrowing, then the "LIBO Rate" with respect to such Eurodollar
Borrowing for such Interest Period shall be the rate (rounded upwards, if
necessary, to the next 1/100 of 1%) at which dollar deposits of $5,000,000 and
for a maturity comparable to such Interest Period are offered by the principal
London office of the Administrative Agent in immediately available funds in the
London interbank market at approximately 11:00 a.m., London time, two Business
Days prior to the commencement of such Interest Period.

          "Lien" means, with respect to any asset, (a) any mortgage, deed of
trust, French delegation of claims, lien, pledge, hypothecation, encumbrance,
charge or security interest in, on or of such asset, and (b) the interest of a
vendor or a lessor under any conditional sale agreement, capital lease or title
retention agreement (or any financing lease having substantially the same
economic effect as any of the foregoing) relating to such asset.

          "Lien Subordination and Intercreditor Agreement" means the Lien
Subordination and Intercreditor Agreement dated as of March 12, 2004, among
JPMCB, Wilmington Trust Company, the Borrower and the Subsidiary Guarantors.

          "Loans" means the loans made to the Borrower pursuant to the Existing
Credit Agreement and continued under this Agreement and the loans made pursuant
to Section 2.01. "Loans" shall include the Co-Borrower Loans.

          "Lockbox Agreements" has the meaning assigned to such term in the
Guarantee and Collateral Agreement.

          "Lockbox Deposit Account" has the meaning assigned to such term in the
Guarantee and Collateral Agreement.

          "Lockbox Deposit Account Institution" has the meaning assigned to such
term in the Guarantee and Collateral Agreement.

          "Lockbox System" has the meaning assigned to such term in the
Guarantee and Collateral Agreement.

          "Majority Lenders" means, at any time, Lenders having Loans
representing more than 50% of the aggregate principal amount of the total Loans
outstanding.

          "Material Adverse Change" means a material adverse change in or effect
on (a) the business, operations, properties, assets or financial condition
(including as a result of the effects of any contingent liabilities thereon) of
the Borrower and the Subsidiaries, taken as a whole, (b) the ability of the
Credit Parties, taken as a whole, to perform obligations under this Agreement
and the other Credit Documents that are material to the rights or interests of
the Lenders or (c) the rights of or benefits available to

<PAGE>

                                                                              25

the Lenders under this Agreement and the other Credit Documents that are
material to the interests of the Lenders.

          "Material Foreign Subsidiary" means, at any time, each Foreign
Subsidiary that had Total Assets with an aggregate book value in excess of
$50,000,000 as of December 31, 2006, or if later, as of the end of the most
recent fiscal quarter for which financial statements have been delivered (or
deemed delivered) pursuant to Section 5.01(a) or (b).

          "Material Indebtedness" means Indebtedness (other than the Loans), or
obligations in respect of one or more Swap Agreements, of any one or more of the
Borrower and the Subsidiaries in an aggregate principal amount exceeding
$100,000,000. For purposes of determining Material Indebtedness, the "principal
amount" of the obligations of the Borrower or any Subsidiary in respect of any
Swap Agreement at any time shall be the maximum aggregate amount (giving effect
to any netting agreements) that the Borrower or such Subsidiary would be
required to pay if such Swap Agreement were terminated at such time, calculated
in accordance with the terms of such Swap Agreement.

          "Material Intellectual Property" means all Intellectual Property of
the Borrower and the Grantors, other than Intellectual Property that in the
aggregate is not material to the business of the Borrower and the Subsidiaries,
taken as a whole.

          "Material Subsidiary" means, at any time, each Subsidiary other than
Subsidiaries that do not represent more than 5% for any such individual
Subsidiary, or more than 10% in the aggregate for all such Subsidiaries, of
either (a) Consolidated Total Assets or (b) Consolidated Revenue for the period
of four fiscal quarters most recently ended.

          "Maturity Date" means April 30, 2014.

          "Moody's" means Moody's Investors Service, Inc., or any successor
thereto.

          "Mortgage" means a mortgage or deed of trust, assignment of leases and
rents, or other security documents reasonably satisfactory in form and substance
to the Collateral Agent granting a Lien on any Mortgaged Property to secure the
Obligations, and shall include each amendment and restatement of any existing
Mortgage in connection with the amendment and restatement of the Existing Credit
Agreement.

          "Mortgaged Property" means, at any time, each parcel of real property
listed in Schedule 1.01B and the improvements thereto.

          "Multiemployer Plan" means a multiemployer plan as defined in Section
4001(a)(3) of ERISA.

          "NAIC" means the National Association of Insurance Commissioners.

<PAGE>

                                                                              26

          "Net Available Cash" from an Asset Disposition means cash payments
received (including any cash payments received by way of deferred payment of
principal pursuant to a note or installment receivable or otherwise and proceeds
from the sale or other disposition of any securities received as consideration,
in each case only as and when received, but excluding any other consideration
received in the form of assumption by the acquiring Person of Indebtedness or
other obligations relating to the properties or assets that are the subject of
such Asset Disposition or received in any other noncash form) therefrom, in each
case net of:

               (1) all legal, accounting, investment banking, title and
          recording tax expenses, commissions and other fees and expenses
          incurred, and all Federal, state, provincial, foreign and local taxes
          required to be paid or accrued as a liability under GAAP, as a
          consequence of such Asset Disposition;

               (2) all payments made on any Indebtedness which is secured by any
          assets subject to such Asset Disposition, in accordance with the terms
          of any Lien upon or other security agreement of any kind with respect
          to such assets, or which must by its terms, or in order to obtain a
          necessary consent to such Asset Disposition, or by applicable law be
          repaid out of the proceeds from such Asset Disposition;

               (3) all distributions and other payments required to be made to
          minority interest holders in Subsidiaries or joint ventures as a
          result of such Asset Disposition; and

               (4) appropriate amounts to be provided by the seller as a
          reserve, in accordance with GAAP, against any liabilities associated
          with the property or other assets disposed of in such Asset
          Disposition and retained by the Borrower or any Restricted Subsidiary
          after such Asset Disposition (but only for so long as such reserve is
          maintained).

          "Net Cash Proceeds" means, with respect to any issuance or sale of
Capital Stock, the cash proceeds of such issuance or sale net of attorneys'
fees, accountants' fees, underwriters' or placement agents' fees, listing fees,
discounts or commissions and brokerage, consultant and other fees actually
incurred in connection with such issuance or sale and net of taxes paid or
payable as a result thereof.

          "Net Intercompany Items" means, in the case of any Subsidiary, (a) the
aggregate amount of the Intercompany Items owed by the Borrower or any other
Subsidiary to such Subsidiary minus (b) the aggregate amount of the Intercompany
Items owed by such Subsidiary to the Borrower or any other Subsidiary.

          "North American Subsidiary" means any Subsidiary organized under the
laws of the United States or Canada or any of their respective states,
provinces, territories or possessions or any political subdivision of any
thereof.

<PAGE>

                                                                              27

          "Obligations" means (a) the due and punctual payment of (i) the
principal of and interest (including interest accruing during the pendency of
any bankruptcy, insolvency, receivership or other similar proceeding, regardless
of whether allowed or allowable in such proceeding) on the Loans, when and as
due, whether at maturity, by acceleration, upon one or more dates set for
prepayment or otherwise and (ii) all other monetary obligations of the Credit
Parties to any of the Secured Parties under this Agreement and each of the other
Credit Documents, including fees, costs, expenses and indemnities, whether
primary, secondary, direct, contingent, fixed or otherwise (including monetary
obligations incurred during the pendency of any bankruptcy, insolvency,
receivership or other similar proceeding, regardless of whether allowed or
allowable in such proceeding), and (b) the due and punctual performance of all
other obligations of the Credit Parties to any of the Secured Parties under this
Agreement and the other Credit Documents.

          "Other Taxes" means any and all present or future stamp, documentary,
excise, recording, transfer, sales, property or similar taxes, charges or levies
arising from any payment made under any Credit Document or from the execution,
delivery or enforcement of, or otherwise with respect to, any Credit Document.

          "Participant" has the meaning assigned to such term in Section 9.04.

          "PBGC" means the Pension Benefit Guaranty Corporation referred to and
defined in ERISA and any successor entity performing similar functions.

          "Permitted Business" means any business engaged in by the Borrower or
any Restricted Subsidiary on the Restatement Date and any Related Business.

          "Permitted Investment" means an Investment by the Borrower or any
Restricted Subsidiary in:

               (1) the Borrower, a Restricted Subsidiary or a Person that will,
          upon the making of such Investment, become a Restricted Subsidiary;

               (2) another Person if as a result of such Investment such other
          Person is merged or consolidated with or into, or transfers or conveys
          all or substantially all its assets to, the Borrower or a Restricted
          Subsidiary;

               (3) Temporary Cash Investments;

               (4) receivables owing to the Borrower or any Restricted
          Subsidiary if created or acquired in the ordinary course of business
          and payable or dischargeable in accordance with customary trade terms;
          provided, however, that such trade terms may include such
          concessionary trade terms as the Borrower or any such Restricted
          Subsidiary deems reasonable under the circumstances;

               (5) payroll, travel and similar advances to cover matters that
          are expected at the time of such advances ultimately to be treated as
          expenses

<PAGE>

                                                                              28

          for accounting purposes and that are made in the ordinary course of
          business;

               (6) loans or advances to employees made in the ordinary course of
          business of the Borrower or such Restricted Subsidiary;

               (7) stock, obligations or securities received in settlement of
          disputes with customers or suppliers or debts (including pursuant to
          any plan of reorganization or similar arrangement upon insolvency of a
          debtor) created in the ordinary course of business and owing to the
          Borrower or any Restricted Subsidiary or in satisfaction of judgments;

               (8) any Person to the extent such Investment represents the non
          cash portion of the consideration received for an Asset Disposition
          that was made pursuant to and in compliance with Section 6.04;

               (9) a Receivables Entity or any Investment by a Receivables
          Entity in any other Person in connection with a Qualified Receivables
          Transaction, including Investments of funds held in accounts permitted
          or required by the arrangements governing such Qualified Receivables
          Transaction or any related Indebtedness; provided, however, that any
          Investment in a Receivables Entity is in the form of a Purchase Money
          Note, contribution of additional receivables or an equity interest;

               (10) any Person to the extent such Investments consist of prepaid
          expenses, negotiable instruments held for collection and lease,
          utility and workers' compensation, performance and other similar
          deposits made in the ordinary course of business by the Borrower or
          any Restricted Subsidiary;

               (11) any Person to the extent such Investments consist of Hedging
          Obligations otherwise permitted under Section 6.01;

               (12) any Person to the extent such Investment in such Person
          existed on the Restatement Date and any Investment that replaces,
          refinances or refunds such an Investment, provided that the new
          Investment is in an amount that does not exceed that amount replaced,
          refinanced or refunded and is made in the same Person as the
          Investment replaced, refinanced or refunded;

               (13) advances to, and Guarantees for the benefit of, customers,
          dealers or suppliers made in the ordinary course of business and
          consistent with past practice; and

               (14) any Person to the extent such Investment, when taken
          together with all other Investments made pursuant to this clause (14)
          and then outstanding on the date such Investment is made, does not
          exceed the greater of (A) the sum of (i) $500,000,000 and (ii) any
          amounts under

<PAGE>

                                                                              29

          Section 6.02(a)(3)(iv)(x) that were excluded by operation of the
          proviso in Section 6.02(a)(3)(iv) and which excluded amounts are not
          otherwise included in Consolidated Net Income or intended to be
          permitted under any of clauses (1) through (13) of this definition and
          (B) 5.0% of Consolidated assets of the Borrower as of the end of the
          most recent fiscal quarter for which financial statements of the
          Borrower have been filed with the SEC.

          "Person" means any natural person, corporation, limited liability
company, trust, joint venture, association, company, partnership, Governmental
Authority or other entity.

          "Plan" means any employee pension benefit plan (other than a
Multiemployer Plan) subject to the provisions of Title IV or Section 302 of
ERISA or Section 412 of the Code, and in respect of which the Borrower, any
Subsidiary or any ERISA Affiliate is (or, if such plan were terminated, would
under Section 4069 of ERISA be deemed to be) an "employer" as defined in Section
3(5) of ERISA.

          "Preferred Stock," as applied to the Capital Stock of any Person,
means Capital Stock of any class or classes (however designated) that is
preferred as to the payment of dividends, or as to the distribution of assets
upon any voluntary or involuntary liquidation or dissolution of such Person,
over shares of Capital Stock of any other class of such Person.

          "Prime Rate" means the rate of interest per annum publicly announced
from time to time by JPMCB (or any successor Administrative Agent appointed or
chosen pursuant to Article VIII hereof) as its prime rate in effect at its
principal office in New York City. Each change in the Prime Rate shall be
effective from and including the date such change is publicly announced as being
effective.

          "Priority Secured Indebtedness" means (i) First Lien Indebtedness,
(ii) Secured Indebtedness that is secured by Liens on the Collateral that are
not subordinated to the Liens securing the Obligations and (iii) Secured
Indebtedness to the extent secured by Liens on assets not included in the
Collateral, in the case of each of clauses (i) through (iii) limited to the
portion of such Indebtedness that is so secured.

          "Pro Forma Senior Secured Leverage Ratio" means, as of the last day of
any period, the ratio, determined on a pro forma basis as described below, of
(a) Consolidated Net Secured Indebtedness as of such day to (b) EBITDA for such
period. All computations required to be made for purposes of determining the Pro
Forma Senior Secured Leverage Ratio at any time shall be made giving pro forma
effect to any incurrence, increase or reduction of Indebtedness or Consolidated
Net Secured Indebtedness, and any acquisition, Investment, Asset Disposition or
Specified Asset Sale, in each case occurring after the last day of the
applicable period and prior to such time of determination, and, to the extent
applicable, the historical earnings and cash flows associated with the assets
acquired or disposed of, in each case as if such transaction occurred on the
first day of the period in respect of which such computations are being

<PAGE>

                                                                              30

made, but shall not take into account any projected synergies or similar
benefits expected to be realized as a result of such event; provided that no
such acquisition, Investment, Asset Disposition or Specified Asset Sale shall be
reflected on a pro forma basis unless the aggregate consideration in respect
thereof has a fair value in excess of $250,000,000. In connection with such
computations, if the Incurrence of any Indebtedness is being given pro forma
effect and such Indebtedness bears a floating rate of interest, the interest
expense on such Indebtedness shall be calculated as if the rate in effect on the
date of determination had been the applicable rate for the entire period. Pro
forma computations shall be made in good faith by a Financial Officer of the
Borrower.

          "Purchase Money Indebtedness" means Indebtedness:

               (1) consisting of the deferred purchase price of property, plant
          and equipment, conditional sale obligations, obligations under any
          title retention agreement and other obligations Incurred in connection
          with the acquisition, construction or improvement of such asset, in
          each case where the amount of such Indebtedness does not exceed the
          greater of (A) the cost of the asset being financed and (B) the Fair
          Market Value of such asset; and

               (2) Incurred to finance such acquisition, construction or
          improvement by the Borrower or a Restricted Subsidiary of such asset;

provided, however, that such Indebtedness is Incurred within 180 days after such
acquisition or the completion of such construction or improvement.

          "Purchase Money Note" means a promissory note of a Receivables Entity
evidencing a line of credit, which may be irrevocable, from the Borrower or any
Subsidiary of the Borrower to a Receivables Entity in connection with a
Qualified Receivables Transaction, which note:

               (1) shall be repaid from cash available to the Receivables
          Entity, other than:

                    (A) amounts required to be established as reserves;

                    (B) amounts paid to investors in respect of interest;

                    (C) principal and other amounts owing to such investors; and

                    (D) amounts paid in connection with the purchase of newly
               generated receivables; and

                    (2) may be subordinated to the payments described in clause
               (A).

<PAGE>

                                                                              31

          "Qualified Receivables Transaction" means any transaction or series of
transactions that may be entered into by the Borrower or any of its Subsidiaries
pursuant to which the Borrower or any of its Subsidiaries may sell, convey or
otherwise transfer to:

               (1) a Receivables Entity (in the case of a transfer by the
          Borrower or any of its Subsidiaries); or

               (2) any other Person (in the case of a transfer by a Receivables
          Entity);

or may grant a security interest in, any accounts receivable (whether now
existing or arising in the future) of the Borrower or any of its Subsidiaries,
and any assets related thereto including, without limitation, all collateral
securing such accounts receivable, all contracts and all Guarantees or other
obligations in respect of such accounts receivable, proceeds of such accounts
receivable and other assets which are customarily transferred or in respect of
which security interests are customarily granted in connection with asset
securitization transactions involving accounts receivable; provided, however,
that the financing terms, covenants, termination events and other provisions
thereof shall be market terms (as determined in good faith by a Financial
Officer of the Borrower); and provided further, however, that no such
transaction or series of transactions shall be a Qualified Receivables
Transaction if any of the accounts receivable subject thereto is or would absent
such transaction or series of transactions otherwise be subject to a Lien
securing any U.S. Bank Indebtedness.

          The grant of a security interest in any accounts receivable of the
Borrower or any of its Restricted Subsidiaries to secure Bank Indebtedness shall
not be deemed a Qualified Receivables Transaction.

          "Reaffirmation Agreement" shall mean the Reaffirmation of Guarantee
and Security Documents substantially in the form of Exhibit F, among the Credit
Parties and the Collateral Agent, pursuant to which the Credit Parties shall
reaffirm their obligations under the Guarantee and Collateral Agreement and the
Security Documents to which they are a party.

          "Receivables Entity" means a (a) Wholly Owned Subsidiary of the
Borrower which is a Restricted Subsidiary and which is designated by the Board
of Directors (as provided below) as a Receivables Entity or (b) another Person
engaging in a Qualified Receivables Transaction with the Borrower which Person
engages in the business of the financing of accounts receivable, and in either
of clause (a) or (b):

               (1) no portion of the Indebtedness or any other obligations
          (contingent or otherwise) of which

                    (A) is Guaranteed by the Borrower or any Subsidiary of the
               Borrower (excluding Guarantees of obligations (other than the
               principal of, and interest on, Indebtedness) pursuant to Standard
               Securitization Undertakings);

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                                                                              32

                    (B) is recourse to or obligates the Borrower or any
               Subsidiary of the Borrower in any way other than pursuant to
               Standard Securitization Undertakings; or

                    (C) subjects any property or asset of the Borrower or any
               Subsidiary of the Borrower, directly or indirectly, contingently
               or otherwise, to the satisfaction thereof, other than pursuant to
               Standard Securitization Undertakings;

               (2) which is not an Affiliate of the Borrower or with which
          neither the Borrower nor any Subsidiary of the Borrower has any
          material contract, agreement, arrangement or understanding other than
          on terms which the Borrower reasonably believes to be no less
          favorable to the Borrower or such Subsidiary than those that might be
          obtained at the time from Persons that are not Affiliates of the
          Borrower; and

               (3) to which neither the Borrower nor any Subsidiary of the
          Borrower has any obligation to maintain or preserve such entity's
          financial condition or cause such entity to achieve certain levels of
          operating results.

          Any such designation by the Board of Directors shall be evidenced to
the Administrative Agent by filing with the Administrative Agent a certified
copy of the resolution of the Board of Directors giving effect to such
designation and a certificate of a Financial Officer certifying that such
designation complied with the foregoing conditions.

          "Reference Date" means March 12, 2004.

          "Refinance" means, in respect of any Indebtedness, to refinance,
extend, renew, refund, repay, prepay, redeem, defease or retire, or to issue
other Indebtedness in exchange or replacement for, such Indebtedness, including,
in any such case from time to time, after the discharge of the Indebtedness
being Refinanced. "Refinanced" and "Refinancing" shall have correlative
meanings.

          "Refinancing Indebtedness" means Indebtedness that is Incurred to
Refinance (including pursuant to any defeasance or discharge mechanism) any
Indebtedness of the Borrower or any Restricted Subsidiary existing on the
Restatement Date or Incurred in compliance with this Agreement (including
Indebtedness of the Borrower that Refinances Refinancing Indebtedness);
provided, however, that:

               (1) the Refinancing Indebtedness has a Stated Maturity no earlier
          than the Stated Maturity of the Indebtedness being Refinanced;

               (2) the Refinancing Indebtedness has an Average Life at the time
          such Refinancing Indebtedness is Incurred that is equal to or greater
          than the Average Life of the Indebtedness being refinanced;

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                                                                              33

               (3) such Refinancing Indebtedness is Incurred in an aggregate
          principal amount (or if Incurred with original issue discount, an
          aggregate issue price) that is equal to or less than the aggregate
          principal amount of the Indebtedness being refinanced (or if issued
          with original issue discount, the aggregate accreted value) then
          outstanding (or that would be outstanding if the entire committed
          amount of any credit facility being Refinanced were fully drawn (other
          than any such amount that would have been prohibited from being drawn
          pursuant to Section 6.01) (plus fees and expenses, including any
          premium and defeasance costs);

               (4) if the Indebtedness being Refinanced is subordinated in right
          of payment to the Obligations, such Refinancing Indebtedness is
          subordinated in right of payment to the Obligations at least to the
          same extent as the Indebtedness being Refinanced; and

               (5) if Incurred by the Borrower or any Domestic Subsidiary, the
          Refinancing Indebtedness is not secured by Liens on any assets other
          than the assets that secured the Indebtedness being refinanced, and
          any such Liens have no greater priority than the Liens securing the
          Indebtedness being refinanced;

provided further, however, that Refinancing Indebtedness shall not include:

                    (A) Indebtedness of a Restricted Subsidiary that is not a
               Subsidiary Guarantor that Refinances Indebtedness of the
               Borrower; or

                    (B) Indebtedness of the Borrower or a Restricted Subsidiary
               that Refinances Indebtedness of an Unrestricted Subsidiary.

          "Register" has the meaning set forth in Section 9.04.

          "Related Business" means any business reasonably related, ancillary or
complementary to the business of the Borrower and its Restricted Subsidiaries on
the Restatement Date.

          "Related Parties" means, with respect to any specified Person, such
Person's Affiliates and the respective directors, officers, employees, agents,
counsel, trustees and other advisors of such Person and such Person's
Affiliates.

          "Restatement Date" means the date on which the conditions specified in
Section 4.01 are satisfied (or waived in accordance with Section 9.02).

          "Restatement Date Perfection Certificate" means a certificate in the
form of Exhibit G or any other form approved by the Collateral Agent.

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                                                                              34

          "Restricted Payment" in respect of any Person means:

               (1) the declaration or payment of any dividend, any distribution
          on or in respect of its Capital Stock or any similar payment
          (including any payment in connection with any merger or consolidation
          involving the Borrower or any Restricted Subsidiary) to the direct or
          indirect holders of its Capital Stock in their capacity as such,
          except (A) dividends or distributions payable solely in its Capital
          Stock (other than Disqualified Stock or, in the case of a Restricted
          Subsidiary, Preferred Stock) and (B) dividends or distributions
          payable to the Borrower or a Restricted Subsidiary (and, if such
          Restricted Subsidiary has Capital Stock held by Persons other than the
          Borrower or other Restricted Subsidiaries, to such other Persons on no
          more than a pro rata basis);

               (2) the purchase, repurchase, redemption, retirement or other
          acquisition ("Purchase") for value of any Capital Stock of the
          Borrower held by any Person (other than the Borrower or a Restricted
          Subsidiary) or any Capital Stock of a Restricted Subsidiary held by
          any affiliate of such Person (other than by a Restricted Subsidiary)
          (other than in exchange for Capital Stock of the Borrower that is not
          Disqualified Stock);

               (3) the Purchase for value, prior to scheduled maturity, any
          scheduled repayment or any scheduled sinking fund payment, of any
          Subordinated Obligations (other than the Purchase for value of
          Subordinated Obligations acquired in anticipation of satisfying a
          sinking fund obligation, principal installment or final maturity, in
          each case due within one year of the date of such Purchase); or

               (4) any Investment (other than a Permitted Investment) in any
          Person.

          "Restricted Subsidiary" means any Subsidiary of the Borrower other
than an Unrestricted Subsidiary.

          "Sale/Leaseback Transaction" means an arrangement relating to
property, plant and equipment now owned or hereafter acquired by the Borrower or
a Restricted Subsidiary whereby the Borrower or a Restricted Subsidiary
transfers such property to a Person and the Borrower or such Restricted
Subsidiary leases it from such Person, other than (i) leases between the
Borrower and a Restricted Subsidiary or between Restricted Subsidiaries or (ii)
any such transaction entered into with respect to any property, plant and
equipment or any improvements thereto at the time of, or within 180 days after,
the acquisition or completion of construction of such property, plant and
equipment or such improvements (or, if later, the commencement of commercial
operation of any such property, plant and equipment), as the case may be, to
finance the cost of such property, plant and equipment or such improvements, as
the case may be.

          "SEC" means the Securities and Exchange Commission.

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                                                                              35

          "Second Lien Agreement" means this Agreement, the Amended and Restated
Second Lien Credit Agreement dated as of the date hereof, among the Borrower,
certain lenders and JPMCB, as administrative agent, as amended, restated,
supplemented, waived, replaced (whether or not upon termination, and whether
with the original lenders or otherwise), refinanced, restructured or otherwise
modified from time to time.

          "Secured Indebtedness" means any Indebtedness of the Borrower secured
by a Lien. "Secured Indebtedness" of a Subsidiary has a correlative meaning.

          "Secured Parties" means the Administrative Agent, the Collateral Agent
and each Lender.

          "Security Documents" means the Reaffirmation Agreement, the Guarantee
and Collateral Agreement, the Foreign Pledge Agreements, the Canadian Security
Agreements, the Mortgages and each other instrument or document delivered
pursuant to Section 5.08 to secure any of the Obligations.

          "Senior Indebtedness" of the Borrower or any Subsidiary Guarantor, as
the case may be, means the principal of, premium (if any) and accrued and unpaid
interest on (including interest accruing on or after the filing of any petition
in bankruptcy or for reorganization of the Borrower or any Subsidiary Guarantor,
as applicable, regardless of whether or not a claim for post-filing interest is
allowed in such proceedings), and fees and other amounts owing in respect of
Bank Indebtedness, Indebtedness under the 2006 Indenture (in the case of the
Borrower) and Guarantees thereof (in the case of the Subsidiary Guarantors) and
all other Indebtedness of the Borrower or any Subsidiary Guarantor, as
applicable, whether outstanding on the 2006 Indenture Closing Date or thereafter
Incurred, unless in the instrument creating or evidencing the same or pursuant
to which the same is outstanding it is provided that such obligations are
subordinated in right of payment to the Indebtedness under the 2006 Indenture or
such Subsidiary Guarantor's Guarantee thereof, as applicable; provided, however,
that Senior Indebtedness of the Borrower or any Subsidiary Guarantor shall not
include: (a) any obligation of the Borrower to any Subsidiary of the Borrower or
of such Subsidiary Guarantor to the Borrower or any other Subsidiary of the
Borrower; (b) any liability for Federal, state, local or other taxes owed or
owing by the Borrower or such Subsidiary Guarantor, as applicable; (c) any
accounts payable or other liability to trade creditors arising in the ordinary
course of business (including Guarantees thereof or instruments evidencing such
liabilities); (d) any Indebtedness or obligation of the Borrower (and any
accrued and unpaid interest in respect thereof) that by its terms is subordinate
or junior in right of payment to any other Indebtedness or obligation of the
Borrower or such Subsidiary Guarantor, as applicable, including any Subordinated
Obligations (as defined in the 2006 Indenture) of the Borrower or such
Subsidiary Guarantor, as applicable; (e) any obligations with respect to Capital
Stock; or (f) any Indebtedness Incurred in violation of this Agreement.

          "Senior Subordinated-Lien Collateral Agent" means, as to any Senior
Subordinated-Lien Indebtedness, the collateral agent under the applicable Senior
Subordinated-Lien Indebtedness Security Documents.

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                                                                              36

          "Senior Subordinated-Lien Governing Documents" means each Indenture or
other agreement or instrument providing for the issuance or setting forth the
terms of any Senior Subordinated-Lien Indebtedness.

          "Senior Subordinated-Lien Indebtedness" means Indebtedness of the
Borrower that (a) is secured by Liens permitted under Section 6.06(b), but that
is not secured by Liens on any additional assets, (b) constitutes Initial Junior
Indebtedness or Designated Junior Obligations under and as defined in the Lien
Subordination and Intercreditor Agreement, and the Liens securing which are
subordinated under the Lien Subordination and Intercreditor Agreement to the
Liens securing the Obligations and (c) does not contain provisions inconsistent
with the restrictions of Schedule 1.01C. Each of the Borrower's 11% Senior
Secured Notes due 2011 and its Senior Secured Floating Rate Notes due 2011
issued on March 12, 2004, and the Indebtedness under the Third Lien Agreement
are Senior Subordinated-Lien Indebtedness.

          "Senior Subordinated-Lien Indebtedness Security Documents" means, as
to any Senior Subordinated-Lien Indebtedness, the security agreements, pledge
agreements, mortgages and other documents creating Liens on assets of the
Borrower and the Subsidiary Guarantors to secure the applicable Senior
Subordinated-Lien Obligations.

          "Senior Subordinated-Lien Obligations" means, as to any Senior
Subordinated-Lien Indebtedness, (a) the principal of and all premium or
make-whole amounts, if any, and interest payable in respect of such Senior
Subordinated-Lien Indebtedness, (b) any amounts payable under Guarantees of such
Senior Subordinated-Lien Indebtedness by Subsidiaries and (c) all other amounts
payable by the Borrower or any Subsidiary under such Senior Subordinated-Lien
Indebtedness, the applicable Senior Subordinated-Lien Indebtedness Security
Documents (to the extent such amounts relate to such Senior Subordinated-Lien
Indebtedness) or the applicable Senior Subordinated-Lien Governing Documents.

          "Specified Asset Sale" means (i) the sale of all or a substantial
portion of the assets and liabilities of the Borrower's Engineered Products
Division or (ii) the sale of all or a portion of the Borrower's properties in
Akron, Summit County, Ohio.

          "Specified Jurisdiction" means The United States of America and
Canada.

          "Standard & Poor's" means Standard & Poor's Ratings Services, a
division of The McGraw-Hill Companies, Inc., or any successor thereto.

          "Standard Securitization Undertakings" means representations,
warranties, covenants and indemnities entered into by the Borrower or any
Subsidiary of the Borrower which, taken as a whole, are customary in an accounts
receivable transaction.

          "Stated Maturity" means, with respect to any Indebtedness, the date
specified in the documentation governing such Indebtedness as the fixed date on
which the final payment of principal of such Indebtedness is due and payable,
including pursuant to any mandatory redemption provision (but excluding any
provision providing for the repurchase of such Indebtedness at the option of the
holder thereof upon the

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                                                                              37

happening of any contingency beyond the control of the Borrower unless such
contingency has occurred). The "Stated Maturity" of the Obligations means the
Maturity Date.

          "Statutory Reserve Rate" means a fraction (expressed as a decimal),
the numerator of which is the number one and the denominator of which is the
number one minus the aggregate of the maximum reserve percentages (including any
marginal, special, emergency or supplemental reserves) expressed as a decimal
established by the Board to which the Administrative Agent is subject, with
respect to the Adjusted LIBO Rate, for Eurocurrency funding (currently referred
to as "Eurocurrency Liabilities" in Regulation D of the Board). Such reserve
percentages shall include those imposed pursuant to such Regulation D.
Eurodollar Loans shall be deemed to constitute Eurocurrency funding and to be
subject to such reserve requirements without benefit of or credit for proration,
exemptions or offsets that may be available from time to time to any Lender
under such Regulation D or any comparable regulation. The Statutory Reserve Rate
shall be adjusted automatically on and as of the effective date of any change in
any reserve percentage.

          "Subordinated Obligation" means any Indebtedness of the Borrower
(whether outstanding on the Restatement Date or thereafter Incurred) (a) that by
its terms is subordinate or junior in right of payment to the Obligations or (b)
that is not Secured Indebtedness or (c) that is secured subject to an agreement
subordinating its Liens to those securing the Obligations. For the avoidance of
doubt, "Subordinated Obligations" shall include the Senior Subordinated-Lien
Obligations and any unsecured Indebtedness of the Borrower and the Subsidiary
Guarantors (including the Borrower's 4% Convertible Senior Notes due 2034 and
Floating Rate Notes due 2009). "Subordinated Obligation" of a Subsidiary
Guarantor has a correlative meaning.

          "subsidiary" means, with respect to any Person (the "parent") at any
date, any corporation, limited liability company, partnership, association or
other entity the accounts of which are consolidated with those of the parent in
the parent's consolidated financial statements in accordance with GAAP as of
such date, as well as any other corporation, limited liability company,
partnership, association or other entity of which securities or other ownership
interests representing more than 50% of the equity or more than 50% of the
ordinary voting power or, in the case of a partnership, more than 50% of the
general partnership interests are, as of such date, owned, controlled or held by
the parent or one or more subsidiaries of the parent or by the parent and one or
more subsidiaries of the parent.

          "Subsidiary" means any subsidiary of the Borrower (other than Tire &
Wheel Assemblies, Inc. at any time when not more than 50% of the Capital Stock
or 50% of the voting power are, as of such date, owned or Controlled by the
Borrower).

          "Subsidiary Guarantor" means any Subsidiary that is, or is required
pursuant to Section 5.08 to become, a Guarantor (as defined in the Guarantee and
Collateral Agreement).

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                                                                              38

          "Swap Agreement" means any agreement in respect of any Hedging
Obligations.

          "Taxes" means any and all present or future taxes, levies, imposts,
duties, deductions, charges or withholdings imposed by any Governmental
Authority.

          "Temporary Cash Investments" means any of the following:

          (a) direct obligations of, or obligations the principal of and
     interest on which are unconditionally guaranteed by, the United States of
     America (or by any agency thereof to the extent such obligations are backed
     by the full faith and credit of the United States of America), in each case
     maturing within one year from the date of acquisition thereof;

          (b) investments in commercial paper maturing within 270 days from the
     date of acquisition thereof, and having, at such date of acquisition,
     ratings of A2 or higher from Standard & Poor's and P2 or higher from
     Moody's;

          (c) investments in certificates of deposit, banker's acceptances and
     time deposits maturing within 180 days from the date of acquisition thereof
     and issued or guaranteed by or placed with, and money market deposit
     accounts issued or offered by any commercial bank organized under the laws
     of the United States of America or any state thereof which has a short-term
     deposit rating of A1 from Standard & Poor's and P1 from Moody's and has a
     combined capital and surplus and undivided profits of not less than
     $500,000,000;

          (d) fully collateralized repurchase agreements with a term of not more
     than 30 days for securities described in clause (a) above and entered into
     with a financial institution described in clause (c) above;

          (e) money market funds that (i) comply with the criteria set forth in
     SEC Rule 2a-7 under the Investment Company Act of 1940, (ii) are rated AAA
     by Standard & Poor's and Aaa by Moody's and (iii) have portfolio assets of
     at least $3,000,000,000;

          (f) investments of the type and maturity described in clauses (b)
     through (e) of foreign obligors, which investments or obligor have ratings
     described in such clauses or equivalent ratings from comparable foreign
     rating agencies (and with respect to clause (e), are not required to comply
     with the Rule 2a-7 criteria);

          (g) investments of the type and maturity described in clause (c) in
     any obligor organized under the laws of a jurisdiction other than the
     United States that (A) is a branch or subsidiary of a Lender or the
     ultimate parent company of a Lender under any of the Credit Facilities
     Agreements (but only if such Lender meets the ratings and capital, surplus
     and undivided profits requirements of such clause (c)) or (B) carries a
     rating at least equivalent to the rating of the sovereign nation in which
     it is located; and

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                                                                              39

          (h) in the case of any Foreign Subsidiary, (i) marketable direct
     obligations issued or unconditionally guaranteed by the sovereign nation in
     which such Foreign Subsidiary is organized and is conducting business or
     issued by an agency of such sovereign nation and backed by the full faith
     and credit of such sovereign nation, in each case maturing within one year
     from the date of acquisition, so long as the indebtedness of such sovereign
     nation is rated at least A by Standard & Poor's or A2 by Moody's or carries
     an equivalent rating from a comparable foreign rating agency, and (ii)
     other investments of the type and maturity described in clause (c) in
     obligors organized under the laws of a jurisdiction other than the United
     States in any country in which such Subsidiary is located, provided,
     however, that the investments permitted under this subclause (ii) shall be
     made in amounts and jurisdictions consistent with the Borrower's policies
     governing short-term investments.

          "Third Lien Agreement" means the Third Lien Credit Agreement dated as
of April 8, 2005, among the Borrower, certain Subsidiaries of the Borrower party
thereto, certain lenders and JPMCB, as administrative agent, as amended,
restated, supplemented, waived, replaced (whether or not upon termination, and
whether with the original lenders or otherwise), refinanced, restructured or
otherwise modified from time to time (except to the extent that any such
amendment, restatement, supplement, waiver, replacement, refinancing,
restructuring or other modification thereto would be prohibited by the terms of
this Agreement, unless otherwise agreed to by the Majority Lenders).

          "Third Lien Collateral Agreement" means the Collateral Agreement dated
as of March 12, 2004, among the Borrower, the Subsidiaries of the Borrower
identified therein and Wilmington Trust Company, as collateral agent, as from
time to time amended, supplemented or otherwise modified (subject to any
restrictions on such amendments, supplements or modifications set forth herein).

          "Total Assets" of any Subsidiary means (a) in the case of any
Subsidiary organized in a Specified Jurisdiction, (i) the total assets of such
Subsidiary, excluding Intercompany Items, plus (ii) if the Net Intercompany
Items of such Subsidiary shall be positive, the amount of such Net Intercompany
Items; and (b) in the case of any other Subsidiary, the total assets of such
Subsidiary, excluding Intercompany Items.

          "Trade Payables" means, with respect to any Person, any accounts
payable or any indebtedness or monetary obligation to trade creditors created,
assumed or Guaranteed by such Person arising in the ordinary course of business
in connection with the acquisition of goods or services.

          "Transactions" means the execution, delivery and performance by the
Borrower of this Agreement and by the Borrower, the Subsidiary Guarantors and
the Grantors, as applicable, of the Reaffirmation Agreement and the other Credit
Documents, the borrowing of the Loans, the creation and the continuation of the
Liens and Guarantees provided for in the Security Documents and the other
transactions contemplated hereby.

<PAGE>

                                                                              40

          "2003 MGCA" means the Master Guarantee and Collateral Agreement dated
as of March 31, 2003, among the Borrower, the subsidiary guarantors thereunder,
the subsidiary grantors thereunder, certain other Subsidiaries, certain
financial institutions, and the collateral agent thereunder.

          "2006 Indenture Closing Date" means November 21, 2006.

          "2006 Indenture" means the Indenture dated as of November 21, 2006,
between the Borrower and Wells Fargo Bank, N.A., as Trustee.

          "Type", when used in reference to any Loan or Borrowing, refers to
whether the rate of interest on such Loan, or on the Loans comprising such
Borrowing, is determined by reference to the Adjusted LIBO Rate or the Alternate
Base Rate.

          "UCC" means Article 9 of the Uniform Commercial Code as from time to
time in effect in the State of New York.

          "Unrestricted Subsidiary" means:

          (a) any Subsidiary of the Borrower that at the time of determination
     shall be designated an Unrestricted Subsidiary by the Board of Directors in
     the manner provided below and

          (b) any Subsidiary of an Unrestricted Subsidiary.

          The Board of Directors may designate any Subsidiary of the Borrower
(including any newly acquired or newly formed Subsidiary of the Borrower) to be
an Unrestricted Subsidiary unless such Subsidiary or any of its Subsidiaries
owns any Capital Stock or Indebtedness of, or owns or holds any Lien on any
property of, the Borrower or any other Subsidiary of the Borrower that is not a
Subsidiary of the Subsidiary to be so designated; provided, however, that
either:

               (A) the Subsidiary to be so designated has total Consolidated
          assets of $1,000 or less; or

               (B) if such Subsidiary has total Consolidated assets greater than
          $1,000, then such designation would be permitted under Section 6.02.

The Board of Directors may designate any Unrestricted Subsidiary to be a
Restricted Subsidiary; provided, however, that immediately after giving effect
to such designation:

          (x) (1) the Borrower could Incur $1.00 of additional Indebtedness
under Section 6.01(a) or (2) the Consolidated Coverage Ratio for the Borrower
and its Restricted Subsidiaries would be greater after giving effect to such
designation than before such designation and

          (2) no Default shall have occurred and be continuing.

<PAGE>

                                                                              41

Any such designation of a Subsidiary as a Restricted Subsidiary or Unrestricted
Subsidiary by the Board of Directors shall be evidenced to the Administrative
Agent by promptly filing the Administrative Agent a copy of the resolution of
the Board of Directors giving effect to such designation and a certificate of a
Financial Officer certifying that such designation complied with the foregoing
provisions.

          "U.S. Bank Indebtedness" means any and all amounts payable under or in
respect of the U.S. Credit Agreements and any Refinancing Indebtedness with
respect thereto or with respect to such Refinancing Indebtedness, as amended
from time to time, including principal, premium (if any), interest (including
interest accruing on or after the filing of any petition in bankruptcy or for
reorganization relating to the Borrower whether or not a claim for post-filing
interest is allowed in such proceedings), fees, charges, expenses, reimbursement
obligations and all other amounts payable thereunder or in respect thereof.

          "U.S. Credit Agreements" means (i) the First Lien Agreement and (ii)
the Second Lien Agreement, each as amended, restated, supplemented, waived,
replaced (whether or not upon termination, and whether with the original lenders
or otherwise), refinanced, restructured or otherwise modified from time to time
(except to the extent that any such amendment, restatement, supplement, waiver,
replacement, refinancing, restructuring or other modification thereto would be
prohibited by the terms of this Agreement, unless otherwise agreed to by the
Majority Lenders).

          "U.S. Dollar Equivalent" means with respect to any monetary amount in
a currency other than dollars, at any time for determination thereof, the amount
of dollars obtained by converting such foreign currency involved in such
computation into dollars at the spot rate for the purchase of dollars with the
applicable foreign currency as published in The Wall Street Journal in the
"Exchange Rates" column under the heading "Currency Trading" on the date two
Business Days prior to such determination.

          "Wholly Owned Subsidiary" of any Person shall mean a subsidiary of
such Person of which securities (except for directors' qualifying shares) or
other ownership interests representing 100% of the Capital Stock are, at the
time any determination is being made, owned, controlled or held by such Person
or one or more wholly owned Subsidiaries of such Person or by such Person and
one or more wholly owned Subsidiaries of such Person.

          "Withdrawal Liability" means liability to a Multiemployer Plan as a
result of a complete or partial withdrawal from such Multiemployer Plan, as such
terms are defined in Part I of Subtitle E of Title IV of ERISA.

          SECTION 1.02. [intentionally omitted]

          SECTION 1.03. Terms Generally. The definitions of terms herein shall
apply equally to the singular and plural forms of the terms defined. Whenever
the context may require, any pronoun shall include the corresponding masculine,
feminine and neuter forms. The words "include", "includes" and "including" shall
be deemed to

<PAGE>

                                                                              42

be followed by the phrase "without limitation". The word "will" shall be
construed to have the same meaning and effect as the word "shall". Unless the
context requires otherwise (a) any definition of or reference to any agreement,
instrument or other document herein shall be construed as referring to such
agreement, instrument or other document as from time to time amended,
supplemented or otherwise modified (subject to any restrictions on such
amendments, supplements or modifications set forth herein), (b) any reference
herein to any Person shall be construed to include such Person's successors and
assigns, but shall not be deemed to include the subsidiaries of such Person
unless express reference is made to such subsidiaries, (c) the words "herein",
"hereof" and "hereunder", and words of similar import, shall be construed to
refer to this Agreement in its entirety and not to any particular provision
hereof, (d) all references herein to Articles, Sections, Exhibits and Schedules
shall be construed to refer to Articles and Sections of, and Exhibits and
Schedules to, this Agreement, and (e) the words "asset" and "property" shall be
construed to have the same meaning and effect and to refer to any and all
tangible and intangible assets and properties, including cash, securities,
accounts and contract rights.

          SECTION 1.04. Accounting Terms; GAAP. Except as otherwise expressly
provided herein, all terms of an accounting or financial nature shall be
construed in accordance with GAAP, as in effect from time to time; provided
that, if the Borrower notifies the Administrative Agent that the Borrower
requests an amendment to any provision hereof to eliminate the effect of any
change occurring after the date hereof in GAAP or in the application thereof on
the operation of such provision (or if the Administrative Agent notifies the
Borrower that the Majority Lenders request an amendment to any provision hereof
for such purpose), regardless of whether any such notice is given before or
after such change in GAAP or in the application thereof, then such provision
shall be interpreted on the basis of GAAP as in effect and applied immediately
before such change shall have become effective until such notice shall have been
withdrawn or such provision amended in accordance herewith.

                                   ARTICLE II

                                   The Credits

          SECTION 2.01. Restatement Date Transactions. Subject to the terms and
conditions set forth herein, (a) each Continuing Lender will continue as a
Lender under this Agreement holding on the Restatement Date, after giving effect
to the transactions provided for herein, a Loan in the amount set forth opposite
the name of such Lender on Schedule 2.01, and (b) each Lender having a
Commitment as set forth in Schedule 2.01 agrees to make a Loan to the Borrower
on the Restatement Date in a principal amount not exceeding its Commitment,
which amount will be applied to repay outstanding Loans of the Lenders under the
Existing Credit Agreement other than the Loans that continue under clause (a)
above to be held by the Continuing Lenders holding the same immediately prior to
the transactions provided for herein, with the result that each Lender will hold
on the Restatement Date, after giving effect to the transactions provided for
herein, a Loan in the amount set forth opposite its name on Schedule 2.01.
Amounts paid

<PAGE>

                                                                              43

or prepaid in respect of Loans may not be reborrowed. The Commitments of Lenders
shall expire at 5:00 p.m., New York City time, on the Restatement Date.

          SECTION 2.02. Loans and Borrowings. (a) Each Loan outstanding on the
Restatement Date, after giving effect to the transactions provided for in
Section 2.01, shall be part of a Borrowing consisting of Loans held ratably by
the Lenders in accordance with the percentages that their respective Loans bear
to the aggregate principal amount of the outstanding Loans. The failure of any
Lender having a Commitment to make any Loan required to be made by it on the
Restatement Date shall not relieve any other Lender of its obligations
hereunder; provided that the Commitments of the Lenders are several and no
Lender shall be responsible for any other Lender's failure to make Loans as
required.

          (b) Subject to Section 2.10, each Borrowing shall be comprised
entirely of ABR Loans or Eurodollar Loans as the Borrower may request in
accordance herewith. Each Lender at its option may make, convert or continue any
Eurodollar Loan by causing any domestic or foreign branch or Affiliate of such
Lender to make, convert or continue such Loan; provided that any exercise of
such option shall not affect the obligation of the Borrower to repay such Loan
in accordance with the terms of this Agreement.

          (c) At the commencement of each Interest Period for any Eurodollar
Borrowing, such Borrowing shall be in an aggregate amount that is an integral
multiple of $1,000,000 and not less than $5,000,000. At the time that each ABR
Borrowing is made, such Borrowing shall be in an aggregate amount that is an
integral multiple of $1,000,000 and not less than $5,000,000. Borrowings of more
than one Type may be outstanding at the same time; provided that there shall not
at any time be more than a total of 20 Eurodollar Borrowings outstanding.

          (d) Notwithstanding any other provision of this Agreement, the
Borrower shall not be entitled to request, or to elect to convert or continue,
any Borrowing if the Interest Period requested with respect thereto would end
after the Maturity Date.

          SECTION 2.03. Borrowing Procedure. To request a Borrowing on the
Restatement Date, the Borrower shall notify the Administrative Agent of such
request by telephone not later than 10:30 a.m., New York City time, on the
Restatement Date. Such telephonic Borrowing Request shall be irrevocable and
shall be confirmed promptly by hand delivery or telecopy to the Administrative
Agent of a written Borrowing Request signed by the Borrower. Such telephonic and
written Borrowing Request shall specify the following information in compliance
with Section 2.02:

          (i) the aggregate amount of the requested Borrowing;

          (ii) the proposed Restatement Date, which shall be a Business Day;

          (iii) whether such Borrowing is to be an ABR Borrowing; and

          (iv) the location and number of the Borrower's account to which funds
     are to be disbursed, which shall comply with the requirements of Section
     2.04.

<PAGE>

                                                                              44

If no election as to the Type of Borrowing is specified, then the requested
Borrowing shall be an ABR Borrowing. If no Interest Period is specified with
respect to any requested Eurodollar Borrowing, then the Borrower shall be deemed
to have selected an Interest Period of one month's duration. Promptly following
receipt of a Borrowing Request in accordance with this Section, the
Administrative Agent shall advise each Lender of the details thereof and of the
amount of such Lender's Loan to be made as part of the requested Borrowing.

          SECTION 2.04. Funding of Purchases. (a) Each Lender having a
Commitment shall make each Loan to be made by it hereunder on the Restatement
Date by wire transfer of immediately available funds by 12:30 p.m., New York
City time, to the account of the Administrative Agent most recently designated
by it for such purpose by notice to the Lenders. The Administrative Agent will
apply such amounts to pay Lenders under the Existing Credit Agreement the
aggregate principal amount of the Loans of such lenders that will not be
continued hereunder and held by the Continuing Lenders.

          (b) Unless the Administrative Agent shall have received notice from a
Lender prior to the Restatement Date that such Lender will not make available to
the Administrative Agent the funds required to be made available by such Lender
under Section 2.01, the Administrative Agent may assume that such Lender has
made such funds available on such date in accordance with paragraph (a) of this
Section and may, in reliance upon such assumption, repay Loans from Lenders
under the Existing Credit Agreement in a corresponding amount. In such event, if
a Lender has not in fact made its funds available to the Administrative Agent,
then the applicable Lender and the Borrower severally agree to pay to the
Administrative Agent forthwith on demand such corresponding amount with interest
thereon, for each day from and including the date such amount is made available
to the Borrower to but excluding the date of payment to the Administrative
Agent, at (i) in the case of such Lender, the greater of the Federal Funds
Effective Rate and a rate determined by the Administrative Agent in accordance
with banking industry rules on interbank compensation or (ii) in the case of the
Borrower, the interest rate applicable to ABR Loans. If such Lender pays such
amount to the Administrative Agent, then such amount shall constitute such
Lender's Loan included in such Borrowing. It is agreed that no payment by the
Borrower under this paragraph will be subject to any break-funding payment under
Section 2.12.

          SECTION 2.05. Interest Elections. (a) Each Borrowing initially shall
be of the Type outstanding and, in the case of a Eurodollar Borrowing, shall
have the Interest Period in effect after giving effect to the transactions on
the Restatement Date. Thereafter, the Borrower may elect to convert such
Borrowing to a different Type or to continue such Borrowing and, in the case of
a Eurodollar Borrowing, may elect Interest Periods therefor, all as provided in
this Section. The Borrower may elect different options with respect to different
portions of the affected Borrowing, in which case each such portion shall be
allocated ratably among the Lenders holding the Loans comprising such Borrowing,
and the Loans comprising each such portion shall be considered a separate
Borrowing.

<PAGE>

                                                                              45

          (b) To make an election pursuant to this Section, the Borrower shall
notify the Administrative Agent of such election by telephone (a) in the case of
a Eurodollar Borrowing, not later than 3:00 p.m., New York City time, three
Business Days before the date of the proposed Borrowing or (b) in the case of an
ABR Borrowing, not later than 10:30 a.m., New York City time, on the date of the
proposed Borrowing. Each such telephonic Interest Election Request shall be
irrevocable and shall be confirmed promptly by hand delivery or telecopy to the
Administrative Agent of a written Interest Election Request signed by the
Borrower.

          (c) Each telephonic and written Interest Election Request shall
specify the following information in compliance with Section 2.02 and 2.16(c):

          (i) the Borrowing to which such Interest Election Request applies and,
     if different options are being elected with respect to different portions
     thereof, the portions thereof to be allocated to each resulting Borrowing
     (in which case the information to be specified pursuant to clauses (iii)
     and (iv) below shall be specified for each resulting Borrowing);

          (ii) the effective date of the election made pursuant to such Interest
     Election Request, which shall be a Business Day;

          (iii) whether the resulting Borrowing is to be an ABR Borrowing or a
     Eurodollar Borrowing; and

          (iv) if the resulting Borrowing is a Eurodollar Borrowing, the
     Interest Period to be applicable thereto after giving effect to such
     election, which shall be a period contemplated by the definition of the
     term "Interest Period".

If any such Interest Election Request requests a Eurodollar Borrowing but does
not specify an Interest Period, then the Borrower shall be deemed to have
selected an Interest Period of one month's duration.

          (d) Promptly following receipt of an Interest Election Request, the
Administrative Agent shall advise each Lender of the details thereof and of such
Lender's portion of each resulting Borrowing.

          (e) If the Borrower fails to deliver a timely Interest Election
Request with respect to a Eurodollar Borrowing prior to the end of the Interest
Period applicable thereto, then, unless such Borrowing is repaid as provided
herein, at the end of such Interest Period such Borrowing shall be converted to
an ABR Borrowing. Notwithstanding any contrary provision hereof, if an Event of
Default has occurred and is continuing and the Administrative Agent, at the
request of the Majority Lenders, so notifies the Borrower, then, so long as an
Event of Default is continuing (i) no outstanding Borrowing may be converted to
or continued as a Eurodollar Borrowing and (ii) unless repaid, each Eurodollar
Borrowing shall be converted to an ABR Borrowing at the end of the Interest
Period applicable thereto.
<PAGE>

                                                                              46

          SECTION 2.06. Repayment of Loans; Evidence of Debt. (a) The Borrower
hereby unconditionally promises to pay to the Administrative Agent for the
account of each Lender the then unpaid principal amount of each Loan on the
Maturity Date.

          (b) Each Lender shall maintain in accordance with its usual practice
an account or accounts evidencing the Indebtedness of the Borrower to such
Lender resulting from each Loan made or held by such Lender, including the
amounts of principal and interest payable and paid to such Lender from time to
time hereunder.

          (c) The Administrative Agent shall maintain accounts in which it shall
record (i) the amount of each Loan made hereunder, the Type thereof and the
Interest Period applicable thereto, (ii) the amount of any principal or interest
due and payable or to become due and payable from the Borrower to each Lender
hereunder and (iii) the amount of any sum received by the Administrative Agent
hereunder for the account of the Lenders and each Lender's share thereof.

          (d) The entries made in the accounts maintained pursuant to paragraph
(b) or (c) of this Section shall be prima facie evidence of the existence and
amounts of the obligations recorded therein; provided that the failure of any
Lender or the Administrative Agent to maintain such accounts or any error
therein (including any failure to record the making or repayment of any Loan)
shall not in any manner affect the obligation of the Borrower to repay the Loans
in accordance with the terms of this Agreement or prevent the Borrower's
obligations in respect of Loans from being discharged to the extent of amounts
actually paid in respect thereof.

          (e) Any Lender may request that Loans made by it be evidenced by a
promissory note. In such event, the Borrower shall prepare, execute and deliver
to such Lender a promissory note payable to the order of such Lender (or, if
requested by such Lender, to such Lender and its registered assigns) in
substantially the form set forth in Exhibit C hereto. Thereafter, the Loans
evidenced by such promissory note and interest thereon shall at all times
(including after assignment pursuant to Section 9.04) be represented by one or
more promissory notes in such form payable to the order of the payee named
therein (or, if such promissory note is a registered note, to such payee and its
registered assigns).

          SECTION 2.07. Prepayment of Loans. (a) The Borrower shall have the
right at any time and from time to time to voluntarily prepay any Borrowing in
whole or in part, subject to paragraph (c) of this Section.

          (b) For purposes of complying with Section 6.04(c)(ii) or for any
other reason, the Borrower may at any time make an offer to prepay Loans by
notifying the Administrative Agent by telephone (confirmed by telecopy) of (i)
the amount of the Loans subject to such prepayment offer and (ii) the date
(which shall not be sooner than five Business Days after the date on which such
notice is delivered) before which each Lender shall be entitled to elect, by
written notice to the Administrative Agent, to receive a prepayment of its Loan
in an amount equal to such Lender's ratable share of such

<PAGE>

                                                                              47

prepayment amount based on the respective outstanding Loans of the Lenders.
Promptly following receipt of any such notice from the Borrower, the
Administrative Agent shall advise the Lenders of such prepayment offer. Within
three Business Days of the Prepayment Election Date, the Borrower shall prepay
such Loans as the Lenders shall have elected to have prepaid in accordance with
the foregoing (and no prepayment shall be required in respect of amounts offered
to Lenders who did not elect to accept a prepayment).

          (c) The Borrower shall notify the Administrative Agent by telephone
(confirmed by telecopy) of any prepayment under paragraph (a) or (b) above (i)
in the case of prepayment of a Eurodollar Borrowing, not later than 3:00 p.m.,
New York City time, three Business Days before the date of prepayment and (ii)
in the case of prepayment of an ABR Borrowing, not later than 11:00 a.m., New
York City time, one Business Day before the date of prepayment. Each such notice
shall be irrevocable and shall specify the prepayment date and the principal
amount of each Borrowing or portion thereof to be prepaid. Promptly following
receipt of any such notice relating to a Borrowing, the Administrative Agent
shall advise the Lenders of the contents thereof. Each partial prepayment of any
Borrowing under paragraph (a) shall be in an amount that would be permitted in
the case of an advance of a Borrowing of the same Type as provided in Section
2.02. Each prepayment of a Borrowing shall be applied ratably to the Loans
included in the prepaid Borrowing. Prepayments shall be accompanied by accrued
interest to the extent required by Section 2.09.

          SECTION 2.08. Fees. The Borrower agrees to pay to the Administrative
Agent, for its own account, fees in the amounts and at the times separately
agreed upon between the Borrower and the Administrative Agent.

          SECTION 2.09. Interest. (a) The Loans comprising each ABR Borrowing
shall bear interest at the Alternate Base Rate plus 0.75% per annum; provided
that at any time when the Borrower has effective corporate credit ratings of Ba3
or better from Moody's and BB- or better from Standard & Poor's, in each case
with at least stable outlook, the Loans comprising each ABR Borrowing shall bear
interest at the Alternate Base Rate plus 0.50% per annum.

          (b) The Loans comprising each Eurodollar Borrowing shall bear interest
at the Adjusted LIBO Rate for the Interest Period in effect for such Borrowing
plus 1.75% per annum; provided that at any time when the Borrower has effective
corporate credit ratings of Ba3 or better from Moody's and BB- or better from
Standard & Poor's, in each case with at least stable outlook, the Loans
comprising each Eurodollar Borrowing shall bear interest at the Adjusted LIBO
Rate plus 1.50% per annum.

          (c) Notwithstanding the foregoing, if any principal of or interest on
any Loan or any fee or other amount payable by the Borrower hereunder is not
paid when due, whether at stated maturity, upon acceleration or otherwise, such
overdue amount shall bear interest, after as well as before judgment, at a rate
per annum equal to (i) in the case of overdue principal of any Loan, 2.00% plus
the rate otherwise applicable to such Loan as provided in the preceding
paragraphs of this Section or (ii) in the case of any

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                                                                              48

other amount, 2.00% plus the rate applicable to ABR Loans as provided in
paragraph (a) of this Section.

          (d) Accrued interest on each Loan shall be payable in arrears on each
Interest Payment Date for such Loan; provided that (i) interest accrued pursuant
to paragraph (c) of this Section shall be payable on demand, (ii) in the event
of any repayment or prepayment of any Loan, accrued interest on the principal
amount repaid or prepaid shall be payable on the date of such repayment or
prepayment and (iii) in the event of any conversion of any Eurodollar Loan prior
to the end of the current Interest Period therefor, accrued interest on such
Loan shall be payable on the effective date of such conversion.

          (e) All interest hereunder shall be computed on the basis of a year of
360 days, except that interest computed by reference to the Alternate Base Rate
at times when the Alternate Base Rate is based on the Prime Rate shall be
computed on the basis of a year of 365 days (or 366 days in a leap year), and in
each case shall be payable for the actual number of days elapsed (including the
first day but excluding the last day). The applicable Alternate Base Rate or
Adjusted LIBO Rate shall be determined by the Administrative Agent, and such
determination shall be conclusive absent manifest error.

          SECTION 2.10. Alternate Rate of Interest. If prior to the commencement
of any Interest Period for a Eurodollar Borrowing:

          (a) the Administrative Agent determines (which determination shall be
     conclusive absent manifest error) that adequate and reasonable means do not
     exist for ascertaining the Adjusted LIBO Rate for such Interest Period; or

          (b) the Administrative Agent is advised by the Majority Lenders that
     the Adjusted LIBO Rate for such Interest Period will not adequately and
     fairly reflect the cost to such Lenders (or any Lender) of making or
     maintaining their Loans (or its Loan) included in such Borrowing for such
     Interest Period;

then the Administrative Agent shall give notice thereof to the Borrower and the
Lenders by telephone or telecopy as promptly as practicable thereafter and,
until the Administrative Agent notifies the Borrower and the Lenders that the
circumstances giving rise to such notice no longer exist, (i) any Interest
Election Request that requests the conversion of any Borrowing to, or
continuation of any Borrowing as, a Eurodollar Borrowing shall be ineffective
and (ii) if any Borrowing Request requests a Eurodollar Borrowing, such
Borrowing shall be made as an ABR Borrowing. Each determination by the
Administrative Agent hereunder shall be conclusive absent manifest error.

          SECTION 2.11. Increased Costs. (a) If any Change in Law shall:

          (i) impose, modify or deem applicable any reserve, special deposit or
     similar requirement against assets of, deposits with or for the account of,
     or credit extended by, any Lender (except any such reserve requirement
     reflected in the Adjusted LIBO Rate); or

<PAGE>

                                                                              49

          (ii) impose on any Lender or the London interbank market any other
     condition (other than Taxes) affecting this Agreement or Eurodollar Loans
     made by such Lender;

and the result of any of the foregoing shall be to increase the cost to such
Lender of making or maintaining any Eurodollar Loan by an amount deemed by such
Lender to be material, then the Borrower will pay to such Lender such additional
amount or amounts as will compensate such Lender for such additional costs
incurred or reduction suffered.

          (b) If any Lender determines that any Change in Law regarding capital
requirements has had or would have the effect of reducing the rate of return on
such Lender's capital or on the capital of such Lender's holding company, if
any, in each case by an amount deemed by such Lender to be material, as a
consequence of this Agreement or the Loans made or held by such Lender, to a
level below that which such Lender or such Lender's holding company would have
achieved but for such Change in Law (taking into consideration such Lender's
policies and the policies of such Lender's holding company with respect to
capital adequacy), then from time to time the Borrower will pay to such Lender
such additional amount or amounts as will compensate such Lender or such
Lender's holding company for any such reduction suffered.

          (c) A certificate of a Lender setting forth the amount or amounts
necessary to compensate such Lender or its holding company, as the case may be,
as specified in paragraph (a) or (b) of this Section shall be delivered to the
Borrower. The Borrower shall pay such Lender the amount shown as due on any such
certificate within 10 days after receipt thereof, unless such amount is being
contested by the Borrower in good faith.

          (d) Failure or delay on the part of any Lender to demand compensation
pursuant to this Section shall not constitute a waiver of such Lender's right to
demand such compensation; provided that the Borrower shall not be required to
compensate a Lender pursuant to this Section for any increased costs or
reductions incurred more than 180 days prior to the date that such Lender
notifies the Borrower of the Change in Law giving rise to such increased costs
or reductions and of such Lender's intention to claim compensation therefor;
provided further that, if the Change in Law giving rise to such increased costs
or reductions is retroactive, then the 180-day period referred to above shall be
extended to include the period of retroactive effect thereof.

          SECTION 2.12. Break Funding Payments. In the event of (a) the payment
of any principal of any Eurodollar Loan other than on the last day of an
Interest Period applicable thereto (including as a result of an Event of
Default), (b) the conversion of any Eurodollar Loan other than on the last day
of the Interest Period applicable thereto, (c) the failure to borrow, continue
or prepay any Eurodollar Loan, or to convert any Loan to a Eurodollar Loan, on
the date specified in any notice delivered pursuant hereto, or (d) the
assignment of any Eurodollar Loan other than on the last day of the Interest
Period applicable thereto as a result of a request by the Borrower pursuant to
Section 2.15, then, in any such event, the Borrower shall compensate each Lender
for the loss, cost and expense attributable to such event. In the case of a
Eurodollar Loan, such loss, cost or

<PAGE>

                                                                              50

expense to any Lender shall be deemed to include an amount determined by such
Lender to be the excess, if any, of (i) the amount of interest which would have
accrued on the principal amount of such Loan had such event not occurred, at the
Adjusted LIBO Rate that would have been applicable to such Loan, for the period
from the date of such event to the last day of the then current Interest Period
therefor (or, in the case of a failure to borrow, convert or continue, for the
period that would have been the Interest Period for such Loan), over (ii) the
amount of interest which would accrue on such principal amount for such period
at the interest rate which such Lender would bid were it to bid, at the
commencement of such period, for dollar deposits of a comparable amount and
period from other banks in the eurodollar market. A certificate of any Lender
setting forth any amount or amounts that such Lender is entitled to receive
pursuant to this Section shall be delivered to the Borrower. The Borrower shall
pay such Lender the amount shown as due on any such certificate within 10 days
after receipt thereof, unless such amount is being contested by the Borrower in
good faith.

          SECTION 2.13. Taxes. (a) Any and all payments by or on account of any
obligation of the Borrower or any other Credit Party hereunder or under any
other Credit Document shall be made free and clear of and without deduction for
any Indemnified Taxes or Other Taxes; provided that if the Borrower or any other
Credit Party shall be required to deduct any Indemnified Taxes or Other Taxes
from such payments, then (i) the sum payable shall be increased as necessary so
that after making all required deductions of such Taxes (including deductions
applicable to additional sums payable under this Section) the Administrative
Agent or Lender (as the case may be) receives an amount equal to the sum it
would have received had no such deductions been made (and the Borrower shall pay
or cause such Credit Party to pay such increased amount), (ii) the Borrower or
such other Credit Party shall make such deductions and (iii) the Borrower or
such other Credit Party shall pay the full amount deducted to the relevant
Governmental Authority in accordance with applicable law.

          (b) The Borrower shall indemnify the Administrative Agent and each
Lender, within 10 days after written demand therefor, for the full amount of any
Indemnified Taxes or Other Taxes paid by the Administrative Agent or such
Lender, as the case may be, on or with respect to any payment by or on account
of any obligation of the Borrower or any other Credit Party hereunder or under
any other Credit Document (including Indemnified Taxes or Other Taxes imposed or
asserted on or attributable to amounts payable under this Section) and any
penalties, interest and reasonable out-of-pocket expenses arising therefrom or
with respect thereto, whether or not such Indemnified Taxes or Other Taxes were
correctly or legally imposed or asserted by the relevant Governmental Authority.
A certificate as to the amount of such payment or liability delivered to the
Borrower by a Lender, or by the Administrative Agent on its own behalf or on
behalf of a Lender, shall be conclusive absent manifest error.

          (c) In addition, the Borrower shall pay any Other Taxes to the
relevant Governmental Authority in accordance with applicable law.

          (d) As soon as practicable after any payment of Indemnified Taxes or
Other Taxes by the Borrower or any other Credit Party to a Governmental
Authority, the

<PAGE>

                                                                              51

Borrower shall deliver to the Administrative Agent the original or a certified
copy of a receipt issued by such Governmental Authority evidencing such payment,
a copy of the return reporting such payment or other evidence of such payment
reasonably satisfactory to the Administrative Agent.

          (e) Any Foreign Lender that is entitled to an exemption from or
reduction of withholding tax under the law of the jurisdiction in which the
Borrower is located, or any treaty to which such jurisdiction is a party, with
respect to payments under this Agreement shall deliver to the Borrower (with a
copy to the Administrative Agent), at the time such Foreign Lender first becomes
a party to this Agreement and at the time or times prescribed by applicable law,
such properly completed and executed documentation prescribed by applicable law
or reasonably requested by the Borrower as will permit such payments to be made
without withholding or at a reduced rate; provided that such Foreign Lender has
received written notice from the Borrower advising it of the availability of
such exemption or reduction and supplying all applicable documentation; and
provided further that no such written notice shall be required with respect to
the applicable IRS Form W-8 a Foreign Lender is required to deliver to the
Borrower to permit payments to be made without withholding of U.S. Federal
income tax (or at a reduced rate of U.S. withholding tax).

          (f) Any Lender that is entitled to an exemption from withholding tax
under the law of any jurisdiction in which a Co-Borrower is located, or under
any treaty to which such jurisdiction is a party, with respect to payments under
this Agreement shall make reasonable efforts to deliver to Goodyear for the
account of the relevant Co-Borrower (with a copy to the Administrative Agent),
at the time such Lender first becomes a party to this Agreement and at the time
or times prescribed by applicable law, such properly completed and executed
documentation prescribed by applicable law or reasonably requested by Goodyear
as will permit such payments to be made without withholding or at a reduced
rate; provided that such Lender has received written notice from Goodyear
advising it of the availability of such exemption or reduction and supplying all
applicable documentation.

          SECTION 2.14. Payments Generally; Pro Rata Treatment; Sharing of
Setoffs. (a) Except as required or permitted under Section 2.07, 2.11, 2.12,
2.13, 2.15 or 9.03, each Borrowing, each payment or prepayment of principal of
any Borrowing, each payment of interest on the Loans, each payment of fees and
each refinancing of any Borrowing with a Borrowing of any Type, shall be
allocated pro rata among the Lenders in accordance with the respective principal
amounts of their outstanding Loans. Each Lender agrees that in computing such
Lender's portion of any Borrowing to be made hereunder, the Administrative Agent
may, in its discretion, round each Lender's percentage of such Borrowing to the
next higher or lower whole dollar amount.

          (b) The Borrower shall make each payment required to be made by it
hereunder (whether of principal, interest or fees, or of amounts payable under
Section 2.11, 2.12 or 2.13 or otherwise) prior to 1:00 p.m., New York City time,
on the date when due, in immediately available funds, without setoff,
counterclaim or other deduction. Any amounts received after such time on any
date may, in the discretion of the

<PAGE>

                                                                              52

Administrative Agent, be deemed to have been received on the next succeeding
Business Day for purposes of calculating interest thereon. All such payments
shall be made to the Administrative Agent to the applicable account specified by
the Administrative Agent for the account of the applicable Lenders or, in any
such case, to such other account as the Administrative Agent shall from time to
time specify in a notice delivered to the Borrower, except that payments
pursuant to Sections 2.11, 2.12, 2.13, 2.15 and 9.03 shall be made directly to
the Persons entitled thereto. The Administrative Agent shall distribute any such
payments received by it for the account of any other Person in appropriate
ratable shares to the appropriate recipient or recipients promptly following
receipt thereof. If any payment hereunder shall be due on a day that is not a
Business Day, the date for payment shall be extended to the next succeeding
Business Day and, in the case of any payment accruing interest, interest thereon
shall be payable for the period of such extension. All payments hereunder shall
be made in dollars. Any payment required to be made by the Administrative Agent
hereunder shall be deemed to have been made by the time required if the
Administrative Agent shall, at or before such time, have taken the necessary
steps to make such payment in accordance with the regulations or operating
procedures of the clearing or settlement system used by the Administrative Agent
to make such payment.

          (c) If at any time insufficient funds are received by and available to
the Administrative Agent to pay fully all amounts of principal, interest and
fees then due hereunder, such funds shall be applied (i) first, towards payment
of interest and fees then due hereunder, ratably among the parties entitled
thereto in accordance with the amounts of interest and fees then due to such
parties, and (ii) second, towards payment of principal then due hereunder,
ratably among the parties entitled thereto in accordance with the amounts of
principal then due to such parties.

          (d) If any Lender shall, by exercising any right of setoff or
counterclaim or otherwise, obtain payment in respect of any principal of or
interest on any of its Loans resulting in such Lender receiving payment of a
greater proportion of the aggregate amount of its Loans and accrued interest
thereon than the proportion received by any other Lender, then the Lender
receiving such greater proportion shall purchase (for cash at face value)
participations in the Loans of other Lenders to the extent necessary so that the
benefit of all such payments shall be shared by the Lenders ratably in
accordance with the aggregate amount of principal of and accrued interest on
their respective Loans. If any participations are purchased pursuant to the
preceding sentence and all or any portion of the payments giving rise thereto
are recovered, such participations shall be rescinded and the purchase price
restored to the extent of such recovery, without interest. The provisions of
this paragraph shall not be construed to apply to any payment made by the
Borrower pursuant to and in accordance with the express terms of this Agreement
or any payment obtained by a Lender as consideration for the assignment of or
sale of a participation in any of its Loans to any assignee or participant,
other than to the Borrower or any Affiliate thereof (as to which the provisions
of this paragraph shall apply). The Borrower consents to the foregoing and
agrees, to the extent it may effectively do so under applicable law and under
this Agreement, that any Lender acquiring a participation pursuant to the
foregoing arrangements may exercise against the Borrower rights of setoff

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                                                                              53

and counterclaim with respect to such participation as fully as if such Lender
were a direct creditor of the Borrower in the amount of such participation.

          (e) Unless the Administrative Agent shall have received notice from
the Borrower prior to the date on which any payment is due to the Administrative
Agent for the account of the Lenders hereunder that the Borrower will not make
such payment, the Administrative Agent may assume that the Borrower has made
such payment on such date in accordance herewith and may, in reliance upon such
assumption, distribute to the Lenders the amount due. In such event, if the
Borrower has not in fact made such payment, then each of the Lenders severally
agrees to repay to the Administrative Agent forthwith on demand the amount so
distributed to such Lender, and to pay interest thereon for each day from and
including the date such amount shall have been distributed to it to but
excluding the date of payment to the Administrative Agent, at the greater of the
Federal Funds Effective Rate and a rate determined by the Administrative Agent
in accordance with banking industry rules on interbank compensation.

          (f) If any Lender shall fail to make any payment required to be made
by it hereunder for the account of the Administrative Agent or any Lender, then
the Administrative Agent may, in its discretion (notwithstanding any contrary
provision hereof), apply any amounts thereafter received by the Administrative
Agent for the account of such Lender to satisfy such Lender's obligations in
respect of such payment until all such unsatisfied obligations are fully paid.

          SECTION 2.15. Mitigation Obligations; Replacement of Lenders. (a) If
any Lender requests compensation under Section 2.11 or if the Borrower is
required to pay any additional amount to any Lender or any Governmental
Authority for the account of any Lender pursuant to Section 2.13, then such
Lender shall use reasonable efforts to designate a different lending office for
funding or booking its Loans hereunder or to assign its rights and obligations
hereunder to another of its offices, branches or affiliates, if, in the judgment
of such Lender, such designation or assignment (i) would eliminate or reduce
amounts payable pursuant to Section 2.11 or 2.13, as the case may be, in the
future and (ii) would not subject such Lender to any unreimbursed cost or
expense and would not otherwise be disadvantageous to such Lender. The Borrower
hereby agrees to pay all reasonable costs and expenses incurred by any Lender in
connection with any such designation or assignment.

          (b) If any Lender requests compensation under Section 2.11, or if the
Borrower is required to pay any additional amount to any Lender or any
Governmental Authority for the account of any Lender pursuant to Section 2.13,
or if any Lender shall become the subject of any insolvency or similar
proceeding or filing or default in its obligation to fund Loans hereunder, then
the Borrower may, at its sole expense and effort, upon notice to such Lender and
the Administrative Agent, require such Lender to assign and delegate, without
recourse (in accordance with and subject to the restrictions contained in
Section 9.04), all its interests, rights and obligations under this Agreement to
an assignee that shall assume such obligations (which assignee may be another
Lender, if a Lender accepts such assignment); provided that (i) the Borrower
shall have received the prior written consent of the Administrative Agent, which
consent shall not unreasonably

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                                                                              54

be withheld, (ii) such Lender shall have received payment of an amount equal to
the outstanding principal of its Loans, accrued fees and all other amounts
payable to it hereunder, from the assignee or the Borrower, as the case may be,
and (iii) in the case of any such assignment resulting from a claim for
compensation under Section 2.11 or payments required to be made pursuant to
Section 2.13, such assignment will result in a reduction in such compensation or
payments.

          SECTION 2.16. Co-Borrowers. (a) Goodyear shall have the right to
elect, for any reason, including a change in the tax laws of any relevant
jurisdiction, to designate a portion of the Loans as Co-Borrower Loans of either
Co-Borrower. In addition to the initial designation under this paragraph (a)
with respect to each Co-Borrower, Goodyear will have the ability on up to three
additional occasions during the term of this Agreement to designate additional
Loans as Co-Borrower Loans of a Co-Borrower or to designate Co-Borrower Loans of
a Co-Borrower as no longer being Co-Borrower Loans or as being Co-Borrower Loans
of the other Co-Borrower. Each such designation shall be effected by a written
notice to the Administrative Agent by Goodyear and the applicable Co-Borrower
(1) which shall specify (A) the aggregate amount of the Loans so designated and
(B) the Borrowing or Borrowings (or portions thereof) constituting such
Co-Borrower Loans, and (2) pursuant to which such Co-Borrower shall become
liable for all of the obligations of Goodyear in respect of such specified
Co-Borrower Loans and to be bound by the terms of this Agreement in respect of
such Co-Borrower Loans, including all obligations to repay principal, to pay
interest and to pay all other amounts from time to time due in respect of such
Co-Borrower Loans, provided that Goodyear shall remain liable, on a joint and
several basis with the Co-Borrower, for all obligations of the Co-Borrower in
respect of such Co-Borrower Loans. The aggregate amount of Co-Borrower Loans at
any time outstanding shall not exceed $800,000,000. If any designation under
this paragraph (a) results in the aggregate amount of Co-Borrower Loans
outstanding exceeding $800,000,000 such designation shall be considered to be in
error and shall be void to the extent of such excess. Such excess amount shall
not constitute a Co-Borrower Loan or be part of or comprise Co-Borrower Loans
and the principal amount of the Co-Borrower Loan to which such designation
relates shall be restored to the amount permitted hereunder, and the amount to
which the designation relates shall be reduced to the extent necessary such that
the aggregate amount of Co-Borrower Loans outstanding shall equal, and as
intended not exceed, $800,000,000 (and such excess shall be a Borrowing pursuant
to which Goodyear is the sole Borrower hereunder). No designation under this
paragraph (a) may be given pursuant to which Goodyear Canada becomes a
co-obligor with respect to any Co-Borrower Loans unless Goodyear has delivered a
Canadian Tax Opinion to the Administrative Agent at the time of such
designation.

          (b) Goodyear shall be jointly and severally liable in respect of each
Co-Borrower Loan to the same extent as if it were the sole borrower in respect
of such Loan. Goodyear's obligations in respect of the Co-Borrower Loans shall
continue in full force and effect and shall not be affected for any reason
whatsoever by the Incurrence of any Co-Borrower Loan by either Co-Borrower,
including by any defect in the power or authority of a Co-Borrower to Incur a
Co-

<PAGE>

                                                                              55

Borrower Loan, by any failure of a Co-Borrower to have obtained any consent or
other approval required for it to Incur a Co-Borrower Loan, by any default or
breach by a Co-Borrower of or under any agreement or any law or regulation or
any provision of any organizational document, or by any failure of a Co-Borrower
Loan to be enforceable against a Co-Borrower for any reason whatsoever.

          (c) The Co-Borrower Loans of each Co-Borrower shall consist of
separate Borrowings identified by Goodyear as Borrowings comprised of such
Co-Borrower Loans and such Loans shall not be included in any Borrowing
comprised of Co-Borrower Loans of the other Co-Borrower or in any Borrowing that
is not comprised of Co-Borrower Loans. Each Interest Election Request delivered
when any Co-Borrower Loans are outstanding shall specify whether the Borrowing
or Borrowings referred to therein are comprised of Co-Borrower Loans of a
Co-Borrower and, if so, the applicable Co-Borrower.

          (d) Prepayments of Loans under Section 2.07 may be allocated among the
Co-Borrower Loans and the other Loans as Goodyear shall elect pursuant to the
applicable notice delivered under Section 2.07(c).

          (e) References to the taking of any action by the Borrower in respect
of any Co-Borrower Loan shall be deemed to include references to Goodyear or the
applicable Co-Borrower taking such action and the Agents are expressly
authorized to accept any such action taken by Goodyear or the applicable
Co-Borrower as having the same effect as if taken by Goodyear in respect of a
Loan that is not a Co-Borrower Loan.

          (f) For purposes of disclosure pursuant to the Interest Act (Canada),
the annual rates of interest or fees to which the rates of interest or fees
provided in this Agreement and the other Credit Documents (and stated herein or
therein, as applicable, to be computed on the basis of any period of time less
than a calendar year) are equivalent to the rates so determined multiplied by
the actual number of days in the applicable calendar year and divided by 360 or
365, as applicable, or such other period of time, respectively.

          (g) Judgment Currency. (i) The obligations of each Co-Borrower
hereunder and under the other Credit Documents to make payments in Dollars (the
"Obligation Currency"), shall not be discharged or satisfied by any tender or
recovery pursuant to any judgment expressed in or converted into any currency
other than the Obligation Currency, except to the extent that such tender or
recovery results in the effective receipt by the Administrative Agent or a
Lender of the full amount of the Obligation Currency expressed to be payable to
the Administrative Agent or Lender under this Agreement or the other Credit
Documents. If, for the purpose of obtaining or enforcing judgment against a
Co-Borrower in any court or in any jurisdiction, it becomes necessary to convert
into or from any currency other than the Obligation Currency (such other
currency being hereinafter referred to as the "Judgment Currency") an amount due
in the Obligation Currency, the conversion shall be made, at the rate of
exchange prevailing, in each case, as of the date immediately preceding the day
on which the judgment is given (such Business Day being hereinafter referred to
as the "Judgment Currency Conversion Date").

<PAGE>

                                                                              56

          (ii) If there is a change in the rate of exchange prevailing between
the Judgment Currency Conversion Date and the date of actual payment of the
amount due, the applicable Co-Borrower and Goodyear each jointly and severally
covenant and agree to pay, or cause to be paid, such additional amounts, if any
(but in any event not a lesser amount), as may be necessary to ensure that the
amount paid in the Judgment Currency, when converted at the rate of exchange
prevailing on the date of payment, will produce the amount of the Obligation
Currency which could have been purchased with the amount of Judgment Currency
stipulated in the judgment or judicial award at the rate of exchange prevailing
on the Judgment Currency Conversion Date.

          (iii) For purposes of determining the prevailing rate of exchange,
such amounts shall include any premium and costs payable in connection with the
purchase of the Obligation Currency.

                                   ARTICLE III

                         Representations and Warranties

          The Borrower represents and warrants to the Administrative Agent and
the Lenders that:

          SECTION 3.01. Organization; Powers. The Borrower and each of the other
Credit Parties is duly organized, validly existing and in good standing under
the laws of the jurisdiction of its organization, has all requisite power and
authority to carry on its business as now conducted and, except where the
failure to do so, individually or in the aggregate, would not be reasonably
likely to result in a Material Adverse Change, is qualified to do business, and
is in good standing, in every jurisdiction where such qualification is required.
Each Subsidiary of the Borrower other than the Credit Parties is duly organized,
validly existing and in good standing under the laws of the jurisdiction of its
organization, has all requisite power and authority to carry on its business as
now conducted and is qualified to do business, and is in good standing, in every
jurisdiction where such qualification is required, except for failures that,
individually or in the aggregate, would not be materially likely to result in a
Material Adverse Change.

          SECTION 3.02. Authorization; Enforceability. The Transactions to be
entered into by each Credit Party are within such Credit Party's powers and have
been duly authorized. This Agreement has been duly executed and delivered by the
Borrower and constitutes, and each other Credit Document to which any Credit
Party is or is to be a party constitutes or, when executed and delivered by such
Credit Party, will constitute, a legal, valid and binding obligation of the
Borrower or such Credit Party, as the case may be, enforceable in accordance
with its terms, subject to applicable bankruptcy, insolvency, reorganization,
moratorium or other laws affecting creditors' rights generally and subject to
general principles of equity, regardless of whether considered in a proceeding
in equity or at law.

          SECTION 3.03. Governmental Approvals; No Conflicts. (a) Except to the
extent that no Material Adverse Change would be materially likely to result, the

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                                                                              57

Transactions (i) do not require any consent or approval of, registration or
filing with, or any other action by, any Governmental Authority, except such as
are required to perfect Liens created under the Security Documents and such as
have been obtained or made and are in full force and effect, (ii) do not and
will not violate any applicable law or regulation or the charter, by-laws or
other organizational documents of the Borrower or any of the Subsidiaries or any
order of any Governmental Authority, (iii) do not and will not violate or result
in a default under any indenture, agreement or other instrument binding upon the
Borrower or any of the Subsidiaries or any of their assets, and (iv) do not and
will not result in the creation or imposition of any Lien on any asset of the
Borrower or any of the Subsidiaries, except Liens created under the Credit
Documents.

          (b) The incurrence, continuation or purchase of each Loan, each
Guarantee thereof under the Credit Documents and each Lien securing any of the
Obligations, is permitted under the Junior Lien Indenture and each other
indenture or other agreement governing any Senior Subordinated-Lien Indebtedness
in effect at the time of such incurrence, and the Loans and Guarantees thereof
under the Credit Documents constitute Designated Senior Obligations under the
Lien Subordination and Intercreditor Agreement.

          SECTION 3.04. Financial Statements; No Material Adverse Change. (a)
The Borrower has heretofore furnished to the Lenders its consolidated balance
sheet and statements of income, stockholders' equity and cash flows as of and
for the fiscal year ended December 31, 2006. Such financial statements present
fairly, in all material respects, the consolidated financial position and
consolidated results of operations and cash flows of the Borrower and its
Consolidated Subsidiaries as of such date and for such fiscal year in accordance
with GAAP.

          (b) Except as disclosed in the Disclosure Documents, since December
31, 2006, there has been no event or condition that constitutes or would be
materially likely to result in a Material Adverse Change, it being agreed that a
reduction in any rating relating to the Borrower issued by any rating agency
shall not, in and of itself, be an event or condition that constitutes or would
be materially likely to result in a Material Adverse Change (but that events or
conditions underlying or resulting from any such reduction may constitute or be
materially likely to result in a Material Adverse Change).

          SECTION 3.05. Litigation and Environmental Matters. (a) Except as set
forth in the Disclosure Documents, there are no actions, suits or proceedings by
or before any arbitrator or Governmental Authority pending or, to the knowledge
of the Borrower, threatened against or affecting the Borrower or any of the
Subsidiaries (i) as to which there is a reasonable possibility of an adverse
determination and that if adversely determined would be materially likely,
individually or in the aggregate, to result in a Material Adverse Change or (ii)
as of the Restatement Date, that involve the Credit Documents or the
Transactions.

          (b) Except as set forth in the Disclosure Documents, and except with
respect to matters that, individually or in the aggregate, would not be
materially likely to result in a Material Adverse Change, neither the Borrower
nor any of the Subsidiaries

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                                                                              58

(i) has failed to comply with any Environmental Law or to obtain, maintain or
comply with any permit, license or other approval required under any
Environmental Law, (ii) has become subject to any Environmental Liability, (iii)
has received notice of any claim with respect to any Environmental Liability or
(iv) knows of any basis for any Environmental Liability.

          SECTION 3.06. Compliance with Laws and Agreements. The Borrower and
each of the Subsidiaries is in compliance with all laws, regulations and orders
of any Governmental Authority applicable to it or its property and all
indentures, agreements and other instruments binding upon it or its property,
except where the failure to be in compliance, individually or in the aggregate,
would not be materially likely to result in a Material Adverse Change. No Event
of Default has occurred and is continuing.

          SECTION 3.07. Investment Company Status. Neither the Borrower nor any
of the Subsidiaries is an "investment company" as defined in, or subject to
regulation under, the Investment Company Act of 1940, as amended.

          SECTION 3.08. ERISA and Canadian Pension Plans. (a) Except as
disclosed in the Disclosure Documents, no ERISA Event has occurred or is
reasonably expected to occur that, when taken together with all other ERISA
Events that have occurred or are reasonably expected to occur, would be
materially likely to result in a Material Adverse Change.

          (b) Except as would not be materially likely to result in a Material
Adverse Change, (i) the Canadian Pension Plans are duly registered under the
Income Tax Act (Canada) and all other applicable laws which require registration
and no event has occurred which is reasonably likely to cause the loss of such
registered status; (ii) all material obligations of each Credit Party (including
fiduciary, funding, investment and administration obligations) required to be
performed in connection with the Canadian Pension Plans and the funding
agreements therefor have been performed in a timely fashion; (iii) to the
knowledge of the Credit Parties there have been no improper withdrawals of the
assets of the Canadian Pension Plans or the Canadian Benefit Plans; (iv) there
are no outstanding material disputes concerning the assets of the Canadian
Pension Plans or the Canadian Benefit Plans; and (v) each of the Canadian
Pension Plans is being funded in accordance with the actuarial valuation reports
last filed with the applicable Governmental Authorities and which are consistent
with generally accepted actuarial principles.

          SECTION 3.09. Disclosure. None of the reports, financial statements,
certificates or other written information referred to in Section 3.04 or
delivered after the date hereof by or on behalf of any Credit Party to the
Administrative Agent, the Collateral Agent or any Lender pursuant to Section
5.01 (taken together with all other information so furnished and as modified or
supplemented by other information so furnished) contained or will contain, in
each case as of the date delivered, any material misstatement of fact or omitted
or will omit to state, in each case as of the date delivered, any material fact
necessary to make the statements therein, in the light of the circumstances
under which they were made, not misleading; provided that, with respect

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                                                                              59

to projected financial information or other forward looking information, the
Borrower represents only that such information was prepared in good faith based
upon assumptions believed to be reasonable at the time.

          SECTION 3.10. Security Interests. (a) Each of the Guarantee and
Collateral Agreement, the Reaffirmation Agreement and the Canadian Security
Agreements is or, when executed and delivered, will be, effective to create or
continue in favor of the Collateral Agent for the benefit of the Secured Parties
a valid and enforceable security interest in the Collateral, to the extent
contemplated by the Guarantee and Collateral Agreement, the Reaffirmation
Agreement or the Canadian Security Agreements, as the case may be, and (i) when
the Collateral constituting certificated securities (as defined in the
applicable Uniform Commercial Code) was or is delivered to the Collateral Agent
(or its sub-agent for perfection) thereunder, together with instruments of
transfer duly endorsed in blank, the Guarantee and Collateral Agreement created
or will create, to the extent contemplated by the Guarantee and Collateral
Agreement, a perfected security interest in all right, title and interest of the
Grantors in such certificated securities to the extent perfection is governed by
the applicable Uniform Commercial Code as in effect in any applicable
jurisdiction, subject to no other Lien other than Liens permitted under Section
6.06 that take priority over security interests in certificated securities
perfected by the possession of such securities under the Uniform Commercial Code
as in effect in the applicable jurisdiction, and (ii) when financing statements
in appropriate form were or are filed, and any other applicable registrations
were or are made, in the offices specified in the Restatement Date Perfection
Certificate, the Guarantee and Collateral Agreement, the Reaffirmation Agreement
and the Canadian Security Agreements created or will create or continue a
perfected security interest (or hypothec, as applicable) in all right, title and
interest of the Grantors in the remaining Collateral to the extent perfection
can be obtained by filing Uniform Commercial Code financing statements and
making such other applicable filings and registrations in such jurisdictions,
subject to no other Lien other than Liens permitted under Section 6.06. The
exclusion of the Consent Assets (as defined in the Guarantee and Collateral
Agreement) from the Collateral does not materially reduce the aggregate value of
the Collateral.

          (b) Each Mortgage creates or, upon execution and delivery by the
parties thereto, will create in favor of the Collateral Agent, for the benefit
of the Secured Parties, a legal, valid and enforceable Lien on all the
applicable mortgagor's right, title and interest in and to the Mortgaged
Properties subject thereto and the proceeds thereof, and the Mortgages create
or, when the Mortgages have been filed or registered in the counties specified
in Schedule 3.10(b), will create perfected Liens on all right, title and
interest of the mortgagors in the Mortgaged Properties and the proceeds thereof,
prior and superior in right to Liens in favor of any other Person (other than as
provided in the Lenders Lien Subordination and Intercreditor Agreement and other
than Liens or other encumbrances for which exceptions are taken in the policies
of title insurance delivered in respect of the Mortgaged Properties on or prior
to the Restatement Date and Liens permitted under Section 6.06).

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                                                                              60

          (c) The Guarantee and Collateral Agreement currently on file with the
United States Patent and Trademark Office and the Canadian Security Agreements
currently on file with the Canadian Intellectual Property Office, create in
favor of the Collateral Agent, for the benefit of the Secured Parties, a
perfected Lien on all right, title and interest of the Grantors in the Material
Intellectual Property in which a security interest may be perfected by such
recordation in the United States Patent and Trademark Office or the Canadian
Intellectual Property Office, as the case may be, in each case (i) prior and
superior in right to any other Person and (ii) subject to no other Lien other
than, in the case of (i) and (ii), as provided in the Lenders Lien Subordination
and Intercreditor Agreement and other than Liens permitted under Section 6.06
(it being understood that subsequent recordings in the United States Patent and
Trademark Office or the Canadian Intellectual Property Office, as the case may
be, may be necessary to perfect a Lien on registered trademarks and trademark
applications acquired by the Grantors after the Restatement Date). As of the
Restatement Date, Schedule 3.10(c) sets forth all the Material Intellectual
Property.

          (d) The Guarantee and Collateral Agreement currently on file with the
Federal Aviation Administration creates in favor of the Collateral Agent, for
the benefit of the Secured Parties, a perfected Lien on all right, title and
interest of the Grantors in the Aircraft Collateral (as defined in the Guarantee
and Collateral Agreement) in which a security interest may be perfected by such
recordation with the Federal Aviation Administration, in each case, other than
as provided in the Lenders Lien Subordination and Intercreditor Agreement, prior
and superior in right to any other Person, subject to no other Lien other than
Liens permitted under Section 6.06.

          (e) None of the Restatement Date Perfection Certificate or any other
written information relating to the Collateral delivered after the date hereof
by or on behalf of any Credit Party to the Administrative Agent, the Collateral
Agent or any Lender pursuant to any provision of any Credit Document is or will
be incorrect when delivered in any respect material to the rights or interests
of the Lenders under the Credit Documents.

          SECTION 3.11. Use of Proceeds. The proceeds of the Loans will be used
only for the purposes referred to in the preamble to this Agreement. No part of
the proceeds of any Loan will be used, whether directly or indirectly, for any
purpose that entails a violation of any of the Regulations of the Board,
including Regulations T, U and X.

                                   ARTICLE IV

                                   Conditions

          SECTION 4.01. Restatement Date. This Agreement shall not become
effective until the date on which each of the following conditions is satisfied
(or waived or deferred in accordance with Section 9.02 or the penultimate
paragraph of this Section 4.01):

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                                                                              61

          (a) The Administrative Agent (or its counsel) shall have received from
the Borrower, the Administrative Agent and each Lender either (i) counterparts
of this Agreement signed on behalf of each such party or (ii) written evidence
satisfactory to the Administrative Agent (which may include telecopy
transmission of a signed signature page of this Agreement) that each such party
has signed a counterpart of this Agreement.

          (b) The Administrative Agent shall have received favorable written
opinions (addressed to the Administrative Agent and the Lenders and dated the
Restatement Date) of (i) Covington & Burling LLP, counsel for the Borrower,
substantially in the form of Exhibit E-1, and (ii) the General Counsel, the
Associate General Counsel or an Assistant General Counsel of the Borrower,
substantially in the form of Exhibit E-2, and covering such other matters
relating to the Credit Parties, the Credit Documents or the Transactions as the
Administrative Agent or the Majority Lenders shall reasonably request.

          (c) The Administrative Agent shall have received such documents and
certificates as the Administrative Agent or its counsel may reasonably request
relating to the organization, existence and good standing of each Credit Party,
the authorization by the Credit Parties of the Transactions and any other legal
matters relating to the Borrower, the other Credit Parties, the Credit Documents
or the Transactions, all in form and substance reasonably satisfactory to the
Administrative Agent and its counsel.

          (d) The Obligations shall have been designated by the Borrower as, and
shall be, "Designated Senior Obligations" under the Lien Subordination and
Intercreditor Agreement.

          (e) The amendment and restatement of the First Lien Agreement shall
have become effective or shall concurrently become effective in substantially
the form thereof most recently posted to IntraLinks prior to the date hereof
with only such changes thereto as shall not be adverse to the Lenders in any
material respect and shall have been approved by the Administrative Agent. All
conditions to the effectiveness of the amendment and restatement of the First
Lien Agreement shall have been satisfied. The Collateral Agent and the
collateral agent under the First Lien Agreement shall have reaffirmed
application the Lenders Lien Subordination and Intercreditor Agreement in
respect of the Obligations and the obligations under the amended and restated
First Lien Agreement.

          (f) The representations and warranties set forth in Article III and in
the other Credit Documents (insofar as the representations and warranties in
such other Credit Documents relate to the transactions provided for herein or to
the Collateral securing the Obligations) shall be true and correct in all
material respects on the Restatement Date and the Administrative Agent shall
have received a certificate signed by a Financial Officer to the effect that the
representations and warranties set forth in Article III shall be true and
correct in all material respects on the Restatement Date.

          (g) The Borrower and the other Credit Parties shall be in compliance
with all the terms and provisions set forth herein and in the other Credit
Documents in all

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                                                                              62

material respects on their part to be observed or performed, and at the time of
and immediately after the Restatement Date, no Default shall have occurred and
be continuing, and the Administrative Agent shall have received a certificate
signed by a Financial Officer to that effect.

          (h) The Administrative Agent shall have received all fees and other
amounts due and payable or accrued on or prior to the Restatement Date hereunder
or under the Existing Credit Agreement, including, to the extent invoiced,
reimbursement or payment of all out-of-pocket expenses required to be reimbursed
or paid by the Borrower hereunder.

          (i) The Administrative Agent shall have received (i) a completed
Restatement Date Perfection Certificate dated the Restatement Date and signed by
a Financial Officer, together with all attachments contemplated thereby, and
(ii) the results of a search of the Uniform Commercial Code (or equivalent)
filings or registrations made with respect to the Credit Parties in the
jurisdictions referred to in paragraph 1 of the Restatement Date Perfection
Certificate and copies of the financing statements (or similar documents)
disclosed by such search.

          (j) The Administrative Agent shall have received from the Borrower and
each Domestic Subsidiary (other than the Excluded Subsidiaries and the Consent
Subsidiaries) a counterpart of the Reaffirmation Agreement duly executed and
delivered on behalf of the Borrower or such Subsidiary as a Guarantor and (in
the case of each Subsidiary that is a Grantor under the Guarantee and Collateral
Agreement or a Canadian Grantor under any Canadian Security Agreement) a
Grantor.

          (k) The Collateral Agent (or its sub-agent for perfection) shall have
received certificates representing all Capital Stock (other than any
uncertificated Capital Stock) pledged pursuant to the Guarantee and Collateral
Agreement, together with undated stock powers or other instruments of transfer
with respect thereto endorsed in blank.

          (l) All Uniform Commercial Code financing statements or other personal
property security filings and recordations with the United States Patent and
Trademark Office, the Canadian Intellectual Property Office and the Federal
Aviation Administration required by law or reasonably requested by the
Collateral Agent to be filed or recorded to perfect or continue the Liens
intended to be created on the Collateral (to the extent such Liens may be
perfected or continued by filings under the Uniform Commercial Code as in effect
in any applicable jurisdiction or by filings or registrations under applicable
Canadian personal property security legislation or by filings with the United
States Patent and Trademark Office or the Federal Aviation Administration) shall
have been filed or recorded or delivered to the Collateral Agent for filing or
recording.

          (m) The Collateral Agent shall have received (i) counterparts of an
amended and restated Mortgage with respect to each Mortgaged Property, duly
executed and delivered by the record owner of such Mortgaged Property, (ii)
endorsements issued by the applicable nationally recognized title insurance
company to each applicable policy

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                                                                              63

of title insurance insuring the Lien of each such Mortgage as amended and
restated as a valid first Lien on the Mortgaged Property described therein, free
of any other Liens (other than Liens referred to in such policies of title
insurance and acceptable to the Administrative Agent and Liens permitted by
Section 6.06), together with such other endorsements as the Collateral Agent or
the Majority Lenders may reasonably request, and (iii) such legal opinions and
other documents as shall reasonably have been requested by the Collateral Agent
with respect to any such amended and restated Mortgage or Mortgaged Property.

          (n) The Administrative Agent shall have received from each "Deposit
Account Institution" that is required to be party to a "Lockbox Agreement" (as
such terms are defined in the Guarantee and Collateral Agreement) evidence that
such agreement has been duly executed by all requisite parties and has become
effective.

          The Collateral Agent may enter into agreements with the Borrower to
grant extensions of time for the perfection of security interests in or the
delivery of surveys, title insurance, legal opinions or other documents with
respect to particular assets where it determines that perfection cannot be
accomplished or such documents cannot be delivered without undue effort or
expense by the Restatement Date or any later date on which they are required to
be accomplished or delivered under this Agreement or the Security Documents. Any
failure of the Borrower to satisfy a requirement of any such agreement by the
date specified therein (or any later date to which the Collateral Agent may
agree) shall constitute a breach of the provision of this Agreement or the
Security Document under which the original requirement was applicable. Without
limiting the foregoing, it is anticipated that the actions listed on Schedule
4.01 will not have been completed by the Restatement Date, and the Borrower
covenants and agrees that each of such actions will be completed by the date
specified for such action in such Schedule 4.01 (or any later date to which the
Collateral Agent may agree) and that the Borrower will comply with all of the
undertakings set forth in Schedule 4.01.

          The Administrative Agent shall notify the Borrower and the Lenders of
the Restatement Date in writing, and such notice shall be conclusive and
binding. Notwithstanding the foregoing, the obligations of the Lenders to
purchase Loans hereunder shall not become effective unless each of the foregoing
conditions shall have been satisfied (or waived pursuant to Section 9.02) at or
prior to 5:00 p.m., New York City time, on April 30, 2007 (and, in the event
such conditions are not so satisfied or waived, the Commitments shall terminate
at such time).
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                                                                              64

                                    ARTICLE V

                              Affirmative Covenants

          Until the Commitments shall have expired or been terminated and the
principal of and interest on each Loan and all fees payable hereunder shall have
been paid in full, the Borrower covenants and agrees with the Administrative
Agent and the Lenders that:

          SECTION 5.01. Financial Statements and Other Information. The Borrower
will furnish to the Administrative Agent and each Lender:

          (a) as soon as available and in any event within 110 days after the
     end of each fiscal year of the Borrower, its audited consolidated balance
     sheet and related statements of income, stockholders' equity and cash flows
     as of the end of and for such year, setting forth in each case in
     comparative form the figures for the previous fiscal year, all reported on
     by PricewaterhouseCoopers or other independent public accountants of
     recognized national standing (without any qualification or exception as to
     the scope of such audit) to the effect that such consolidated financial
     statements present fairly in all material respects the financial condition
     and results of operations of the Borrower and its Consolidated Subsidiaries
     in accordance with GAAP consistently applied;

          (b) as soon as available and in any event within 60 days after the end
     of each of the first three fiscal quarters of each fiscal year of the
     Borrower, its consolidated balance sheet and related statements of income,
     stockholders' equity and cash flows as of the end of and for such fiscal
     quarter and the then elapsed portion of the fiscal year, setting forth in
     each case in comparative form the figures for the corresponding period or
     periods of (or, in the case of the balance sheet, as of the end of) the
     previous fiscal year, all certified by one of its Financial Officers as
     presenting fairly in all material respects the financial condition and
     results of operations of the Borrower and its Consolidated Subsidiaries in
     accordance with GAAP consistently applied, subject to normal year-end audit
     adjustments and the absence of footnotes;

          (c) other than in connection with the delivery of financial statements
     for the fiscal period ended March 31, 2007, not later than one Business Day
     after each delivery of financial statements under clause (a) or (b) above,
     a certificate of a Financial Officer (i) certifying as to whether a Default
     has occurred and, if a Default has occurred, specifying the details thereof
     and any action taken or proposed to be taken with respect thereto, and (ii)
     stating whether any change in GAAP or in the application thereof has
     occurred since the date of the most recent audited financial statements
     delivered under clause (a) above (or, prior to the delivery of any such
     financial statements, since December 31, 2006) and, if any such change has
     occurred, specifying the effect of such change on the financial statements
     accompanying such certificate;

<PAGE>

                                                                              65

          (d) promptly after the same become publicly available, copies of all
     periodic and other reports, proxy statements and other materials filed by
     the Borrower or any Subsidiary with the SEC, or any Governmental Authority
     succeeding to any or all of the functions of the SEC, or with any national
     securities exchange, or distributed by the Borrower to its shareholders
     generally, as the case may be;

          (e) other than in connection with the delivery of financial statements
     for the fiscal period ended March 31, 2007, not later than one Business Day
     after each delivery of financial statements under clause (a) or (b) above,
     and at such other times as the Borrower may determine, a certificate of a
     Financial Officer identifying each Domestic Subsidiary formed or acquired
     after the Restatement Date and not previously identified in a certificate
     delivered pursuant to this paragraph, stating whether each such Domestic
     Subsidiary is a Consent Subsidiary and describing the factors that shall
     have led to the identification of any such Domestic Subsidiary as a Consent
     Subsidiary;

          (f) from time to time, all information and documentation required to
     be delivered under Section 4.04 of the Guarantee and Collateral Agreement;

          (g) other than in connection with the delivery of financial statements
     for the fiscal period ended March 31, 2007, not later than one Business Day
     after each delivery of financial statements under clause (a) or (b) above,
     a certificate of a Financial Officer of the Borrower certifying that the
     requirements of Section 5.08 have been satisfied in all material respects;
     and

          (h) promptly following any request therefor, such other information
     regarding the operations, business affairs and financial condition of the
     Borrower or any Subsidiary, or compliance with the terms of this Agreement
     or the other Credit Documents, or the perfection of the security interests
     created by the Security Documents, as the Administrative Agent or any
     Lender may reasonably request.

          Information required to be delivered pursuant to this Section 5.01
shall be deemed to have been delivered if such information, or one or more
annual or quarterly reports containing such information, shall have been posted
by the Administrative Agent on an IntraLinks or similar site to which the
Lenders have been granted access or shall be available on the website of the SEC
at http://www.sec.gov; provided that the Borrower shall deliver paper copies of
such information to any Lender that requests such delivery. Information required
to be delivered pursuant to this Section 5.01 may also be delivered by
electronic communications pursuant to procedures approved by the Administrative
Agent.

          SECTION 5.02. Notices of Defaults. The Borrower will furnish to the
Administrative Agent and each Lender prompt written notice of the occurrence of
any Default, together with a statement of a Financial Officer or other executive
officer of the

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                                                                              66

Borrower setting forth the details of the event or development requiring such
notice and any action taken or proposed to be taken with respect thereto.

          SECTION 5.03. Existence; Conduct of Business. The Borrower will, and
will cause each of the Subsidiaries to, do or cause to be done all things
necessary to preserve, renew and keep in full force and effect its legal
existence and the rights, licenses, permits, privileges and franchises material
to the conduct of its business, except to the extent that failures to keep in
effect such rights, licenses, permits, privileges and franchises would not be
materially likely, individually or in the aggregate for all such failures, to
result in a Material Adverse Change; provided that the foregoing shall not
prohibit any merger, consolidation, liquidation or dissolution permitted under
Section 6.08.

          SECTION 5.04. Maintenance of Properties. The Borrower will, and will
cause each of the Subsidiaries to, keep and maintain all its property in good
working order and condition, ordinary wear and tear excepted, except to the
extent any failure to do so would not, individually or in the aggregate, be
materially likely to result in a Material Adverse Change (it being understood
that the foregoing shall not prohibit any sale of any assets permitted by
Section 6.04).

          SECTION 5.05. Books and Records; Inspection and Audit Rights. The
Borrower will, and will cause each of the Subsidiaries to, keep books of record
and account sufficient to enable the Borrower to prepare the financial
statements and other information required to be delivered under Section 5.01.
The Borrower will, and will cause each of the Subsidiaries to, permit any
representatives designated by the Administrative Agent (or by any Lender acting
through the Administrative Agent), upon reasonable prior notice, to visit and
inspect its properties (accompanied by a representative of the Borrower) and to
discuss its affairs, finances and condition with its officers, all at such
reasonable times and as often as reasonably requested.

          SECTION 5.06. Compliance with Laws. The Borrower will, and will cause
each of the Subsidiaries to, comply with all laws, including Environmental Laws,
rules, regulations and orders of any Governmental Authority applicable to it or
its property, except where the failure to do so, individually or in the
aggregate, would not be materially likely to result in a Material Adverse
Change.

          SECTION 5.07. Insurance. The Borrower will, and will cause each of the
Subsidiaries to, maintain, with financially sound and reputable insurance
companies, insurance in such amounts and against such risks as are customary
among companies of established reputation engaged in the same or similar
businesses and operating in the same or similar locations, except to the extent
the failure to do so would not be materially likely to result in a Material
Adverse Change. The Borrower will furnish to the Administrative Agent or any
Lender, upon request, information in reasonable detail as to the insurance so
maintained.

          SECTION 5.08. Guarantees and Collateral. (a) In the event that there
shall at any time exist any North American Subsidiary (other than an Excluded

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                                                                              67

Subsidiary or Consent Subsidiary) that shall not be a party to the Guarantee and
Collateral Agreement or the Canadian Security Agreements, as the case may be,
the Borrower will promptly notify the Collateral Agent (including in such notice
the information that would have been required to be set forth with respect to
such Subsidiary in the Restatement Date Perfection Certificate if such
Subsidiary had been one of the Grantors listed therein) and will, within 30 days
(or such longer period as may be reasonable under the circumstances) after such
notification, deliver to the Collateral Agent a supplement to the Guarantee and
Collateral Agreement or the Canadian Security Agreements, as the case may be, in
substantially the form specified therein, duly executed and delivered on behalf
of such North American Subsidiary, pursuant to which such North American
Subsidiary will become a party to the Guarantee and Collateral Agreement and a
Subsidiary Guarantor and, if it elects to become a Grantor or if its Total
Assets are greater than $10,000,000 as of December 31, 2006, or if later, as of
the end of the most recent fiscal quarter for which financial statements have
been delivered pursuant to Section 5.01(a) or (b), a Grantor, in each case as
defined in the Guarantee and Collateral Agreement.

          (b) In the event that the Borrower or any other Grantor shall at any
time directly own any Capital Stock of any Subsidiary (other than (i) Capital
Stock in any Subsidiary with Total Assets not greater than $10,000,000 as of
December 31, 2006, or if later, as of the end of the most recent fiscal quarter
for which financial statements have been delivered pursuant to Section 5.01(a)
or (b), (ii) Capital Stock in any Excluded Subsidiary or Consent Subsidiary and
(iii) Capital Stock already pledged in accordance with this paragraph or Section
4.01(k)), the Borrower will promptly notify the Collateral Agent and will,
within 30 days (or such longer period as may be reasonable under the
circumstances) after such notification, cause such Capital Stock to be pledged
under the Guarantee and Collateral Agreement and cause to be delivered to the
Collateral Agent (or its sub-agent for perfection) any certificates representing
such Capital Stock, together with undated stock powers or other instruments of
transfer with respect thereto endorsed in blank; provided, that (A) no Grantor
shall be required to pledge more than 65% of outstanding voting Capital Stock of
any Foreign Subsidiary and (B) no Grantor shall be required to pledge any
Capital Stock in any Foreign Subsidiary if a Financial Officer shall have
delivered a certificate to the Administrative Agent certifying that the Borrower
has determined, on the basis of reasonable inquiries in the jurisdiction of such
Person, that such pledge would affect materially and adversely the ability of
such Person to conduct its business in such jurisdiction.

          (c) In the event that the Borrower or any other Grantor shall at any
time directly own any Capital Stock of any Material Foreign Subsidiary (other
than Capital Stock already pledged in accordance with this paragraph and Capital
Stock in any Consent Subsidiary), the Borrower will promptly notify the
Collateral Agent and will take all such actions as the Collateral Agent shall
reasonably request and as shall be available under applicable law to cause such
Capital Stock to be pledged under a Foreign Pledge Agreement and cause to be
delivered to the Collateral Agent any certificates representing such Capital
Stock, together with undated stock powers or other instruments of transfer with
respect thereto endorsed in blank; provided, that (A) no Grantor shall be
required to pledge more than 65% of outstanding voting Capital Stock of any
Foreign

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                                                                              68

Subsidiary and (B) no Grantor shall be required to pledge any Capital Stock in
any Person if a Financial Officer shall have delivered a certificate to the
Administrative Agent certifying that the Borrower has determined, on the basis
of reasonable inquiries in the jurisdiction of such Person, that such pledge
would affect materially and adversely the ability of such Person to conduct its
business in such jurisdiction.

          (d) In the event that the Borrower or any other Grantor shall at any
time own any Material Intellectual Property (other than Material Intellectual
Property as to which the actions required by this paragraph have already been
taken), the Borrower will promptly notify the Collateral Agent and will file all
Uniform Commercial Code financing statements or other applicable personal
property security law filings and recordations with the Patent and Trademark
Office or the Canadian Intellectual Property Office as shall be required by law
or reasonably requested by the Collateral Agent to be filed or recorded to
perfect the Liens intended to be created on the Collateral (to the extent such
Liens may be perfected by filings under the Uniform Commercial Code or other
personal property security legislation as in effect in any applicable
jurisdiction or by filings with the United States Patent and Trademark Office or
the Canadian Intellectual Property Office); provided, that if the consents of
Persons other than the Borrower and the Wholly Owned Subsidiaries would be
required under applicable law or the terms of any agreement in order for a
security interest to be created in any Material Intellectual Property under the
Guarantee and Collateral Agreement or the Canadian Security Agreements, as the
case may be, a security interest shall not be required to be created in such
Material Intellectual Property prior to the obtaining of such consents. The
Borrower will endeavor in good faith to obtain any consents required to permit
any security interest in Material Intellectual Property to be created under the
Guarantee and Collateral Agreement or the Canadian Security Agreements, as the
case may be.

          (e) The Borrower will, and will cause each Subsidiary to, execute any
and all further documents, financing statements, agreements and instruments, and
take all such further actions, as may be reasonably requested by the Collateral
Agent in order to cause the security interests purported to be created by the
Security Documents or required to be created under the terms of this Agreement
to constitute valid security interests, perfected in accordance with this
Agreement.

                                   ARTICLE VI

                               Negative Covenants

          Until the Commitments shall have expired or been terminated and the
principal of and interest on each Loan and all fees payable hereunder shall have
been paid in full, the Borrower covenants and agrees with the Administrative
Agent and the Lenders that:

          SECTION 6.01. Limitation on Indebtedness. (a) The Borrower shall not,
and shall not permit any Restricted Subsidiary to, Incur, directly or
indirectly, any Indebtedness; provided, however, that the Borrower or any
Subsidiary Guarantor may Incur Indebtedness if on the date of such Incurrence
and after giving effect thereto and

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                                                                              69

the application of the proceeds therefrom the Consolidated Coverage Ratio would
be greater than 2.0:1.0.

          (b) Notwithstanding the foregoing paragraph (a), the Borrower and its
Restricted Subsidiaries may Incur the following Indebtedness:

               (1) (x) U.S. Bank Indebtedness in an aggregate principal amount
          not to exceed the greater of (A) $3,000,000,000, less the aggregate
          amount of all prepayments of principal applied to permanently reduce
          any such Indebtedness in satisfaction of the Borrower's obligations
          under Section 6.04, and (B) the sum of (i) 60% of the book value of
          the inventory of the Borrower and its Restricted Subsidiaries plus
          (ii) 80% of the book value of the accounts receivable of the Borrower
          and its Restricted Subsidiaries (other than any accounts receivable
          pledged, sold or otherwise transferred or encumbered by the Borrower
          or any Restricted Subsidiary in connection with a Qualified
          Receivables Transaction), in each case, as of the end of the most
          recent fiscal quarter for which financial statements have been filed
          with the SEC; provided that the aggregate amount of First Lien
          Indebtedness at any time outstanding shall not exceed the sum of (I)
          $2,500,000,000, (II) the aggregate amount of prepayments of Loans made
          pursuant to Section 2.07, and (III) the aggregate amount of offers to
          prepay Loans made pursuant to Section 2.07(b) in connection with the
          disclosure of a proposed Incurrence of First Lien Indebtedness in
          excess of $2,500,000,000, and (y) European Bank Indebtedness in an
          aggregate principal amount not to exceed E525,000,000; provided,
          however, that the amount of Indebtedness that may be Incurred pursuant
          to this clause (1) shall be reduced by any amount of Indebtedness
          Incurred and then outstanding pursuant to the election provision of
          clause (10)(A)(ii) below;

               (2) Indebtedness of the Borrower owed to and held by any
          Restricted Subsidiary or Indebtedness of a Restricted Subsidiary owed
          to and held by the Borrower or any Restricted Subsidiary; provided,
          however, that any subsequent event that results in any such Restricted
          Subsidiary ceasing to be a Restricted Subsidiary or any subsequent
          transfer of any such Indebtedness (except to the Borrower or a
          Restricted Subsidiary) shall be deemed, in each case, to constitute
          the Incurrence of such Indebtedness by the issuer thereof;

               (3) Indebtedness (A) outstanding on the Restatement Date (other
          than the Indebtedness described in clauses (1) and (2) above and
          clause (12) below), and (B) consisting of Refinancing Indebtedness
          Incurred in respect of any Indebtedness described in this clause (3)
          (including Indebtedness that is Refinancing Indebtedness) or the
          foregoing paragraph (a);

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                                                                              70

               (4) (A) Indebtedness of a Restricted Subsidiary Incurred and
          outstanding on or prior to the date on which such Restricted
          Subsidiary was acquired by the Borrower or a Restricted Subsidiary
          (other than Indebtedness Incurred in contemplation of, in connection
          with, as consideration in, or to provide all or any portion of the
          funds or credit support utilized to consummate, the transaction or
          series of related transactions pursuant to which such Restricted
          Subsidiary became a Subsidiary of or was otherwise acquired by the
          Borrower); provided, however, that on the date that such Restricted
          Subsidiary is acquired by the Borrower, (i) the Borrower would have
          been able to Incur $1.00 of additional Indebtedness pursuant to the
          foregoing paragraph (a) after giving effect to the Incurrence of such
          Indebtedness pursuant to this clause (4) or (ii) the Consolidated
          Coverage Ratio immediately after giving effect to such Incurrence and
          acquisition would be greater than such ratio immediately prior to such
          transaction and (B) Refinancing Indebtedness Incurred by a Restricted
          Subsidiary in respect of Indebtedness Incurred by such Restricted
          Subsidiary pursuant to this clause (4);

               (5) Indebtedness (A) in respect of performance bonds, bankers'
          acceptances, letters of credit and surety or appeal bonds entered into
          by the Borrower or any Restricted Subsidiary in the ordinary course of
          business, and (B) Hedging Obligations entered into in the ordinary
          course of business to hedge risks with respect to the Borrower's or a
          Restricted Subsidiary's interest rate, currency or raw materials
          pricing exposure and not entered into for speculative purposes;

               (6) Purchase Money Indebtedness, Capitalized Lease Obligations
          and Attributable Debt and Refinancing Indebtedness in respect thereof
          in an aggregate principal amount on the date of Incurrence that, when
          added to all other Indebtedness Incurred pursuant to this clause (6)
          and then outstanding, will not exceed the greater of (A) $600,000,000
          and (B) 5.0% of Consolidated assets of the Borrower as of the end of
          the most recent fiscal quarter for which financial statements have
          been filed with the SEC;

               (7) Indebtedness Incurred by a Receivables Entity in a Qualified
          Receivables Transaction;

               (8) Indebtedness arising from the honoring by a bank or other
          financial institution of a check, draft or similar instrument drawn
          against insufficient funds in the ordinary course of business;
          provided, however, that such Indebtedness is extinguished within five
          Business Days of a Financial Officer's becoming aware of its
          Incurrence;

               (9) any Guarantee by the Borrower or a Restricted Subsidiary of
          Indebtedness or other obligations of the Borrower or any of its
          Restricted Subsidiaries so long as the Incurrence of such Indebtedness
          or other

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                                                                              71

          obligations by the Borrower or such Restricted Subsidiary is permitted
          under the terms of this Agreement (other than Indebtedness Incurred
          pursuant to clause (4) above);

               (10) (A) Indebtedness of Foreign Restricted Subsidiaries in an
          aggregate principal amount that, when added to all other Indebtedness
          Incurred pursuant to this clause (10)(A) and then outstanding, will
          not exceed (i) $900,000,000 plus (ii) any amount then permitted to be
          Incurred pursuant to clause (1) above that the Borrower instead elects
          to Incur pursuant to this clause (10)(A);

                    (B) Indebtedness of EEMEA Subsidiaries in an aggregate
               principal amount not to exceed $500,000,000; and

                    (C) Indebtedness of Foreign Restricted Subsidiaries Incurred
               in connection with a Qualified Receivables Transaction in an
               amount not to exceed E350,000,000 at any one time
               outstanding;

               (11) Indebtedness constituting unsecured Indebtedness or Secured
          Indebtedness in an amount not to exceed $850,000,000 and Refinancing
          Indebtedness in respect thereof; provided that any such Secured
          Indebtedness may be secured solely with assets that do not constitute
          Collateral;

               (12) Senior Subordinated-Lien Indebtedness and the related
          Guarantees by Subsidiaries of the Borrower and Refinancing
          Indebtedness in respect thereof; and

               (13) Indebtedness of the Borrower and the Restricted Subsidiaries
          in an aggregate principal amount on the date of Incurrence that, when
          added to all other Indebtedness Incurred pursuant to this clause (13)
          and then outstanding, will not exceed $150,000,000.

          (c) For purposes of determining the outstanding principal amount of
any particular Indebtedness Incurred pursuant to this Section 6.01:

               (1) Outstanding Indebtedness Incurred pursuant to this Agreement,
          the First Lien Agreement or the European Facilities Agreement prior to
          or on the Restatement Date shall be deemed to have been Incurred
          pursuant to clause (1) of paragraph (b) above;

               (2) Indebtedness permitted by this Section 6.01 need not be
          permitted solely by reference to one provision permitting such
          Indebtedness but may be permitted in part by one such provision and in
          part by one or more other provisions of this covenant permitting such
          Indebtedness; and

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                                                                              72

               (3) in the event that Indebtedness meets the criteria of more
          than one of the types of Indebtedness described in this Section 6.01,
          the Borrower, in its sole discretion, shall classify such Indebtedness
          (or any portion thereof) as of the time of Incurrence and will only be
          required to include the amount of such Indebtedness in one of such
          clauses (provided that any Indebtedness originally classified as
          Incurred pursuant to Sections 6.01(b)(2) through (b)(13) may later be
          reclassified as having been Incurred pursuant to Section 6.01(a) or
          any other of Sections 6.01(b)(2) through (b)(13) to the extent that
          such reclassified Indebtedness could be Incurred pursuant to Section
          6.01(a) or one of Sections 6.01(b)(2) through (b)(13), as the case may
          be, if it were Incurred at the time of such reclassification).

          (d) For purposes of determining compliance as of any date with any
dollar or Euro denominated restriction on the Incurrence of Indebtedness where
the Indebtedness Incurred is denominated in a different currency, the amount of
such Indebtedness will be the U.S. Dollar Equivalent or Euro Equivalent, as the
case may be, determined on the date of the Incurrence of such Indebtedness;
provided, however, that if any such Indebtedness denominated in a different
currency is subject to a Currency Agreement with respect to dollars or Euros, as
the case may be, covering all principal, premium, if any, and interest payable
on such Indebtedness, the amount of such Indebtedness expressed in dollars or
Euros will be as provided in such Currency Agreement. The principal amount of
any Refinancing Indebtedness Incurred in the same currency as the Indebtedness
being Refinanced will be the U.S. Dollar Equivalent or Euro Equivalent, as
appropriate, of the Indebtedness Refinanced determined on the date of the
Incurrence of such Indebtedness, except to the extent that (i) such U.S. Dollar
Equivalent or Euro Equivalent was determined based on a Currency Agreement, in
which case the Refinancing Indebtedness will be determined in accordance with
the immediately preceding sentence, and (ii) the principal amount of the
Refinancing Indebtedness exceeds the principal amount of the Indebtedness being
Refinanced, in which case the U.S. Dollar Equivalent or Euro Equivalent, as
appropriate, of such excess will be determined on the date such Refinancing
Indebtedness is Incurred.

          SECTION 6.02. Limitation on Restricted Payments. (a) The Borrower
shall not, and shall not permit any Restricted Subsidiary, directly or
indirectly, to make any Restricted Payment if at the time the Borrower or such
Restricted Subsidiary makes any Restricted Payment:

               (1) a Default will have occurred and be continuing (or would
          result therefrom);

               (2) the Borrower could not Incur at least $1.00 of additional
          Indebtedness under Section 6.01(a); or

               (3) the aggregate amount of such Restricted Payment and all other
          Restricted Payments (the amount so expended, if other than in cash, to
          be determined in good faith by a Financial Officer of the Borrower,
          whose

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                                                                              73

          determination will be conclusive; provided, however, that with respect
          to any noncash Restricted Payment in excess of $25,000,000, the amount
          so expended shall be determined in accordance with the provisions of
          the definition of Fair Market Value) declared or made subsequent to
          the Reference Date would exceed the sum, without duplication, of:

                    (i) 50% of the Consolidated Net Income accrued during the
               period (treated as one accounting period) from the beginning of
               the fiscal quarter immediately following the fiscal quarter
               during which the Reference Date occurs to the end of the most
               recent fiscal quarter for which financial statements have been
               filed with the SEC prior to the date of such Restricted Payment
               (or, in case such Consolidated Net Income will be a deficit,
               minus 100% of such deficit);

                    (ii) 100% of the aggregate Net Cash Proceeds received by the
               Borrower from the issuance or sale of its Capital Stock (other
               than Disqualified Stock) subsequent to the Reference Date (other
               than an issuance or sale to a Subsidiary of the Borrower and
               other than an issuance or sale to an employee stock ownership
               plan or to a trust established by the Borrower or any of its
               Subsidiaries for the benefit of their employees) and 100% of any
               cash capital contribution received by the Borrower from its
               shareholders subsequent to the Reference Date;

                    (iii) the amount by which Indebtedness of the Borrower or
               its Restricted Subsidiaries is reduced on the Borrower's
               Consolidated balance sheet upon the conversion or exchange (other
               than by a Subsidiary of the Borrower) subsequent to the Reference
               Date of any Indebtedness of the Borrower or its Restricted
               Subsidiaries issued after the Reference Date which is convertible
               or exchangeable for capital stock (other than Disqualified Stock)
               of the Borrower (less the amount of any cash or the Fair Market
               Value of other property distributed by the Borrower or any
               Restricted Subsidiary upon such conversion or exchange); and

                    (iv) an amount equal to the sum of (x) the net reduction in
               the Investments (other than Permitted Investments) made by the
               Borrower or any Restricted Subsidiary in any Person resulting
               from repurchases, repayments or redemptions of such Investments
               by such Person, proceeds realized on the sale of such Investments
               and proceeds representing the return of capital (excluding
               dividends and distributions), in each case realized by the
               Borrower or any Restricted Subsidiary, and (y) to the extent such
               Person is an Unrestricted Subsidiary, the portion (proportionate
               to the Borrower's Capital Stock in such Subsidiary) of the fair
               market value of the net assets of such Unrestricted Subsidiary at
               the time

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                                                                              74

               such Unrestricted Subsidiary is designated a Restricted
               Subsidiary; provided, however, that the foregoing sum shall not
               exceed, in the case of any such Person or Unrestricted
               Subsidiary, the amount of Investments (excluding Permitted
               Investments) previously made (and treated as a Restricted
               Payment) by the Borrower or any Restricted Subsidiary in such
               Person or Unrestricted Subsidiary.

          (b) The provisions of Section 6.02(a) shall not prohibit:

               (1) any Restricted Payment made out of the Net Cash Proceeds of
          the substantially concurrent sale of, or made by exchange for, Capital
          Stock of the Borrower (other than Disqualified Stock and other than
          Capital Stock issued or sold to a Subsidiary of the Borrower or an
          employee stock ownership plan or to a trust established by the
          Borrower or any of its Subsidiaries for the benefit of their employees
          to the extent such sale to such an employee stock ownership plan or
          trust is financed by loans from or guaranteed by the Borrower or any
          Restricted Subsidiary unless such loans have been repaid with cash on
          or prior to the date of determination) or a substantially concurrent
          cash capital contribution received by the Borrower from its
          shareholders; provided, however, that:

                    (A) such Restricted Payment shall be excluded in the
               calculation of the amount of Restricted Payments under Section
               6.02(a)(3), and

                    (B) the Net Cash Proceeds from such sale applied in the
               manner set forth in Section 6.02(b)(1) shall be excluded from the
               calculation of amounts under Section 6.02(a)(3)(ii);

               (2) any prepayment, repayment or Purchase for value of
          Subordinated Obligations that are made by exchange for, or out of the
          proceeds of the sale of, other Subordinated Obligations (which (x)
          satisfy each of clauses (4) and (5) of the definition of Refinancing
          Indebtedness in respect of the Subordinated Obligations being prepaid,
          repaid or Purchased and (y) may include Indebtedness Incurred under
          Section 6.01(a)) or the Net Cash Proceeds of a sale of Capital Stock
          of the Borrower; provided, in each case, that the public announcement
          of the launch of such prepayment, repayment or Purchase for value is
          made within three months of such sale of Subordinated Obligations or
          Capital Stock; provided, however, that each such prepayment, repayment
          or Purchase for value under this paragraph (2) shall be excluded in
          the calculation of the amount of Restricted Payments under Section
          6.02(a)(3);

               (3) dividends paid within 60 days after the date of declaration
          thereof if at such date of declaration such dividends would have
          complied with this covenant; provided, however, that such dividends
          shall be

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                                                                              75

          included in the calculation of the amount of Restricted Payments under
          Section 6.02(a)(3);

               (4) any Purchase for value of Capital Stock of the Borrower or
          any of its Subsidiaries from employees, former employees, directors or
          former directors of the Borrower or any of its Subsidiaries (or
          permitted transferees of such employees, former employees, directors
          or former directors), pursuant to the terms of agreements (including
          employment agreements) or plans (or amendments thereto) approved by
          the Board of Directors under which such individuals purchase or sell
          or are granted the option to purchase or sell, shares of such Capital
          Stock; provided, however, that the aggregate amount of such Purchases
          for value will not exceed $10,000,000 in any calendar year; provided
          further, however, that any of the $10,000,000 permitted to be applied
          for Purchases under this Section 6.02(b)(4) in a calendar year (and
          not so applied) may be carried forward for use in the following two
          calendar years; provided further, however, that such Purchases for
          value shall be excluded in the calculation of the amount of Restricted
          Payments under Section 6.02(a)(3);

               (5) so long as no Default has occurred and is continuing,
          payments of dividends on Disqualified Stock issued after the Reference
          Date pursuant to Section 6.01; provided, however, that such dividends
          shall be included in the calculation of the amount of Restricted
          Payments under Section 6.02(a)(3);

               (6) repurchases of Capital Stock deemed to occur upon exercise of
          stock options if such Capital Stock represents a portion of the
          exercise price of such options; provided, however, that such
          Restricted Payments shall be excluded in the calculation of the amount
          of Restricted Payments under Section 6.02(a)(3);

               (7) so long as no Default has occurred and is continuing, subject
          to Section 6.04(c)(ii), any prepayment, repayment or Purchase for
          value of Subordinated Obligations from Net Available Cash; provided,
          however, that such prepayment, repayment or Purchase for value shall
          be excluded in the calculation of the amount of Restricted Payments
          under Section 6.02(a)(3);

               (8) so long as no Default has occurred and is continuing, any
          prepayment, repayment or Purchase for value of Subordinated
          Obligations from Net Available Cash from (assuming for purposes of the
          definition of Net Available Cash as used in this clause (8) that the
          Specified Asset Sale was an Asset Disposition) from the Specified
          Asset Sale set forth in clause (i) of the definition thereof within
          180 days after the receipt of such proceeds; provided, however, that
          such prepayment, repayment or Purchase for value shall be excluded in
          the calculation of the amount of Restricted Payments under Section
          6.02(a)(3);

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                                                                              76

               (9) so long as no Default has occurred and is continuing, any
          prepayment, repayment or Purchase for value of any Indebtedness within
          365 days of the Stated Maturity of such Indebtedness; provided,
          however, that such prepayment, repayment or Purchase for value shall
          be excluded in the calculation of the amount of Restricted Payments
          under Section 6.02(a)(3);

               (10) payments to holders of Capital Stock (or to the holders of
          Indebtedness that is convertible into or exchangeable for Capital
          Stock upon such conversion or exchange) in lieu of the issuance of
          fractional shares; provided, however, that such payments shall be
          excluded in the calculation of the amount of Restricted Payments under
          Section 6.02(a)(3);

               (11) so long as no Default has occurred and is continuing, any
          prepayment, repayment or Purchase for value of Indebtedness under or
          in respect of the Third Lien Agreement or the Borrower's 11% Senior
          Secured Notes due 2011, Senior Secured Floating Rate Notes due 2011,
          4% Convertible Senior Notes due 2034 or Floating Rate Notes due 2009;
          provided, however, that such prepayment, repayment or Purchase for
          value shall be excluded in the calculation of the amount of Restricted
          Payments under Section 6.02(a)(3); or

               (12) any Restricted Payment in an amount which, when taken
          together with all Restricted Payments made after the Reference Date
          pursuant to this Section 6.02(b)(12), does not exceed $50,000,000;
          provided, however, that

                    (A) at the time of each such Restricted Payment, no Default
               shall have occurred and be continuing (or result therefrom); and

                    (B) such Restricted Payments shall be included in the
               calculation of the amount of Restricted Payments under Section
               6.02(a)(3).

          SECTION 6.03. Limitation on Restrictions on Distributions from
Restricted Subsidiaries. The Borrower shall not, and shall not permit any
Restricted Subsidiary to, create or otherwise cause or permit to exist or become
effective any consensual encumbrance or restriction on the ability of any
Restricted Subsidiary to:

               (1) pay dividends or make any other distributions on its Capital
          Stock or pay any Indebtedness or other obligations owed to the
          Borrower;

               (2) make any loans or advances to the Borrower; or

               (3) transfer any of its property or assets to the Borrower,
          except:

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                                                                              77

                    (A) any encumbrance or restriction pursuant to applicable
               law, rule, regulation or order or an agreement in effect at or
               entered into on the Restatement Date;

                    (B) any encumbrance or restriction with respect to a
               Restricted Subsidiary pursuant to an agreement relating to any
               Indebtedness Incurred by such Restricted Subsidiary prior to the
               date on which such Restricted Subsidiary was acquired by the
               Borrower (other than Indebtedness Incurred as consideration in,
               in contemplation of, or to provide all or any portion of the
               funds or credit support utilized to consummate the transaction or
               series of related transactions pursuant to which such Restricted
               Subsidiary became a Restricted Subsidiary or was otherwise
               acquired by the Borrower) and outstanding on such date;

                    (C) any encumbrance or restriction pursuant to an agreement
               effecting a Refinancing of Indebtedness Incurred pursuant to an
               agreement referred to in Section 6.03(3)(A) or Section 6.03(3)(B)
               or this Section 6.03(3)(C) or contained in any amendment to an
               agreement referred to in Section 6.03(3)(A) or Section 6.03(3)(B)
               or this Section 6.03(3)(C); provided, however, that the
               encumbrances and restrictions contained in any such Refinancing
               agreement or amendment are no less favorable in any material
               respect to the Lenders than the encumbrances and restrictions
               contained in such predecessor agreements;

                    (D) in the case of Section 6.03(3), any encumbrance or
               restriction:

                         (i) that restricts in a customary manner the
                    subletting, assignment or transfer of any property or asset
                    that is subject to a lease, license or similar contract, or
                    the assignment or transfer of any such lease, license or
                    other contract; or

                         (ii) contained in mortgages, pledges and other security
                    agreements securing Indebtedness of a Restricted Subsidiary
                    to the extent such encumbrance or restriction restricts the
                    transfer of the property subject to such security
                    agreements;

                    (E) with respect to a Restricted Subsidiary, any restriction
               imposed pursuant to an agreement entered into for the sale or
               disposition of all or substantially all the Capital Stock or
               assets of such Restricted Subsidiary pending the closing of such
               sale or disposition;

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                                                                              78

                    (F) any encumbrance or restriction existing under or by
               reason of Indebtedness or other contractual requirements of a
               Receivables Entity in connection with a Qualified Receivables
               Transaction; provided, however, that such restrictions apply only
               to such Receivables Entity;

                    (G) purchase money obligations for property acquired in the
               ordinary course of business and Capitalized Lease Obligations
               that impose restrictions on the property purchased or leased of
               the nature described in Section 6.03(3);

                    (H) provisions with respect to the disposition or
               distribution of assets or property in joint venture agreements,
               asset sale agreements, stock sale agreements and other similar
               agreements;

                    (I) restrictions on cash or other deposits or net worth
               imposed by customers, suppliers or, in the ordinary course of
               business, other third parties; and

                    (J) with respect to any Foreign Restricted Subsidiary, any
               encumbrance or restriction contained in the terms of any
               Indebtedness, or any agreement pursuant to which such
               Indebtedness was issued, if:

                         (i) the encumbrance or restriction applies only in the
                    event of a payment default or a default with respect to a
                    financial covenant contained in such Indebtedness or
                    agreement; or

                         (ii) at the time such Indebtedness is Incurred, such
                    encumbrance or restriction is not expected to materially
                    affect the Borrower's ability to make principal or interest
                    payments on the Obligations, as determined in good faith by
                    a Financial Officer of the Borrower, whose determination
                    shall be conclusive.

          SECTION 6.04. Limitation on Sales of Assets and Subsidiary Stock. (a)
The Borrower shall not, and shall not permit any Restricted Subsidiary to, make
any Asset Disposition unless:

               (1) the Borrower or such Restricted Subsidiary receives
          consideration (including by way of relief from, or by any other Person
          assuming sole responsibility for, any liabilities, contingent or
          otherwise) at the time of such Asset Disposition at least equal to the
          Fair Market Value of the shares and assets subject to such Asset
          Disposition; and

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                                                                              79

               (2) at least 75% of the consideration therefor received by the
          Borrower or such Restricted Subsidiary is (i) to the extent the assets
          subject to such Asset Disposition do not constitute Collateral under
          this Agreement, in the form of cash or Additional Assets, or (ii) to
          the extent the assets subject to such Asset Disposition do constitute
          Collateral under this Agreement, in the form of cash or assets that
          are included in the Collateral.

          (b) For the purposes of this covenant, the following are deemed to be
cash:

               (1) the assumption of Indebtedness or other obligations of the
          Borrower (other than obligations in respect of Disqualified Stock of
          the Borrower) or any Restricted Subsidiary (other than obligations in
          respect of Disqualified Stock and Preferred Stock of a Restricted
          Subsidiary that is a Subsidiary Guarantor) and the release of the
          Borrower or such Restricted Subsidiary from all liability on such
          Indebtedness or obligations in connection with such Asset Disposition;

               (2) except to the extent the assets subject to the applicable
          Asset Disposition constitute Collateral under this Agreement, any
          Designated Noncash Consideration having an aggregate Fair Market Value
          that, when taken together with all other Designated Noncash
          Consideration received pursuant to this clause and then outstanding,
          does not exceed at the time of the receipt of such Designated Noncash
          Consideration (with the Fair Market Value of each item of Designated
          Noncash Consideration being measured at the time received and without
          giving effect to subsequent changes in value) the greater of (1)
          $200,000,000 and (2) 1.5% of the total Consolidated assets of the
          Borrower as shown on the most recent balance sheet of the Borrower
          filed with the SEC;

               (3) securities, notes or similar obligations received by the
          Borrower or any Restricted Subsidiary from the transferee that are
          promptly converted by the Borrower or such Restricted Subsidiary into
          cash; and

               (4) Temporary Cash Investments.

          (c) The Borrower may not use any Net Available Cash to prepay, redeem
or purchase any Indebtedness that is not Priority Secured Indebtedness unless
(i) the Pro Forma Senior Secured Leverage Ratio for the most recently ended
period of four consecutive fiscal quarters for which financial statements have
been delivered under Section 5.01(a) or (b) (or, at any time prior to the first
delivery of such financial statements, for the fiscal year ended December 31,
2006) would have been equal to or less than 3.00 to 1.00, determined at the time
of such proposed use on a pro forma basis as described in the definition of Pro
Forma Senior Secured Leverage Ratio, or (ii) the

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                                                                              80

Borrower first offers to use such Net Available Cash to prepay the Loans in
accordance with Section 2.07(b).

          (d) Upon receipt of written notice from the Borrower to the Collateral
Agent, the Collateral Agent is hereby authorized and directed to release any
security interest under any Security Document in any Capital Stock of any
Foreign Subsidiary transferred, for tax planning or other business purposes,
consistent with the Borrower's past practices, to any Foreign Subsidiary whose
Capital Stock has been pledged under any of the Security Documents if either (i)
the transferor of such Capital Stock is the Borrower or a Domestic Subsidiary
and such release is required in order to obtain the desired amount of
consideration from such transfer, or (ii) after giving effect to such transfer,
the aggregate fair value of all such Capital Stock (other than Capital Stock
transferred in a transaction described in the immediately preceding clause (i)),
determined as of the date of each respective transfer, does not exceed, for all
such transfers, $250,000,000.

          SECTION 6.05. Limitation on Transactions with Affiliates. (a) The
Borrower shall not, and shall not permit any Restricted Subsidiary to, directly
or indirectly, enter into or conduct any transaction or series of related
transactions (including the purchase, sale, lease or exchange of any property or
the rendering of any service) with any Affiliate of the Borrower (an "Affiliate
Transaction") unless such transaction is on terms:

               (1) that are no less favorable to the Borrower or such Restricted
          Subsidiary, as the case may be, than those that could be obtained at
          the time of such transaction in arm's-length dealings with a Person
          who is not such an Affiliate,

               (2) that, in the event such Affiliate Transaction involves an
          aggregate amount in excess of $25,000,000,

                    (A) are set forth in writing, and

                    (B) have been approved by a majority of the members of the
               Board of Directors having no personal stake in such Affiliate
               Transaction; and

               (3) that, in the event such Affiliate Transaction involves an
          amount in excess of $75,000,000, have been determined by a nationally
          recognized appraisal, accounting or investment banking firm to be
          fair, from a financial standpoint, to the Borrower and its Restricted
          Subsidiaries.

          (b) The provisions of Section 6.05(a) will not prohibit:

               (1) any Restricted Payment permitted to be paid pursuant to
          Section 6.02;

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                                                                              81

               (2) any issuance of securities, or other payments, awards or
          grants in cash, securities or otherwise pursuant to, or the funding
          of, employment arrangements, stock options and stock ownership plans
          approved by the Board of Directors;

               (3) the grant of stock options or similar rights to employees and
          directors of the Borrower pursuant to plans approved by the Board of
          Directors,

               (4) loans or advances to employees in the ordinary course of
          business of the Borrower;

               (5) the payment of reasonable fees and compensation to, or the
          provision of employee benefit arrangements and indemnity for the
          benefit of, directors, officers and employees of the Borrower and its
          Restricted Subsidiaries in the ordinary course of business;

               (6) any transaction between or among any of the Borrower, any
          Restricted Subsidiary or any joint venture or similar entity which
          would constitute an Affiliate Transaction solely because the Borrower
          or a Restricted Subsidiary owns an equity interest in or otherwise
          controls such Restricted Subsidiary, joint venture or similar entity;

               (7) the issuance or sale of any Capital Stock (other than
          Disqualified Stock) of the Borrower;

               (8) any agreement as in effect on the Restatement Date described
          in the Borrower's SEC filings as filed on or prior to the Restatement
          Date, or any renewals, extensions or amendments of any such agreement
          (so long as such renewals, extensions or amendments are not less
          favorable in any material respect to the Borrower or its Restricted
          Subsidiaries) and the transactions evidenced thereby;

               (9) transactions with customers, clients, suppliers or purchasers
          or sellers of goods or services in each case in the ordinary course of
          business and otherwise in compliance with the terms of this Agreement
          which are fair to the Borrower or its Restricted Subsidiaries, in the
          reasonable determination of the Board of Directors or the senior
          management thereof, or are on terms at least as favorable as could
          reasonably have been obtained at such time from an unaffiliated party;
          or

               (10) any transaction effected as part of a Qualified Receivables
          Transaction.
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                                                                              82

          SECTION 6.06. Limitation on Liens. The Borrower shall not, and shall
not permit any Restricted Subsidiary to, directly or indirectly, Incur or permit
to exist any Lien of any nature whatsoever on any of its property or assets
(including Capital Stock of a Restricted Subsidiary), whether owned at the
Restatement Date or thereafter acquired, securing any Indebtedness, except:

          (a) Liens to secure Indebtedness permitted pursuant to Section
     6.01(b)(1); provided that any collateral securing U.S. Bank Indebtedness
     shall also constitute Collateral;

          (b) Liens to secure Indebtedness permitted pursuant to Section
     6.01(b)(12); provided that any Liens to secure Indebtedness permitted
     pursuant to Section 6.01(b)(12) shall be subordinate and junior to the
     Liens securing the Obligations on the terms set forth in the Lien
     Subordination and Intercreditor Agreement;

          (c) pledges or deposits by such Person under workers' compensation
     laws, unemployment insurance laws or similar legislation, or good faith
     deposits in connection with bids, tenders, contracts (other than for the
     payment of Indebtedness) or leases to which such Person is a party, or
     deposits to secure public or statutory obligations of such Person or
     deposits of cash or United States government bonds to secure surety or
     appeal bonds to which such Person is a party, or deposits as security for
     contested taxes or import duties or for the payment of rent, in each case
     Incurred in the ordinary course of business;

          (d) Liens imposed by law, such as carriers', warehousemen's and
     mechanics' Liens, in each case for sums not yet due or being contested in
     good faith by appropriate proceedings or other Liens arising out of
     judgments or awards against such Person with respect to which such Person
     shall then be proceeding with an appeal or other proceedings for review;

          (e) Liens for taxes, assessments or other governmental charges not yet
     due or payable or subject to penalties for non-payment or which are being
     contested in good faith by appropriate proceedings;

          (f) Liens on assets not constituting Collateral under this Agreement
     which secure obligations under undrawn letters of credit and bank
     guarantees or are in favor of issuers of surety or performance bonds issued
     pursuant to the request of and for the account of such Person in the
     ordinary course of its business; provided, however, that such letters of
     credit and bank guarantees do not constitute Indebtedness;

          (g) survey exceptions, encumbrances, easements or reservations of, or
     rights of others for, licenses, rights-of-way, sewers, electric lines,
     telegraph and telephone lines and other similar purposes, or zoning or
     other restrictions as to the use of real property or Liens incidental to
     the conduct of the business of such Person or to the ownership of its
     properties which were not Incurred in connection

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                                                                              83

     with Indebtedness for borrowed money and which do not in the aggregate
     materially adversely affect the value of said properties or materially
     impair their use in the operation of the business of such Person;

          (h) Liens securing Indebtedness Incurred to finance the construction,
     purchase or lease of, or repairs, improvements or additions to, property of
     such Person (including Indebtedness Incurred under Section 6.01(b)(6));
     provided, however, that the Lien may not extend to any other property
     (other than property related to the property being financed) owned by such
     Person or any of its Subsidiaries at the time the Lien is Incurred, and the
     Indebtedness (other than any interest thereon) secured by the Lien may not
     be Incurred more than 180 days after the later of the acquisition,
     completion of construction, repair, improvement, addition or commencement
     of full operation of the property subject to the Lien;

          (i) Liens existing on the Restatement Date and set forth in Schedule
     6.06; provided that (x) such Lien shall not apply to any other property or
     asset of the Borrower or any Restricted Subsidiary and (y) such Lien shall
     secure only those obligations which it secured on the date hereof and
     extensions, renewals and replacements thereof that do not increase the
     outstanding principal amount hereof (other than Liens referred to in the
     foregoing clauses (a) and (b));

          (j) Liens on property or shares of stock of another Person at the time
     such other Person becomes a Subsidiary of such Person; provided, however,
     that such Liens are not created, Incurred or assumed in connection with, or
     in contemplation of, such other Person becoming such a Subsidiary; provided
     further, however, that such Liens do not extend to any other property owned
     by such Person or any of its Subsidiaries, except pursuant to
     after-acquired property clauses existing in the applicable agreements at
     the time such Person becomes a Subsidiary which do not extend to property
     transferred to such Person by the Borrower or a Restricted Subsidiary;

          (k) Liens on property at the time such Person or any of its
     Subsidiaries acquires the property, including any acquisition by means of a
     merger or consolidation with or into such Person or any Subsidiary of such
     Person; provided, however, that such Liens are not created, Incurred or
     assumed in connection with, or in contemplation of, such acquisition;
     provided further, however, that the Liens do not extend to any other
     property owned by such Person or any of its Subsidiaries;

          (l) Liens securing Indebtedness or other obligations of a Subsidiary
     of such Person owing to such Person or a Restricted Subsidiary of such
     Person;

          (m) Liens securing Hedging Obligations so long as such Hedging
     Obligations are permitted to be Incurred under this Agreement;

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                                                                              84

          (n) Liens on assets not constituting Collateral under this Agreement
     which secure Indebtedness of any Foreign Restricted Subsidiary Incurred
     under Section 6.01(b)(10);

          (o) Liens to secure any Refinancing (or successive Refinancings) as a
     whole, or in part, of any Indebtedness secured by any Lien referred in the
     foregoing clauses (h), (i), (j) and (k); provided, however, that:

               (1) such new Lien shall be limited to all or part of the same
          property that secured the original Lien (plus improvements,
          accessions, proceeds, dividends or distributions in respect thereof);
          and

               (2) the Indebtedness secured by such Lien at such time is not
          increased to any amount greater than the sum of:

                    (A) the outstanding principal amount or, if greater,
               committed amount of the Indebtedness secured by Liens described
               under clauses (h), (i), (j) or (k) at the time the original Lien
               became a permitted Lien under this Agreement; and

                    (B) an amount necessary to pay any fees and expenses,
               including premiums, related to such Refinancings;

          (p) Liens on accounts receivables and related assets of the type
     specified in the definition of "Qualified Receivables Transaction" not
     constituting Collateral under this Agreement Incurred in connection with a
     Qualified Receivables Transaction;

          (q) judgment Liens not giving rise to an Event of Default so long as
     any appropriate legal proceedings which may have been duly initiated for
     the review of such judgment have not been finally terminated or the period
     within which such proceedings may be initiated has not expired;

          (r) Liens arising from Uniform Commercial Code financing statement
     filings regarding leases that do not otherwise constitute Indebtedness
     entered into in the ordinary course of business;

          (s) leases and subleases of real property which do not materially
     interfere with the ordinary conduct of the business of the Borrower and its
     Subsidiaries;

          (t) Liens which constitute bankers' Liens, rights of set-off or
     similar rights and remedies as to deposit accounts or other funds
     maintained with any bank or other financial institution, whether arising by
     operation of law or pursuant to contract;

          (u) Liens on specific items of inventory or other goods and proceeds
     of any Person securing such Person's obligations in respect of bankers'
     acceptances

<PAGE>

                                                                              85

     issued or created for the account of such Person to facilitate the
     purchase, shipment or storage of such inventory or other goods;

          (v) Liens on specific items of inventory or other goods and related
     documentation (and proceeds thereof) securing reimbursement obligations in
     respect of trade letters of credit issued to ensure payment of the purchase
     price for such items of inventory or other goods;

          (w) Liens on assets not constituting Collateral under this Agreement
     which secure Indebtedness Incurred under Section 6.01(b)(11) or (13);

          (x) Liens on assets subject to Sale/Leaseback Transactions; provided
     that the aggregate outstanding Attributable Debt in respect thereof shall
     not at any time exceed $125,000,000; and

          (y) other Liens on assets that do not constitute Collateral to secure
     Indebtedness as long as the amount of outstanding Indebtedness secured by
     Liens Incurred pursuant to this clause (x) does not exceed 5.0% of
     Consolidated assets of the Borrower, as determined based on the
     consolidated balance sheet of the Borrower as of the end of the most recent
     fiscal quarter for which financial statements have been filed with the SEC;
     provided, however, that notwithstanding whether this clause (y) would
     otherwise be available to secure Indebtedness, Liens securing Indebtedness
     originally secured pursuant to this clause (y) may secure Refinancing
     Indebtedness in respect of such Indebtedness and such Refinancing
     Indebtedness shall be deemed to have been secured pursuant to this clause
     (y).

          For the avoidance of doubt, each reference in this Section or any
other provision of this Agreement to "assets not constituting Collateral" (or
any similar phrase) means assets that (a) are not subject to any Lien securing
the Obligations and (b) are not and (absent a change in facts) will not be
required under the terms of this Agreement or the Security Documents to be made
subject to any Lien securing the Obligations by reason of the nature of, or the
identity of the Subsidiary owning, such assets (and not as a result of the
existence of any other Lien or any legal or contractual provision preventing
such assets from being made subject to Liens securing the Obligations).

          SECTION 6.07. Limitation on Sale/Leaseback Transactions. The Borrower
shall not, and shall not permit any Restricted Subsidiary to, enter into any
Sale/Leaseback Transaction with respect to any property unless:

          (a) the Borrower or such Restricted Subsidiary would be entitled to:

               (i) Incur Indebtedness with respect to such Sale/Leaseback
          Transaction pursuant to Section 6.01; and

               (ii) create a Lien on such property securing such Indebtedness
          pursuant to Section 6.06(x) or, to the extent the assets subject to
          such

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                                                                              86

          Sale/Leaseback do not constitute Collateral under this Agreement,
          create a Lien on such property pursuant to the provisions of Section
          6.06;

               (iii) the gross proceeds payable to the Borrower or such
          Restricted Subsidiary in connection with such Sale/Leaseback
          Transaction are at least equal to the Fair Market Value of such
          property; and

               (iv) the transfer of such property is permitted by, and, if
          applicable, the Borrower applies the proceeds of such transaction in
          compliance with, Section 6.04; or

          (b) the Sale/Leaseback Transaction is with respect to all or a portion
     of the Borrower's properties in Akron, Summit County, Ohio.

          SECTION 6.08. Fundamental Changes. The Borrower will not, and will not
permit any Restricted Subsidiary to, merge into, amalgamate or consolidate with
any other Person, or permit any other Person to merge into, amalgamate or
consolidate with it, or sell, transfer, lease or otherwise dispose of (in one
transaction or in a series of transactions) assets (including Capital Stock of
Subsidiaries) constituting all or substantially all the assets of the Borrower
and its Consolidated Subsidiaries, taken as a whole, or, in the case of the
Borrower, liquidate or dissolve, except that, if at the time thereof and
immediately after giving effect thereto no Default shall have occurred and be
continuing (i) any Restricted Subsidiary may merge into the Borrower in a
transaction in which the Borrower is the surviving corporation, (ii) any
Restricted Subsidiary may merge into any other Restricted Subsidiary in a
transaction in which the surviving entity is a Restricted Subsidiary; except
that no Domestic Subsidiary may merge into a Foreign Subsidiary, (iii) any sale
of a Restricted Subsidiary made in accordance with Section 6.04 may be effected
by a merger of such Restricted Subsidiary and (iv) any Restricted Subsidiary may
sell, transfer, lease or otherwise dispose of its assets to the Borrower or to
another Restricted Subsidiary; provided that any Investment that takes the form
of a merger, amalgamation or consolidation (other than any merger, amalgamation
or consolidation involving the Borrower) that is expressly permitted by Section
6.02 shall be permitted under this Section 6.08.

                                   ARTICLE VII

                                Events of Default

          SECTION 7.01. Events of Default. If any of the following events
("Events of Default") shall occur:

          (a) the Borrower shall fail to pay any principal of any Loan when and
     as the same shall become due and payable, whether at the due date thereof
     or at a date fixed for prepayment thereof or otherwise;

          (b) the Borrower shall fail to pay any interest on any Loan or any fee
     or any other amount (other than an amount referred to in clause (a) of this
     Article)

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                                                                              87

     payable under this Agreement or any other Credit Document, when and as the
     same shall become due and payable, and such failure shall continue
     unremedied for a period of (i) in the case of fees and interest payable
     under Sections 2.08 and 2.09, respectively, five Business Days, and (ii) in
     the case of any other fees, interest or other amounts (other than those
     referred to in paragraph (a) above), five Business Days after the earlier
     of (A) the day on which a Financial Officer first obtains knowledge of such
     failure and (B) the day on which written notice of such failure shall have
     been given to the Borrower by the Administrative Agent or any Lender;

          (c) any representation or warranty made or deemed made by or on behalf
     of any Credit Party in any Credit Document or any amendment or modification
     thereof or waiver thereunder shall prove to have been incorrect when made
     or deemed made in any respect material to the rights or interests of the
     Lenders under the Credit Documents;

          (d) the Borrower shall fail to observe or perform any covenant,
     condition or agreement contained in Section 5.02, 5.03 (with respect to the
     Borrower's existence) or 5.08 or in Article VI;

          (e) any Credit Party shall fail to observe or perform any covenant,
     condition or agreement contained in any Credit Document (other than those
     specified in clauses (a), (b) and (d) of this Article), and such failure
     shall continue unremedied for a period of 30 days after written notice
     thereof from the Administrative Agent to the Borrower (which notice will be
     given at the request of any Lender); provided that the failure of any
     Credit Party to perform any covenant, condition or agreement made in any
     Credit Document (other than this Agreement) shall not constitute an Event
     of Default unless such failure shall be (i) wilful or (ii) material to the
     rights or interests of the Lenders under the Credit Documents;

          (f) the Borrower or any Consolidated Subsidiary shall fail to make any
     payment of principal in respect of any Material Indebtedness at the
     scheduled due date thereof and such failure shall continue beyond any
     applicable grace period or any event or condition occurs that results in
     any Material Indebtedness (other than any Qualified Receivables Transaction
     existing on March 31, 2003) becoming due or being required to be prepaid,
     repurchased, redeemed, defeased or terminated prior to its scheduled
     maturity (other than, in the case of any Qualified Receivables Transaction,
     any event or condition not caused by an act or omission of the Borrower or
     any Subsidiary, if the Borrower shall furnish to the Administrative Agent a
     certificate to the effect that after the termination of such Qualified
     Receivables Transaction the Borrower and the Subsidiaries that are a party
     thereto have sufficient liquidity to operate their businesses in the
     ordinary course); provided that this clause (f) shall not apply to (i)
     secured Indebtedness that becomes due as a result of the voluntary sale or
     transfer of the property or assets securing such Indebtedness in accordance
     with the terms and conditions of this Agreement or (ii) Material
     Indebtedness of any Foreign Subsidiary if the

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                                                                              88

     Borrower is unable, due to applicable law restricting Investments in such
     Foreign Subsidiary, to make an Investment in such Foreign Subsidiary to
     fund the payment of such Material Indebtedness;

          (g) a Change in Control shall occur;

          (h) an involuntary proceeding shall be commenced or an involuntary
     petition shall be filed seeking (i) liquidation, reorganization,
     moratorium, suspension of payment or other relief in respect of the
     Borrower or any Material Subsidiary or its debts, or of a substantial part
     of its assets, under any Federal, state or foreign bankruptcy, insolvency,
     receivership or similar law now or hereafter in effect or (ii) the
     appointment of a receiver, trustee, custodian, sequestrator, conservator or
     similar official for the Borrower or any Material Subsidiary or for a
     substantial part of its assets, and, in any such case, such proceeding or
     petition shall continue undismissed for 90 days or an order or decree
     approving or ordering any of the foregoing shall be entered;

          (i) the Borrower or any Material Subsidiary shall (i) voluntarily
     commence any proceeding or file any petition seeking liquidation,
     reorganization, bankruptcy, moratorium, suspension of payment or other
     relief under any Federal, state or foreign bankruptcy, insolvency,
     receivership or similar law now or hereafter in effect, (ii) consent to the
     institution of, or fail to contest in a timely and appropriate manner, any
     proceeding or petition described in clause (h) of this Article, (iii) apply
     for or consent to the appointment of a receiver, trustee, custodian,
     sequestrator, conservator or similar official for the Borrower or any
     Material Subsidiary or for a substantial part of its assets, (iv) make a
     general assignment for the benefit of creditors or (v) take any action for
     the purpose of effecting any of the foregoing;

          (j) the Borrower or any Material Subsidiary shall admit in writing its
     inability or fail generally to pay its debts as they become due;

          (k) an ERISA Event shall have occurred that, when taken together with
     all other ERISA Events that have occurred, would be materially likely to
     result in a Material Adverse Change;

          (l) Liens created under the Security Documents shall not be valid and
     perfected Liens on a material portion of the Collateral; or

          (m) any Guarantee of the Obligations under the Guarantee and
     Collateral Agreement or the Canadian Security Documents shall fail to be a
     valid, binding and enforceable Guarantee of one or more Subsidiary
     Guarantors where such failure would constitute or be materially likely to
     result in a Material Adverse Change;

then, and in every such event (other than an event with respect to the Borrower
described in clause (h) or (i) of this Article), and at any time thereafter
during the continuance of such event, the Administrative Agent may, and at the
request of the Majority Lenders

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                                                                              89

shall, by notice to the Borrower, take any or all of the following actions, at
the same or different times declare the Loans then outstanding to be due and
payable in whole (or in part, in which case any principal not so declared to be
due and payable may thereafter be declared to be due and payable), and thereupon
the principal of the Loans so declared to be due and payable, together with
accrued interest thereon and all fees and other obligations of the Borrower
accrued hereunder, shall become due and payable immediately, without
presentment, demand, protest or other notice of any kind, all of which are
hereby waived by the Borrower; and in case of any event with respect to the
Borrower described in clause (h) or (i) of this Article, the principal of the
Loans then outstanding, together with accrued interest thereon and all fees and
other obligations of the Borrower accrued hereunder, shall automatically become
due and payable, in each case without presentment, demand, protest or other
notice of any kind, all of which are hereby waived by the Borrower.

                                  ARTICLE VIII

                                   The Agents

          Each of the Lenders hereby irrevocably appoints the Agents as its
agents and authorizes the Agents to take such actions on its behalf and to
exercise such powers as are delegated to the Agents by the terms hereof and of
the other Credit Documents, together with such actions and powers as are
reasonably incidental thereto.

          The bank or banks serving as the Agents hereunder shall have the same
rights and powers in their capacity as Lenders as any other Lender and may
exercise the same as though they were not Agents, and such bank or banks and
their Affiliates may accept deposits from, lend money to and generally engage in
any kind of business with the Borrower or any Subsidiary or other Affiliate
thereof as if they were not Agents hereunder.

          The Agents shall not have any duties or obligations except those
expressly set forth herein. Without limiting the generality of the foregoing (a)
the Agents shall not be subject to any fiduciary or other implied duties,
regardless of whether a Default has occurred and is continuing, (b) the Agents
shall not have any duty to take any discretionary action or exercise any
discretionary powers, except discretionary rights and powers expressly
contemplated hereby that the Agents are required to exercise in writing by the
Majority Lenders, and (c) except as expressly set forth herein, the Agents shall
not have any duty to disclose, and shall not be liable for the failure to
disclose, any information communicated to the Agents by or relating to the
Borrower or any Subsidiary. The Agents shall not be liable for any action taken
or not taken by them with the consent or at the request of the Majority Lenders
or the Lenders, as the case may be, or in the absence of their own gross
negligence or wilful misconduct. In addition, the Agents shall be deemed not to
have knowledge of any Default unless and until written notice thereof is given
to the Agents by the Borrower or a Lender, and the Agents shall not be
responsible for or have any duty to ascertain or inquire into (i) any statement,
warranty or representation made in or in connection with any Credit Document,
(ii) the contents of any certificate, report or other document delivered
hereunder or thereunder or

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                                                                              90

in connection herewith or therewith, (iii) the performance or observance of any
of the covenants, agreements or other terms or conditions set forth herein or
therein, (iv) the validity, enforceability, effectiveness or genuineness of this
Agreement or any other agreement, instrument or document, or (v) the
satisfaction of any condition set forth in Article IV or elsewhere herein or
therein, other than to confirm receipt of items expressly required to be
delivered to the Agents.

          The Agents shall be entitled to rely upon, and shall not incur any
liability for relying upon, any notice, request, certificate, consent,
statement, instrument, document or other writing believed by them to be genuine
and to have been signed or sent by the proper Person. The Agents also may rely
upon any statement made to them orally or by telephone and believed by them to
be made by the proper Person, and shall not incur any liability for relying
thereon. The Agents may consult with legal counsel (who may be counsel for the
Borrower), independent accountants and other experts selected by them with
reasonable care, and shall not be liable for any action taken or not taken by
them in accordance with the advice of any such counsel, accountants or experts.

          The Agents may perform any and all their duties and exercise their
rights and powers by or through any one or more sub-agents appointed by the
Agents. The Agents and any such sub-agent may perform any and all their duties
and exercise their rights and powers through their respective Affiliates. The
exculpatory provisions of the preceding paragraphs shall apply to any such
sub-agent and to the Affiliates of the Agents and any such sub-agent.

          Subject to the appointment and acceptance of a successor Agent as
provided below, either Agent may resign at any time by notifying the Lenders and
the Borrower. Upon any such resignation, the Majority Lenders shall have the
right to appoint a successor with the Borrower's written consent (which shall
not be unreasonably withheld or delayed and shall not be required from the
Borrower if an Event of Default has occurred and is continuing). If no successor
shall have been so appointed by the Majority Lenders and shall have accepted
such appointment within 30 days after the retiring Agent gives notice of its
resignation, then the retiring Agent may, on behalf of the Lenders, with the
Borrower's written consent (which shall not be unreasonably withheld or delayed
and shall not be required if an Event of Default has occurred and is
continuing), appoint a successor Agent which shall be a bank or an Affiliate
thereof, in each case with a net worth of at least $1,000,000,000 and an office
in New York, New York. Upon the acceptance of its appointment as Agent hereunder
by a successor, such successor shall succeed to and become vested with all the
rights, powers, privileges and duties of the retiring Agent, and the retiring
Agent shall be discharged from its duties and obligations hereunder. After an
Agent's resignation hereunder, the provisions of this Article and Section 9.03
shall continue in effect for its benefit in respect of any actions taken or
omitted to be taken by it while it was acting as Agent.

          Each Lender acknowledges that it has, independently and without
reliance upon the Agents or any other Lender and based on such documents and
information as it has deemed appropriate, made its own credit analysis and
decision to enter into this Agreement. Each Lender also acknowledges that it
will, independently and without

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                                                                              91

reliance upon the Agents or any other Lender and based on such documents and
information as it shall from time to time deem appropriate, continue to make its
own decisions in taking or not taking action under or based upon this Agreement,
any related agreement or any document furnished hereunder or thereunder.

          Notwithstanding any other provision contained herein, each Lender
acknowledges that the Administrative Agent is not acting as an agent of the
Borrower and that the Borrower will not be responsible for acts or failures to
act on the part of the Administrative Agent.

          Without prejudice to the provisions of this Article VIII, each Lender
hereby irrevocably appoints and authorizes the Collateral Agent (and any
successor acting as Collateral Agent) to act as the Person holding the power of
attorney (in such capacity, the "fonde de pouvoir") of the Lenders as
contemplated under Article 2692 of the Civil Code of Quebec, and to enter into,
to take and to hold on their behalf, and for their benefit, any hypothec, and to
exercise such powers and duties which are conferred upon the fonde de pouvoir
under any hypothec. Moreover, without prejudice to such appointment and
authorization to act as the Person holding the power of attorney as aforesaid,
each Lender hereby irrevocably appoints and authorizes the Collateral Agent (and
any successor acting as Collateral Agent) (in such capacity, the "Custodian") to
act as agent and custodian for and on behalf of the Lenders to hold and to be
the sole registered holder of any debenture which may be issued under any
hypothec, the whole notwithstanding Section 32 of the Act Respecting the Special
Powers of Legal Persons (Quebec) or any other applicable law. In this respect,
(i) the Custodian shall keep a record indicating the names and addresses of, and
the pro rata portion of the obligations and indebtedness secured by any pledge
of any such debenture and owing to each Lender, and (ii) each Lender will be
entitled to the benefits of any charged property covered by any hypothec and
will participate in the proceeds of realization of any such charged property,
the whole in accordance with the terms hereof.

          Each of the fonde de pouvoir and the Custodian shall (a) have the sole
and exclusive right and authority to exercise, except as may be otherwise
specifically restricted by the terms hereof, all rights and remedies given to
fonde de pouvoir and the Custodian (as applicable) with respect to the charged
property under any hypothec, any debenture or pledge thereof relating to any
hypothec, applicable laws or otherwise, (b) benefit from and be subject to all
provisions hereof with respect to the Collateral Agent mutatis mutandis,
including, without limitation, all such provisions with respect to the liability
or responsibility to and indemnification by the Lenders, and (c) be entitled to
delegate from time to time any of its powers or duties under any hypothec, any
debenture or pledge thereof relating to any hypothec, applicable laws or
otherwise and on such terms and conditions as it may determine from time to
time. Any Person who becomes a Lender shall be deemed to have consented to and
confirmed: (y) the fonde de pouvoir as the Person holding the power of attorney
as aforesaid and to have ratified, as of the date it becomes a Lender, all
actions taken by the fonde de pouvoir in such capacity, (z) the Custodian as the
agent and custodian as aforesaid and to have ratified, as of the date it becomes
a Lender, all actions taken by the Custodian in such capacity.

<PAGE>

                                                                              92

                                   ARTICLE IX

                                  Miscellaneous

          SECTION 9.01. Notices. (a) Except in the case of notices and other
communications expressly permitted to be given by telephone (and subject to
paragraph (b) below), all notices and other communications provided for herein
shall be in writing and shall be delivered by hand or overnight courier service,
mailed by certified or registered mail or sent by telecopy or e-mail, as
follows:

          (i) if to the Borrower, to it at 1144 East Market Street, Akron, Ohio,
     44316-0001, Attention of the Treasurer (Telecopy No. (330) 796-6502);

          (ii) if to the Administrative Agent, to JPMorgan Chase Bank, Loan &
     Agency Services Group, 1111 Fannin, 10th Floor, Houston, Texas 77002,
     Attention of Alice Telles (Telecopy No. (713) 750-2938), with a copy to
     JPMorgan Chase Bank, N.A., 270 Park Avenue, New York, NY 10017, Attention
     of Robert Kellas (Telecopy No. (212) 270-5100);

          (iii) if to the Collateral Agent, to Deutsche Bank Trust Company
     Americas, 60 Wall Street, New York, NY 10005, Attention of Carin Keegan
     (Telecopy No. (212) 797-5690); and

          (iv) if to a Lender, to it at its address (or telecopy number or
     e-mail address) set forth in Schedule 2.01 or its Administrative
     Questionnaire.

          (b) Notices and other communications to the Lenders hereunder may be
delivered or furnished by electronic communications pursuant to procedures
approved by the Administrative Agent; provided that the foregoing shall not
apply to notices pursuant to Article II unless otherwise agreed by the
Administrative Agent and the applicable Lender. The Administrative Agent or the
Borrower may, in its discretion, agree to accept notices and other
communications to it hereunder by electronic communications pursuant to
procedures approved by it; provided that approval of such procedures may be
limited to particular notices or communications.

          (c) Any party hereto may change its address, telecopy number or e-mail
address for notices and other communications hereunder by notice to the other
parties hereto. All notices and other communications given to any party hereto
in accordance with the provisions of this Agreement shall be deemed to have been
given on the date of receipt.

          SECTION 9.02. Waivers; Amendments. (a) No failure or delay by any of
the Agents or any Lender in exercising any right or power hereunder shall
operate as a waiver thereof, nor shall any single or partial exercise of any
such right or power, or any abandonment or discontinuance of steps to enforce
such a right or power, preclude any other or further exercise thereof or the
exercise of any other right or power. The rights and remedies of the Agents and
the Lenders hereunder are cumulative and are not

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                                                                              93

exclusive of any rights or remedies that they would otherwise have. No waiver of
any provision of this Agreement or consent to any departure by the Borrower
therefrom shall in any event be effective unless the same shall be permitted by
paragraph (b) below, and then such waiver or consent shall be effective only in
the specific instance and for the purpose for which given. Without limiting the
generality of the foregoing, the making of a Loan shall not be construed as a
waiver of any Default, regardless of whether any Agent or any Lender may have
had notice or knowledge of such Default at the time.

          (b) No Credit Document or any provision thereof may be waived, amended
or modified except pursuant to an agreement or agreements in writing entered
into by the Credit Parties party thereto and the Administrative Agent or
Collateral Agent, as the case may be, with the consent of the Majority Lenders;
provided, that no such agreement shall (i) increase the Commitment or extend the
expiration date of the Commitment of any Lender without the written consent of
such Lender, (ii) reduce or forgive all or part of the principal amount of any
Loan or reduce the rate of interest thereon, or reduce any fee payable
hereunder, without the prior written consent of each Lender affected thereby,
(iii) postpone the scheduled date of payment of the principal amount of any Loan
or date for the payment of any interest on any Loan or any fee, or reduce the
amount of, waive or excuse any such payment, without the prior written consent
of each Lender adversely affected thereby, (iv) release all or substantially all
the Subsidiary Guarantors from their Guarantees under the Guarantee and
Collateral Agreement, or release all or substantially all the Collateral from
the Liens of the Security Documents, without the written consent of each Lender
and each Agent, (v) change any provision of the Guarantee and Collateral
Agreement or any other Security Document to alter the amount or allocation of
any payment to be made to the Secured Parties, without the written consent of
each adversely affected Lender, (vi) change Section 2.14 in a manner that would
alter the pro rata sharing of any payment without the written consent of each
Lender adversely affected thereby, or (vii) change any of the provisions of this
Section or the definition of "Majority Lenders" or any other provision hereof
specifying the number or percentage of Lenders required to waive, amend or
modify any rights hereunder or make any determination or grant any consent
hereunder, without the written consent of each Lender; provided, further that no
such agreement shall amend, modify or otherwise affect the rights or duties of
any Agent under any Credit Document, or any provision of any Credit Document
providing for payments by or to the Administrative Agent, in each case without
the prior written consent of such Agent; provided further, that so long as the
rights or interests of any Lender shall not be adversely affected in any
material respect, the Guarantee and Collateral Agreement or any other Security
Document may be amended without the consent of the Majority Lenders (A) to cure
any ambiguity, omission, defect or inconsistency, or (B) to provide for the
addition of any assets or classes of assets to the Collateral. Notwithstanding
the foregoing, any provision of this Agreement may be amended by an agreement in
writing entered into by the Borrower, the Administrative Agent and the Lenders
that will remain parties hereto after giving effect to such amendment if at the
time such amendment becomes effective, each Lender not consenting thereto
receives payment in full of the principal of and interest accrued on each Loan
made by it and all other amounts owing to it or accrued for its account under
this Agreement.

<PAGE>

                                                                              94

          (c) Notwithstanding anything in paragraph (b) of this Section to the
contrary, this Agreement and the other Credit Documents may be amended at any
time and from time to time to permit the borrowing of additional term loans by
an agreement in writing entered into by the Borrower, the Administrative Agent,
the Collateral Agent and each Person (including any Lender) that shall agree to
provide any such additional term loans (but without the consent of any other
Lender), and each such Person that shall not already be a Lender shall, at the
time such agreement becomes effective, become a Lender with the same effect as
if it had originally been a Lender under this Agreement with the term loans set
forth in such agreement; provided, however, that: (i) the aggregate amount of
such additional term loans established pursuant to this paragraph shall not
exceed $300,000,000; (ii) no Default or Event of Default shall exist at the time
such amendment becomes effective; (iii) such term loans shall not amortize and
the final maturity of such term loans shall be no earlier than the Maturity
Date, (iv) on the date of Incurrence of such term loans and after giving pro
forma effect thereto and to the application of the proceeds therefrom, in
accordance with the definition of Consolidated Coverage Ratio, the Consolidated
Coverage Ratio would be greater than 2.0:1.0 and (v) the Administrative Agent
shall have received a favorable written opinion (addressed to the Administrative
Agent and the Lenders) of Covington & Burling LLP, counsel for the Borrower (or
other counsel for the Borrower reasonably satisfactory to the Administrative
Agent) in a form reasonably acceptable to the Administrative Agent but in
substance to the effect that the incurrence of such term loans, and each Lien
securing them, will be permitted under the Junior Lien Indenture and each other
indenture or other agreement governing any Material Indebtedness in effect at
the time of the effectiveness of such amendment, and such term loans will
constitute Designated Senior Obligations under the Lien Subordination and
Intercreditor Agreement. Each such term loan established pursuant to this
paragraph shall constitute a Loan under, and shall be entitled to all the
benefits afforded by, this Agreement and the other Credit Documents, and shall,
without limiting the foregoing, benefit equally and ratably from the Guarantees
and security interests and Liens created by the Guarantee and Collateral
Agreement and the other Security Documents. The Borrower shall take any actions
reasonably required by the Administrative Agent to ensure and/or demonstrate
that all requirements under the Credit Documents in respect of the provision and
maintenance of Collateral continue to be satisfied after the establishment of
any such additional term loans. In the event that the Borrower elects to
establish any additional term loans pursuant to this paragraph, the Borrower
will afford the then existing Lenders an opportunity to provide such additional
term loans.

          SECTION 9.03. Expenses; Indemnity; Damage Waiver. (a) The Borrower
shall pay (i) all reasonable out-of-pocket expenses incurred by the Agents, the
Arrangers and their Affiliates (including the reasonable fees, charges and
disbursements of Cravath, Swaine & Moore LLP, counsel for the Agents and the
Arrangers, and other local and foreign counsel for the Agents and Arrangers,
limited to one per jurisdiction, in connection with the Security Documents and
the creation and perfection of the Liens created thereby and other local and
foreign law matters) in connection with the arrangement and syndication of the
credit facilities provided for herein, the preparation, execution, delivery and
administration of this Agreement and the other Credit Documents or any
amendments, modifications or waivers of the provisions hereof or thereof

<PAGE>

                                                                              95

(whether or not the transactions contemplated hereby or thereby shall be
consummated) and (ii) all reasonable out-of-pocket expenses incurred by the
Agents or any Lender, including the fees, charges and disbursements of any
counsel for the Agents or any Lender, in connection with the enforcement or
protection of its rights in connection with this Agreement, including its rights
under this Section, or in connection with the Loans made hereunder, including
all such out-of-pocket expenses incurred during any workout, restructuring or
similar negotiations in respect of such Loans. The Borrower also shall pay all
out-of-pocket expenses incurred by the Collateral Agent in connection with the
creation and perfection of the security interests contemplated by this
Agreement, including all filing, recording and similar fees and, as more
specifically set forth above, the reasonable fees and disbursements of counsel
(including foreign counsel in connection with Foreign Pledge Agreements).

          (b) The Borrower shall indemnify each Agent, each Arranger and each
Lender, and each Related Party of any of the foregoing Persons (each such Person
being called an "Indemnitee") against, and hold each Indemnitee harmless from,
any and all losses, claims, damages, liabilities and related expenses (including
the reasonable fees, charges and disbursements of any counsel for any
Indemnitee), incurred by or asserted against any Indemnitee and arising out of
(i) the execution or delivery of this Agreement or any other Credit Document or
other agreement or instrument contemplated hereby, the syndication and
arrangement of the credit facilities provided for herein, the performance by the
parties hereto of their respective obligations or the exercise by the parties
hereto of their rights hereunder or thereunder or the consummation of the
Transactions or any other transactions contemplated hereby or thereby, (ii) any
Loan or the use of the proceeds thereof, (iii) any actual or alleged presence or
release of Hazardous Materials on or from any property currently or formerly
owned or operated by the Borrower or any of the Subsidiaries, or any
Environmental Liability related in any way to the Borrower or any of the
Subsidiaries, or (iv) any claim, litigation, investigation or proceeding
relating to any of the foregoing, whether based on contract, tort or any other
theory and regardless of whether any Indemnitee is a party thereto; provided
that such indemnity shall not, as to any Indemnitee, be available to the extent
that such losses, claims, damages, liabilities or related expenses shall have
resulted from the gross negligence or wilful misconduct of such Indemnitee or
the breach by such Indemnitee of obligations set forth herein or in any other
Credit Document.

          (c) To the extent that the Borrower fails to pay any amount required
to be paid by it to any Agent or any Arranger under paragraph (a) or (b) of this
Section, each Lender severally agrees to pay to such Agent or Arranger, as the
case may be, such Lender's percentage (determined as of the time that the
applicable unreimbursed expense or indemnity payment is sought based on the
outstanding Loans of such Lender and the other Lenders) of such unpaid amount;
provided that the unreimbursed expense or indemnified loss, claim, damage,
liability or related expense, as the case may be, was incurred by or asserted
against such Agent or Arranger in its capacity as such.

          SECTION 9.04. Successors and Assigns. (a) The provisions of this
Agreement shall be binding upon and inure to the benefit of the parties hereto,
the Indemnitees and their respective successors and assigns permitted hereby,
except that (i)

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                                                                              96

the Borrower may not assign or otherwise transfer any of its rights or
obligations hereunder without the prior written consent of each Lender (and any
attempted assignment or transfer by the Borrower without such consent shall be
null and void) and (ii) no Lender may assign or otherwise transfer its rights or
obligations hereunder except in accordance with this Section. Nothing in this
Agreement, expressed or implied, shall be construed to confer upon any Person
(other than the parties hereto, Indemnitees, their respective successors and
assigns permitted hereby, Participants (to the extent provided in paragraph (c)
of this Section) and, to the extent expressly contemplated hereby, the Related
Parties of each of the Agents, the Arrangers and the Lenders) any legal or
equitable right, remedy or claim under or by reason of this Agreement.

          (b) (i) Subject to the conditions set forth in paragraph (b)(ii)
below, any Lender may assign to one or more assignees all or a portion of its
rights and obligations under this Agreement (including all or a portion of its
Commitments and the Loans at the time owing to it) with the prior written
consent (such consent not to be unreasonably withheld or delayed) of:

               (A) the Borrower; provided that no consent of the Borrower shall
          be required for an assignment to a Lender, an Affiliate of a Lender,
          an Approved Fund, a Federal Reserve Bank or, if an Event of Default
          has occurred and is continuing, any other assignee; and

               (B) the Administrative Agent; provided that no consent of the
          Administrative Agent shall be required for an assignment to an
          assignee that is a Lender, an Affiliate of a Lender, a Federal Reserve
          Bank or an Approved Fund.

          (ii) Assignments shall be subject to the following additional
     conditions:

               (A) except in the case of an assignment to a Lender, an Affiliate
          of a Lender or an Approved Fund, the amount of the Commitment or Loans
          of the assigning Lender subject to each such assignment (determined as
          of the date the Assignment and Assumption with respect to such
          assignment is delivered to the Administrative Agent) shall not be less
          than $1,000,000 or, if smaller, the entire remaining amount of the
          assigning Lender's Commitment or Loans unless each of the Borrower and
          the Administrative Agent shall otherwise consent, provided (i) that no
          such consent of the Borrower shall be required if an Event of Default
          has occurred and is continuing and (ii) in the event of concurrent
          assignments to two or more assignees that are Affiliates of one
          another, or to two or more Approved Funds managed by the same
          investment advisor or by affiliated investment advisors, all such
          concurrent assignments shall be aggregated in determining compliance
          with this subsection;

               (B) each partial assignment shall be made as an assignment of a
          proportionate part of all the assigning Lender's rights and
          obligations under this Agreement;

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                                                                              97

               (C) the parties to each assignment shall execute and deliver to
          the Administrative Agent an Assignment and Assumption, together with a
          processing and recordation fee of $3,500; provided that in the event
          of concurrent assignments to two or more assignees that are Affiliates
          of one another, or to two or more Approved Funds managed by the same
          investment advisor or by affiliated investment advisors, only one such
          fee shall be payable; and

               (D) the assignee, if it shall not be a Lender, shall deliver to
          the Administrative Agent an Administrative Questionnaire.

          (iii) Subject to acceptance and recording thereof pursuant to
     paragraph (b)(iv) of this Section, from and after the Restatement Date
     specified in each Assignment and Assumption the assignee thereunder shall
     be a party hereto and, to the extent of the interest assigned by such
     Assignment and Assumption, have the rights and obligations of a Lender
     under this Agreement, and the assigning Lender thereunder shall, to the
     extent of the interest assigned by such Assignment and Assumption, be
     released from its obligations under this Agreement (and, in the case of an
     Assignment and Assumption covering all of the assigning Lender's rights and
     obligations under this Agreement, such Lender shall cease to be a party
     hereto but shall continue to be entitled to the benefits of Sections 2.11,
     2.12, 2.13 and 9.03). Any assignment or transfer by a Lender of rights or
     obligations under this Agreement that does not comply with this Section
     9.04 shall be treated for purposes of this Agreement as a sale by such
     Lender of a participation in such rights and obligations in accordance with
     paragraph (c) of this Section. Each assignment hereunder shall be deemed to
     be an assignment of the related rights under the Guarantee and Collateral
     Agreement and each other applicable Security Document.

          (iv) The Administrative Agent shall maintain at one of its offices a
     copy of each Assignment and Assumption delivered to it and a register for
     the recordation of the names and addresses of the Lenders, and the
     Commitment of, and principal amount of the Loans owing to, each Lender
     pursuant to the terms hereof from time to time (the "Register"). The
     entries in the Register shall be conclusive, and the Borrower, the
     Administrative Agent and the Lenders may treat each Person whose name is
     recorded in the Register pursuant to the terms hereof as a Lender hereunder
     for all purposes of this Agreement, notwithstanding notice to the contrary.
     The Register shall be available for inspection by the Borrower and any
     Lender, at any reasonable time and from time to time upon reasonable prior
     notice.

          (v) Upon its receipt of a duly completed Assignment and Assumption
     executed by an assigning Lender and an assignee, the assignee's completed
     Administrative Questionnaire (unless the assignee shall already be a Lender
     hereunder), the processing and recordation fee referred to in paragraph (b)
     of this Section and any written consent to such assignment required by
     paragraph (b) of this Section, the Administrative Agent shall accept such
     Assignment and

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                                                                              98

     Assumption and record the information contained therein in the Register. No
     assignment shall be effective for purposes of this Agreement unless it has
     been recorded in the Register as provided in this paragraph.

          (vi) By executing and delivering an Assignment and Assumption, the
     assigning Lender thereunder and the assignee thereunder shall be deemed to
     confirm to and agree with each other and the other parties hereto as
     follows: (i) such assigning Lender warrants that it is the legal and
     beneficial owner of the interest being assigned thereby free and clear of
     any adverse claim; (ii) except as set forth in clause (i) above, such
     assigning Lender makes no representation or warranty and assumes no
     responsibility with respect to any statements, warranties or
     representations made in or in connection with this Agreement or any other
     Credit Document or any other instrument or document furnished pursuant
     hereto or thereto, or the execution, legality, validity, enforceability,
     genuineness, sufficiency or value of any of the foregoing, or the financial
     condition of the Credit Parties or the performance or observance by the
     Credit Parties of any of their obligations under this Agreement or under
     any other Credit Document or any other instrument or document furnished
     pursuant hereto or thereto; (iii) each of the assignee and the assignor
     represents and warrants that it is legally authorized to enter into such
     Assignment and Assumption; (iv) such assignee confirms that it has received
     a copy of this Agreement, together with copies of any amendments or
     consents entered into prior to the date of such Assignment and Assumption
     and copies of the most recent financial statements delivered pursuant to
     Section 5.01 and such other documents and information as it has deemed
     appropriate to make its own credit analysis and decision to enter into such
     Assignment and Assumption; (v) such assignee will independently and without
     reliance upon the Agents, such assigning Lender or any other Lender and
     based on such documents and information as it shall deem appropriate at the
     time, continue to make its own credit decisions in taking or not taking
     action under this Agreement; (vi) such assignee appoints and authorizes the
     Agents to take such action as agents on its behalf and to exercise such
     powers under this Agreement and the other Credit Documents as are delegated
     to them by the terms hereof and thereof, together with such powers as are
     reasonably incidental thereto; (vii) such assignee agrees that it will not
     book any Loan at an Austrian branch or through an Austrian Affiliate and
     will comply with Section 9.19 of this Agreement; and (viii) such assignee
     agrees that it will perform in accordance with their terms all the
     obligations that by the terms of this Agreement are required to be
     performed by it as a Lender.

          (c) (i) Any Lender may, without the consent of the Borrower or the
Administrative Agent, sell participations to one or more banks or other entities
(each a "Participant") in all or a portion of such Lender's rights and/or
obligations under this Agreement (including all or a portion of its Commitment
and the Loans owing to it); provided that (A) such Lender's obligations under
this Agreement shall remain unchanged, (B) such Lender shall remain solely
responsible to the other parties hereto for the performance of such obligations
and (C) the Borrower, the Administrative Agent and the other Lenders shall
continue to deal solely and directly with such Lender in

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                                                                              99

connection with such Lender's rights and obligations under this Agreement. Any
agreement or instrument pursuant to which a Lender sells such a participation
shall provide that such Lender shall retain the sole right to enforce this
Agreement and to approve any amendment, modification or waiver of any provision
of this Agreement; provided that such agreement or instrument may provide that
such Lender will not, without the consent of the Participant, agree to any
amendment, modification or waiver that affects such Participant and that, under
Section 9.02, would require the consent of each affected Lender. Subject to
paragraph (c)(ii) of this Section, the Borrower agrees that each Participant
shall be entitled to the benefits of Sections 2.11, 2.12 and 2.13 to the same
extent as if it were a Lender and had acquired its interest by assignment
pursuant to paragraph (b) of this Section. To the extent permitted by law, each
Participant also shall be entitled to the benefits of Section 9.08 as though it
were a Lender, provided such Participant agrees to be subject to Section 2.14(d)
as though it were a Lender.

          (ii) A Participant shall not be entitled to receive any greater
     payment under Section 2.11 or 2.13 than the applicable Lender would have
     been entitled to receive with respect to the participation sold to such
     Participant, unless the sale of the participation to such Participant is
     made with the Borrower's prior written consent, which consent shall
     specifically refer to this exception. A Participant that would be a Foreign
     Lender if it were a Lender shall not be entitled to the benefits of Section
     2.13 unless the Borrower is notified of the participation sold to such
     Participant and such Participant agrees, for the benefit of the Borrower,
     to comply with Section 2.13(e) as though it were a Lender.

          (d) Any Lender may, without the consent of the Borrower or the
Administrative Agent, at any time pledge or assign a security interest in all or
any portion of its rights under this Agreement to secure obligations of such
Lender, including any pledge or assignment to secure obligations to a Federal
Reserve Bank, and this Section shall not apply to any such pledge or assignment
of a security interest; provided that no such pledge or assignment of a security
interest shall release a Lender from any of its obligations hereunder or
substitute any such pledgee or assignee for such Lender as a party hereto.

          SECTION 9.05. Survival. All covenants, agreements, representations and
warranties made by the Borrower herein and in the certificates or other
instruments delivered in connection with or pursuant to this Agreement shall be
considered to have been relied upon by the other parties hereto and shall
survive the execution and delivery of this Agreement and the making of any
Loans, regardless of any investigation made by any such other party or on its
behalf and notwithstanding that any Agent or any Lender may have had notice or
knowledge of any Default or incorrect representation or warranty at the time any
credit is extended hereunder, and shall continue in full force and effect as
long as the principal of or any accrued interest on any Loan or any fee or any
other amount payable under this Agreement is outstanding and unpaid and so long
as any Commitment has not expired or terminated. The provisions of Sections
2.11, 2.12, 2.13 and 9.03 and Article VIII shall survive and remain in full
force and effect regardless of the consummation of the transactions contemplated
hereby, the repayment of the Loans,

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                                                                             100

the expiration or termination of the Commitments or the termination of this
Agreement or any provision hereof.

          SECTION 9.06. Counterparts; Integration; Effectiveness. This Agreement
may be executed in counterparts (and by different parties hereto on different
counterparts), each of which shall constitute an original, but all of which when
taken together shall constitute a single contract. This Agreement, the other
Credit Documents and any separate letter agreements with respect to fees payable
to the Administrative Agent or the Arrangers constitute the entire contract
among the parties relating to the subject matter hereof and supersede any and
all previous agreements and understandings, oral or written, relating to the
subject matter hereof. This Agreement shall become effective as provided in
Section 4.01. Delivery of an executed counterpart of a signature page of this
Agreement by telecopy shall be effective as delivery of a manually executed
counterpart of this Agreement. All the parties hereto on the Restatement Date
consent to the non-ratable prepayment of Loans under the Existing Credit
Agreement on the Restatement Date to the extent such prepayment would require
such consent.

          SECTION 9.07. Severability. Any provision of this Agreement held to be
invalid, illegal or unenforceable in any jurisdiction shall, as to such
jurisdiction, be ineffective to the extent of such invalidity, illegality or
unenforceability without affecting the validity, legality and enforceability of
the remaining provisions hereof; and the invalidity of a particular provision in
a particular jurisdiction shall not invalidate such provision in any other
jurisdiction. No failure to obtain any approval required for the effectiveness
of any provision of this Agreement shall affect the validity or enforceability
of any other provision of this Agreement.

          SECTION 9.08. Right of Setoff. If an Event of Default shall have
occurred and be continuing and the Loans shall have become due and payable
pursuant to Article VII, each Lender and each of its Affiliates is hereby
authorized at any time and from time to time, to the fullest extent permitted by
law, to set off and apply any and all deposits (general or special, time or
demand, provisional or final) at any time held and other obligations at any time
owing by such Lender or Affiliate to or for the credit or the account of the
Borrower against any of and all the obligations of the Borrower now or hereafter
existing under this Agreement held by such Lender, irrespective of whether or
not such Lender shall have made any demand under this Agreement and although
such obligations may be unmatured. The rights of each of the Lenders under this
Section are in addition to other rights and remedies (including other rights of
setoff) which such Lender may have.

          SECTION 9.09. Governing Law; Jurisdiction; Consent to Service of
Process. (a) This Agreement shall be construed in accordance with and governed
by the law of the State of New York.

          (b) Each party hereto hereby irrevocably and unconditionally submits,
for itself and its property, to the nonexclusive jurisdiction of the Supreme
Court of the State of New York sitting in New York County and of the United
States District Court of the Southern District of New York, and any appellate
court from any thereof, in any action or

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                                                                             101

proceeding arising out of or relating to this Agreement, or for recognition or
enforcement of any judgment, and each of the parties hereto hereby irrevocably
and unconditionally agrees that all claims in respect of any such action or
proceeding may be heard and determined in such New York State or, to the extent
permitted by law, in such Federal court. Each of the parties hereto agrees that
a final judgment in any such action or proceeding shall be conclusive and may be
enforced in other jurisdictions by suit on the judgment or in any other manner
provided by law. Nothing in this Agreement shall affect any right that any party
hereto may otherwise have to bring any action or proceeding relating to this
Agreement in the courts of any jurisdiction.

          (c) Each party hereto hereby irrevocably and unconditionally waives,
to the fullest extent it may legally and effectively do so, any objection which
it may now or hereafter have to the laying of venue of any suit, action or
proceeding arising out of or relating to this Agreement in any court referred to
in paragraph (b) of this Section. Each of the parties hereto hereby irrevocably
waives, to the fullest extent permitted by law, the defense of an inconvenient
forum to the maintenance of such action or proceeding in any such court.

          (d) Each party to this Agreement irrevocably consents to service of
process in the manner provided for notices in Section 9.01. Nothing in this
Agreement will affect the right of any party to this Agreement to serve process
in any other manner permitted by law.

          SECTION 9.10. WAIVER OF JURY TRIAL. EACH PARTY HERETO HEREBY WAIVES,
TO THE FULLEST EXTENT PERMITTED BY APPLICABLE LAW, ANY RIGHT IT MAY HAVE TO A
TRIAL BY JURY IN ANY LEGAL PROCEEDING DIRECTLY OR INDIRECTLY ARISING OUT OF OR
RELATING TO THIS AGREEMENT OR THE TRANSACTIONS CONTEMPLATED HEREBY (WHETHER
BASED ON CONTRACT, TORT OR ANY OTHER THEORY). EACH PARTY HERETO (A) CERTIFIES
THAT NO REPRESENTATIVE, AGENT OR ATTORNEY OF ANY OTHER PARTY HAS REPRESENTED,
EXPRESSLY OR OTHERWISE, THAT SUCH OTHER PARTY WOULD NOT, IN THE EVENT OF
LITIGATION, SEEK TO ENFORCE THE FOREGOING WAIVER AND (B) ACKNOWLEDGES THAT IT
AND THE OTHER PARTIES HERETO HAVE BEEN INDUCED TO ENTER INTO THIS AGREEMENT BY,
AMONG OTHER THINGS, THE MUTUAL WAIVERS AND CERTIFICATIONS IN THIS SECTION.

          SECTION 9.11. Headings. Article and Section headings and the Table of
Contents used herein are for convenience of reference only, are not part of this
Agreement and shall not affect the construction of, or be taken into
consideration in interpreting, this Agreement.

          SECTION 9.12. Confidentiality. Each of the Agents and the Lenders
agrees to maintain the confidentiality of the Information (as defined below),
except that Information may be disclosed (a) to its and its Affiliates'
directors, officers, employees and agents, including accountants, legal counsel
and other advisors who have been informed of the confidential nature of such
Information and instructed to keep such

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                                                                             102

Information confidential, (b) to the extent requested by any regulatory or
self-regulatory authority (including the NAIC), (c) to the extent required by
applicable laws or regulations or by any subpoena or similar legal process, (d)
to any other party to this Agreement, (e) to the extent necessary or advisable
in connection with the exercise of any remedies hereunder or any suit, action or
proceeding relating to this Agreement or the enforcement of rights hereunder,
(f) subject to an agreement containing provisions substantially the same as
those of this Section, to (i) any assignee of or Participant in, or any
prospective assignee of or Participant in, any of its rights or obligations
under this Agreement or (ii) any actual or prospective counterparty (or its
advisors) to any swap or derivative transaction relating to the Borrower and its
obligations, (g) with the written consent of the Borrower or (h) to the extent
such Information (i) becomes publicly available other than as a result of a
breach of this Section or (ii) becomes available to any Agent or any Lender on a
nonconfidential basis from a source other than the Borrower. For the purposes of
this Section, "Information" means all information received from the Borrower or
Persons acting on its behalf relating to the Borrower or its business, other
than any such information that is available to any Agent or any Lender prior to
disclosure by the Borrower on a nonconfidential basis from a source other than
the Borrower that is not known by the recipient to be bound by a confidentiality
agreement or other obligation of confidentiality with respect to such
information.

          SECTION 9.13. Interest Rate Limitation. Notwithstanding anything
herein to the contrary, if at any time the interest rate applicable to any Loan,
together with all fees, charges and other amounts which are treated as interest
on such Loan under applicable law (collectively, the "Charges"), shall exceed
the maximum lawful rate (the "Maximum Rate") which may be contracted for,
charged, taken, received or reserved by the Lender holding such Loan in
accordance with applicable law, the rate of interest payable in respect of such
Loan hereunder, together with all Charges payable in respect thereof, shall be
limited to the Maximum Rate and, to the extent lawful, the interest and Charges
that would have been payable in respect of such Loan but were not payable as a
result of the operation of this Section shall be cumulated and the interest and
Charges payable to such Lender in respect of other Loans or periods shall be
increased (but not above the Maximum Rate therefor) until such cumulated amount,
together with interest thereon at the Alternate Base Rate to the date of
repayment, shall have been received by such Lender.

          SECTION 9.14. Security Documents. Each Lender hereby irrevocably
authorizes and directs the Collateral Agent to execute and deliver the
Reaffirmation Agreement, the Guarantee and Collateral Agreement, the Lenders
Lien Subordination and Intercreditor Agreement (and any reaffirmation thereof),
each other Security Document and the European Guarantee and Collateral Agreement
and to carry out the provisions thereof. Each Lender, by executing and
delivering this Agreement, acknowledges receipt of a copy of the Reaffirmation
Agreement, the Guarantee and Collateral Agreement and the European Guarantee and
Collateral Agreement and approves and agrees to be bound by and to act in
accordance with the terms and conditions of the Reaffirmation Agreement, the
Guarantee and Collateral Agreement and each other Security Document insofar as
they relate to or require performance by the Lenders, specifically including (i)
the provisions of Article VI of the Guarantee and Collateral Agreement
(governing the

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                                                                             103

exercise of remedies under the Security Documents and the distribution of the
proceeds realized from such exercise), (ii) the provisions of Articles VIII and
IX of the Guarantee and Collateral Agreement (relating to the duties and
responsibilities of the Collateral Agent thereunder and providing for the
indemnification and the reimbursement of expenses of the Collateral Agent
thereunder by the Lenders), and (iii) the provisions of Section 11.13 of the
Guarantee and Collateral Agreement (providing for releases of Guarantees of and
Collateral securing the Obligations). Each party hereto further agrees that the
foregoing provisions of the Guarantee and Collateral Agreement shall apply to
each other Security Document. In the event that the Borrower shall incur
Indebtedness to refinance or replace Indebtedness under the First Lien Agreement
in compliance with Sections 6.01 and 6.06, each Lender hereby irrevocably
authorizes and directs the Collateral Agent to enter into an intercreditor
agreement on substantially the same terms as those of the Lenders Lien
Subordination and Intercreditor Agreement (as in effect at the time of such
refinancing or replacement) with the holders of such Indebtedness or their
representative.

          SECTION 9.15. Additional Financial Covenants. Notwithstanding anything
else contained herein to the contrary, in the event that any maintenance
financial covenant is included in the Third Lien Agreement or any SSLI
Documentation (as defined in Schedule 1.01C), such covenant will be deemed to be
added to Article VI of this Agreement automatically, without the need for any
further action whatsoever.

          SECTION 9.16. Lenders Lien Subordination and Intercreditor Agreement.
Reference is made to the Lenders Lien Subordination and Intercreditor Agreement
dated as of April 8, 2005, among JPMorgan Chase Bank, N.A., as collateral agent
for the First Lien Secured Parties referred to therein; Deutsche Bank Trust
Company Americas, as collateral agent for the Second Lien Secured Parties
referred to therein; The Goodyear Tire & Rubber Company; and the subsidiaries of
The Goodyear Tire & Rubber Company named therein (the "Lenders Lien
Subordination and Intercreditor Agreement"). Each Lender (a) hereby consents to
the subordination of the Liens securing the Obligations on the terms set forth
in the Lenders Lien Subordination and Intercreditor Agreement, (b) hereby agrees
that it will be bound by and will take no actions contrary to the provisions of
the Lenders Lien Subordination and Intercreditor Agreement and (c) hereby
authorizes and instructs the Collateral Agent to enter into any reaffirmation of
the Lenders Lien Subordination and Intercreditor Agreement and to subject the
Liens securing the Obligations to the provisions thereof. The foregoing
provisions are intended as an inducement to the First Lien Secured Parties (as
defined in the Lenders Lien Subordination and Intercreditor Agreement) to extend
credit to The Goodyear Tire & Rubber Company and its subsidiaries, and such
First Lien Secured Parties are intended third party beneficiaries of such
provisions and the provisions of the Lenders Lien Subordination and
Intercreditor Agreement.

          SECTION 9.17. Effect of Restatement. This Agreement shall supersede
the Existing Credit Agreement from and after the Restatement Date with respect
to the transactions hereunder and with respect to the loans outstanding under
the Existing Credit Agreement as of the Restatement Date. The parties hereto
acknowledge and agree, however, that (a) this Agreement and all other Credit
Documents executed and delivered

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                                                                             104

herewith do not constitute a novation, payment and reborrowing or termination of
the Obligations under the Existing Credit Agreement and the other Credit
Documents as in effect prior to the Restatement Date, (b) such Obligations are
in all respects continuing with only the terms being modified as provided in
this Agreement and the other Credit Documents, (c) the liens and security
interests in favor of the Collateral Agent for the benefit of the Credit Parties
securing payment of such Obligations are in all respects continuing and in full
force and effect with respect to all Obligations and (d) all references in the
other Credit Documents to the Credit Agreement shall be deemed to refer without
further amendment to this Agreement.

          SECTION 9.18. USA Patriot Act Notice. Each Lender and each Agent (for
itself and not on behalf of any Lender) hereby notifies the Borrower that
pursuant to the requirements of the USA Patriot Act (Title III of Pub. L. 107-56
(signed into law October 26, 2001)) (the "Act"), it is required to obtain,
verify and record information that identifies the Borrower, which information
includes the name and address of the Borrower and other information that will
allow such Lender or such Agent, as applicable, to identify the Borrower in
accordance with the Act.

          SECTION 9.19. Austrian Matters.

          (a) Notices with respect to Austria. Each party to this Agreement
agrees that it will (i) only send notices and other written references to this
Agreement or any other Credit Document (the Agreement, the Credit Documents and
any notices or other written references to the Agreement or any other Credit
Document, each, a "Stamp Duty Sensitive Document") to or from Austria by email
which do not contain the signature of any party (whether manuscript or
electronic, including, for the avoidance of doubt, the name of an individual or
other entity) and (ii) not send fax or scanned copies of a signed Stamp Duty
Sensitive Document to or from Austria.

          (b) Agreement to be Kept Outside Austria. No party to this Agreement
shall bring or send to or otherwise produce in Austria (x) an original copy,
notarised copy or certified copy of any Stamp Duty Sensitive Document, or (y) a
copy of any Stamp Duty Sensitive Document signed or endorsed by one or more
parties other than in the event that:

               (i) this does not cause a liability of a party to this Agreement
          to pay stamp duty in Austria;

               (ii) a party to this Agreement wishes to enforce any of its
          rights under or in connection with such Stamp Duty Sensitive Document
          in Austria and is only able to do so by bringing, sending to or
          otherwise producing in Austria (x) an original copy, notarised copy or
          certified copy of the relevant Stamp Duty Sensitive Document or (y) a
          copy of any Stamp Duty Sensitive Document signed or endorsed by one or
          more parties and it would not be sufficient for that party to bring,
          send to or otherwise produce in Austria a simple copy (i.e. a copy
          which is not an original copy, notarised copy or certified copy) of
          the relevant Stamp Duty

<PAGE>

                                                                             105

          Sensitive Document for the purposes of such enforcement. In connection
          with the foregoing, each party to this Agreement agrees that in any
          form of proceedings in Austria simple copies may be submitted by
          either party to this Agreement and undertakes to refrain from (I)
          objecting to the introduction into evidence of a simple copy of any
          Stamp Duty Sensitive Document or raising a defence to any action or to
          the exercise of any remedy for the reason of an original or certified
          copy of any Stamp Duty Sensitive Document not having been introduced
          into evidence, unless such simple copy actually introduced into
          evidence does not accurately reflect the content of the original
          document and (II) contesting the authenticity (Echtheit) of a simple
          copy of any such Stamp Duty Sensitive Document before an Austrian
          court or authority, unless such simple copy does not accurately
          reflect the content of the original document; or

               (iii) a party to this Agreement is required by law, governmental
          body, court, authority or agency pursuant to any law or legal
          requirement (whether for the purposes of initiating, prosecuting,
          enforcing or executing any claim or remedy or enforcing any judgment
          or otherwise), to bring an original, notarised copy or certified copy
          of any Stamp Duty Sensitive Document into Austria.

          (c) Austrian Stamp Duty. Notwithstanding any other provisions in any
of the Credit Documents, if any liability to pay Austrian stamp duties is
triggered:

               (i) as a result of a party to this Agreement (1) breaching its
          obligations under paragraph (a), (b) or (d) of this Section, or (2)
          booking its Loans or making or accepting performance of any rights or
          obligations under this Agreement or any of the other Credit Documents
          through an entity organized under the laws of the Republic of Austria
          or a branch or an Affiliate, located or organized in the Republic of
          Austria, of an entity organized under the laws of a jurisdiction other
          than the Republic of Austria, that party shall pay such stamp duties;
          and

               (ii) in circumstances other than those described in clause (i) of
          this paragraph (c), the Borrower shall be liable for the payment of
          all such stamp duties.

          (d) Place of Performance Outside Austria. Each of the parties hereto
agrees that the exclusive place of performance (Erfullungsort) for all rights
and obligations under this Agreement and the other Credit Documents shall be
outside the Republic of Austria, and the payment of amounts under this Agreement
must be made to a bank account outside the Republic of Austria. The
Administrative Agent, the Collateral Agent and each Lender agrees to designate
and maintain one or more accounts at one or more lending offices located outside
the Republic of Austria to which all amounts payable to such party under this
Agreement and the other Credit Documents shall be made.
<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

          IN WITNESS WHEREOF, the parties hereto have caused this Agreement to
be duly executed by their respective authorized officers as of the day and year
first above written.

                                        THE GOODYEAR TIRE & RUBBER COMPANY,

                                        by /s/ Damon J. Audia
                                           -------------------------------------
                                        Name: Damon J. Audia
                                        Title: Vice President and Treasurer

                                        JPMORGAN CHASE BANK, N.A., individually
                                        and as Administrative Agent,

                                        by /s/ Bernard J. Lillis
                                           -------------------------------------
                                        Name: Bernard J. Lillis
                                        Title: Managing Director

                                        DEUTSCHE BANK TRUST COMPANY AMERICAS,
                                        individually and as Collateral Agent,

                                        by /s/ Carin Keegan
                                           -------------------------------------
                                        Name: Carin Keegan
                                        Title: Vice President

                                        by /s/ Omayra Laucella
                                           -------------------------------------
                                        Name: Omayra Laucella
                                        Title: Vice president

                       THE GOODYEAR TIRE & RUBBER COMPANY
                              AMENDED AND RESTATED
                          SECOND LIEN CREDIT AGREEMENT

<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

                                        LENDER

                                        AIM FLOATING RATE FUND

                                        by /s/ Thomas Ewald
                                           -------------------------------------
                                        Name: Thomas Ewald
                                        Title: Authorized Signatory

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------

                       THE GOODYEAR TIRE & RUBBER COMPANY
                              AMENDED AND RESTATED
                          SECOND LIEN CREDIT AGREEMENT

<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

                                        LENDER

                                        ATLAS LOAD FUNDING (HARTFORD), LLC

                                        by /s/ Diana M. Himes
                                           -------------------------------------
                                        Name: Diana M. Himes
                                        Title: Vice President

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------
<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

                                        LENDER

                                        ATLAS LOAD FUNDING (NAVIGATOR), LLC

                                        by /s/ Diana M. Himes
                                           -------------------------------------
                                        Name: Diana M. Himes
                                        Title: Vice President

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------
<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

                                        LENDER

                                        AURUM CLO 2002-1 LTD.

                                        by /s/ Eric S. Meyer
                                           -------------------------------------
                                        Name: Eric S. Meyer
                                        Title: Director

                                        by /s/ Mark Rigazio
                                           -------------------------------------
                                        Name: Mark Rigazio
                                        Title: Vice President
<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

                                        LENDER

                                        AVALON CAPITAL LTD. 3

                                        by /s/ Thomas Ewald
                                           -------------------------------------
                                        Name: Thomas Ewald
                                        Title: Authorized Signatory

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------
<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

                                        LENDER

                                        BALLANTYNE FUNDING LLC

                                        by /s/ Kristi Milton
                                           -------------------------------------
                                        Name: Kristi Milton
                                        Title: Assistant Vice president

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------
<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

                                        LENDER

                                        BEAR STEARNS INSTITUTIONAL LOAN MASTER
                                        FUND

                                        by /s/ Jonathan Berg
                                           -------------------------------------
                                        Name: Jonathan Berg
                                        Title: Associate Director

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------
<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

                                        LENDER

                                        BEAR STEARNS LOAN TRUST

                                        by /s/ Jonathan Berg
                                           -------------------------------------
                                        Name: Jonathan Berg
                                        Title: Associate Director

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------
<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

                                        LENDER

                                        BELHURST CLO LTD.

                                        by /s/ Thomas Ewald
                                           -------------------------------------
                                        Name: Thomas Ewald
                                        Title: Authorized Signatory

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------
<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

                                        LENDER

                                        BOSTON HARBOR CLO 2004-1, LTD.

                                        by /s/ Beth Mazor
                                           -------------------------------------
                                        Name: Beth Mazor
                                        Title: Vice President

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------

<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

                                        LENDER

                                        BUSHNELL CBNA LOAN FUNDING LLC

                                        by /s/ Jeff Parkinson
                                           -------------------------------------
                                        Name: Jeff Parkinson
                                        Title: Attorney

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------

<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

                                        LENDER

                                        CHAMPLAIN CLO, LTD.

                                        by /s/ Thomas Ewald
                                           -------------------------------------
                                        Name: Thomas Ewald
                                        Title: Authorized Signatory

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------

<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

                                        LENDER

                                        CITADEL HILL 2000 LTD.

                                        by /s/ Ken Irvine
                                           -------------------------------------
                                        Name: Ken Irvine
                                        Title: Authorized Signatory

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------

<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

                                        LENDER

                                        CITIBANK, N.A.

                                        by /s/ Christine M. Kanicki
                                           -------------------------------------
                                        Name: Christine M. Kanicki
                                        Title: Attorney

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                              ----------------------------------

<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

                                        LENDER

                                        DEUTSCHE BANK AG LONDON BRANCH

                                        by /s/ Edward Schaffer
                                           -------------------------------------
                                        Name: Edward Schaffer
                                        Title: Vice President

                                        by /s/ Deirdre Whorton
                                           -------------------------------------
                                        Name: Deirdre Whorton
                                        Title: Assistant Vice President

<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

                                        LENDER

                                        DIVERSIFIED CREDIT PORTFOLIO LTD.

                                        by /s/ Thomas Ewald
                                           -------------------------------------
                                        Name: Thomas Ewald
                                        Title: Authorized Signatory

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------

<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

                                        LENDER

                                        ESPERANCE

                                        by /s/ Neam Ahmed
                                           -------------------------------------
                                        Name: Neam Ahmed
                                        Title: Authorized Signatory

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------

<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

                                        LENDER

                                        FLAGSHIP CLO III

                                        by /s/ Eric S. Meyer
                                           -------------------------------------
                                        Name: Eric S. Meyer
                                        Title: Director

                                        by /s/ Mark Rigazio
                                           -------------------------------------
                                        Name: Mark Rigazio
                                        Title: Vice President

<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

                                        LENDER

                                        FLAGSHIP CLO IV

                                        by /s/ Eric S. Meyer
                                           -------------------------------------
                                        Name: Eric S. Meyer
                                        Title: Director

                                        by /s/ Mark Rigazio
                                           -------------------------------------
                                        Name: Mark Rigazio
                                        Title: Vice President
<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

                                        LENDER

                                        FLAGSHIP CLO V

                                        by /s/ Eric S. Meyer
                                           -------------------------------------
                                        Name: Eric S. Meyer
                                        Title: Director

                                        by /s/ Mark Rigazio
                                           -------------------------------------
                                        Name: Mark Rigazio
                                        Title: Vice President

<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

                                        LENDER

                                        FLAGSHIP CLO VI

                                        by /s/ Eric S. Meyer
                                           -------------------------------------
                                        Name: Eric S. Meyer
                                        Title: Director

                                        by /s/ Mark Rigazio
                                           -------------------------------------
                                        Name: Mark Rigazio
                                        Title: Vice President

<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

                                        LENDER

                                        FOOTHILL CLO I, LTD.

                                        by /s/ Scott P. Quigley
                                           -------------------------------------
                                        Name: Scott P. Quigley
                                        Title: Vice President

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------

<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

                                        LENDER

                                        THE FOOTHILL GROUP, INC.

                                        by /s/ Scott P. Quigley
                                           -------------------------------------
                                        Name: Scott P. Quigley
                                        Title: Vice President

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------

<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

                                        LENDER

                                        GALLATIN CLO II 2005-1 LTD.

                                        by /s/ Jonathan Berg
                                           -------------------------------------
                                        Name: Jonathan Berg
                                        Title: Associate Director

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------

<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

                                        LENDER

                                        GALLATIN FUNDING I LTD.

                                        by /s/ Jonathan Berg
                                           -------------------------------------
                                        Name: Jonathan Berg
                                        Title: Associate Director

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------

<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

                                        LENDER

                                        GRAYSTON CLO 2004-1 LTD.

                                        by /s/ Jonathan Berg
                                           -------------------------------------
                                        Name: Jonathan Berg
                                        Title: Associate Director

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------

<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

                                        LENDER

                                        GREENWICH INTERNATIONAL, LTD.

                                        by /s/ Brett Kibbe
                                           -------------------------------------
                                        Name: Brett Kibbe
                                        Title: Senior Vice President

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------

<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

                                        LENDER

                                        HALCYON FUND, L.P.

                                        by /s/ Aaron Goldberg
                                           -------------------------------------
                                        Name: Aaron Goldberg
                                        Title: Chief Financial Officer

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------

<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

                                        LENDER

                                        HALCYON LOAN INVESTORS CLO 1, LTD.

                                        by /s/ Aaron Goldberg
                                           -------------------------------------
                                        Name: Aaron Goldberg
                                        Title: Chief Financial Officer

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------

<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

                                        LENDER

                                        HALCYON LOAN INVESTORS CLO II, LTD.

                                        by /s/ Aaron Goldberg
                                           -------------------------------------
                                        Name: Aaron Goldberg
                                        Title: Chief Financial Officer

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------

<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

                                        LENDER

                                        HALCYON STRUCTURED ASSET MANAGEMENT
                                        CLO I LTD.

                                        by /s/ Aaron Goldberg
                                           -------------------------------------
                                        Name: Aaron Goldberg
                                        Title: Chief Financial Officer

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------

<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

                                        LENDER

                                        THE HARTFORD MUTUAL FUNDS, INC.

                                        by /s/ Carlos R. Fogel
                                           -------------------------------------
                                        Name: Carlos R. Fogel
                                        Title: Vice President

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------

<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

                                        LENDER

                                        KATONAH V, LTD.

                                        by /s/ Thomas Ewald
                                           -------------------------------------
                                        Name: Thomas Ewald
                                        Title: Authorized Signatory

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------

<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

                                        LENDER

                                        LAGUNA FUNDING LLC

                                        by /s/ Kristi Milton
                                           -------------------------------------
                                        Name: Kristi Milton
                                        Title: Assistant Vice President

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------

<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

                                        LENDER

                                        LANDMARK CDO LIMITED

                                        by /s/ David S. Jepsky
                                           -------------------------------------
                                        Name: David S. Jepsky
                                        Title: Authorized Signatory

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------

<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

                                        LENDER

                                        LANDMARK II CDO LIMITED

                                        by /s/ David S. Jepsky
                                           -------------------------------------
                                        Name: David S. Jepsky
                                        Title: Authorized Signatory

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------

<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

                                        LENDER

                                        LANDMARK III CDO LIMITED

                                        by /s/ David S. Jepsky
                                           -------------------------------------
                                        Name: David S. Jepsky
                                        Title: Authorized Signatory

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------

<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

                                        LENDER

                                        LANDMARK V CDO LIMITED

                                        by /s/ David S. Jepsky
                                           -------------------------------------
                                        Name: David S. Jepsky
                                        Title: Authorized Signatory

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------

<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

                                        LENDER

                                        LOAN FUNDING IX LLC

                                        by /s/ Thomas Ewald
                                           -------------------------------------
                                        Name: Thomas Ewald
                                        Title: Authorized Signatory

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------
<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

                                        LENDER

                                        MAINSTAY FLOATING RATE FUND

                                        by /s/ F. David Melka
                                           -------------------------------------
                                        Name: F. David Melka
                                        Title: Director

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------

<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

                                        LENDER

                                        MAINSTAY INCOME MANAGER FUND

                                        by /s/ F. David Melka
                                           -------------------------------------
                                        Name: F. David Melka
                                        Title: Director

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------

<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

                                        LENDER

                                        MAINSTAY VP FLOATING RATE PORTFOLIO

                                        by /s/ F. David Melka
                                           -------------------------------------
                                        Name: F. David Melka
                                        Title: Director

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------

<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

                                        LENDER

                                        MAINSTAY INCOME MANAGER FUND

                                        by /s/ F. David Melka
                                           -------------------------------------
                                        Name: F. David Melka
                                        Title: Director

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------

<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

                                        LENDER

                                        MAINSTAY VP FLOATING RATE PORTFOLIO

                                        by /s/ F. David Melka
                                           -------------------------------------
                                        Name: F. David Melka
                                        Title: Director

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------

<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

                                        LENDER

                                        MALIBU CBNA LOAN FUNDING LLC

                                        by /s/ Jeff Parkinson
                                           -------------------------------------
                                        Name: Jeff Parkinson
                                        Title: Attorney

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------

<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

                                        LENDER

                                        MORGAN STANLEY SENIOR FUNDING, INC.

                                        by /s/ Donna M. Souza
                                           -------------------------------------
                                        Name: Donna M. Souza
                                        Title: Vice President

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------

<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

                                        LENDER

                                        MOSELLE CLO S.A.

                                        by /s/ Thomas Ewald
                                           -------------------------------------
                                        Name: Thomas Ewald
                                        Title: Authorized Signatory

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------

<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

                                        LENDER

                                        NANTUCKET CLO I LTD.

                                        by /s/ Andrew Wigren
                                           -------------------------------------
                                        Name: Andrew Wigren
                                        Title: Portfolio Manager

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------

<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

                                        LENDER

                                        NAUTIQUE FUNDING LTD.

                                        by /s/ Thomas Ewald
                                           -------------------------------------
                                        Name: Thomas Ewald
                                        Title: Authorized Signatory

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------
<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

                                        LENDER

                                        NEW YORK LIFE INSURANCE COMPANY

                                        by /s/ F. David Melka
                                           -------------------------------------
                                        Name: F. David Melka
                                        Title: Corporate Vice President

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------

<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

                                        LENDER

                                        NEW YORK LIFE INSURANCE AND ANNUITY
                                        CORPORATION

                                        by /s/ F. David Melka
                                           -------------------------------------
                                        Name: F. David Melka
                                        Title: Director

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------

<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

                                        LENDER

                                        NYLIM FLATIRON CLO 2003-1 LTD.

                                        by /s/ F. David Melka
                                           -------------------------------------
                                        Name: F. David Melka
                                        Title: Director

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------

<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

                                        LENDER

                                        NYLIM FLATIRON 2004-1 LTD.

                                        by /s/ F. David Melka
                                           -------------------------------------
                                        Name: F. David Melka
                                        Title: Director

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------

<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

                                        LENDER

                                        NYLIM FLATIRON 2005-1 LTD.

                                        by /s/ F. David Melka
                                           -------------------------------------
                                        Name: F. David Melka
                                        Title: Director

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------

<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

                                        LENDER

                                        NYLIM FLATIRON 2006-1 LTD.

                                        by /s/ F. David Melka
                                           -------------------------------------
                                        Name: F. David Melka
                                        Title: Director

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------

<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

                                        LENDER

                                        NYLIM INSTITUTIONAL FLOATING RATE FUND
                                        L.P.

                                        by /s/ F. David Melka
                                           -------------------------------------
                                        Name: F. David Melka
                                        Title: Director

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------

<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

                                        LENDER

                                        PINEHURST TRADING INC.

                                        by /s/ Kristi Milton
                                           -------------------------------------
                                        Name: Kristi Milton
                                        Title: Assistant Vice President

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------

<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

                                        LENDER

                                        SAGAMORE CLO LTD.

                                        by /s/ Thomas Ewald
                                           -------------------------------------
                                        Name: Thomas Ewald
                                        Title: Authorized Signatory

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------

<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

                                        LENDER

                                        SARATOGA CLO I, LIMITED

                                        by /s/ Thomas Ewald
                                           -------------------------------------
                                        Name: Thomas Ewald
                                        Title: Authorized Signatory

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------

<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

                                        LENDER

                                        STEDMAN CBNA LOAN FUNDING LLC

                                        by /s/ Jeff Parkinson
                                           -------------------------------------
                                        Name: Jeff Parkinson
                                        Title: Attorney

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------

<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

                                        LENDER

                                        TRUMBULL THC2 LOAN FUNDING LLC

                                        by /s/ Jeff Parkinson
                                           -------------------------------------
                                        Name: Jeff Parkinson
                                        Title: Attorney

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------

<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

                                        LENDER

                                        WASATCH CLO LTD.

                                        by /s/ Thomas Ewald
                                           -------------------------------------
                                        Name: Thomas Ewald
                                        Title: Authorized Signatory

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------

<PAGE>

                                                               Signature Page to
                                            The Goodyear Tire & Rubber Company's
                                                Amended and Restated Second Lien
                                                    Credit Agreement Dated as of
                                                                  April 20, 2007

                                        LENDER

                                        WATERVILLE FUNDING LLC

                                        by /s/ Kristi Milton
                                           -------------------------------------
                                        Name: Kristi Milton
                                        Title: Assistant Vice President

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------
<PAGE>
                                                               Schedule 1.01A to
                                                            Amended and Restated
                                                    Second Lien Credit Agreement

                              Consent Subsidiaries

-    Goodyear Dunlop Tires North America, Ltd.

-    Utica Converters, Inc.

-    Goodyear-SRI Global Purchasing Company

-    Goodyear-SRI Global Technology LLC

-    Goodyear Australia Pty Limited

-    Goodyear Lastikleri Turk Anonim Sirketi

-    Goodyear Dalian Tire Company Ltd.

-    Goodyear South Asia Tyres Private Ltd

-    Goodyear India Limited

-    Goodyear Maroc S.A.

<PAGE>

                                                               Schedule 1.01B to
                                                            Amended and Restated
                                                    Second Lien Credit Agreement

                              Mortgaged Properties

1.   Amended and Restated Second Priority Fee and Leasehold Mortgage, Assignment
     of Leases and Rents, Security Agreement and Financing Statement, dated as
     of April 20, 2007 by and between the Company, as Mortgagor, and Deutsche
     Bank Trust Company Americas, as Mortgagee, for certain improved real
     property and a leasehold interest as more fully described therein and
     located in or about Gadsden, Etowah County, Alabama.

2.   Amended and Restated Second Priority Mortgage, Assignment of Leases and
     Rents, Security Agreement and Financing Statement, dated as of April 20,
     2007 by and between the Company, as Mortgagor, and Deutsche Bank Trust
     Company Americas, as Mortgagee, for certain improved real property as more
     fully described therein and located in or about Topeka, Shawnee County,
     Kansas.

3.   Amended and Restated Second Priority Deed of Trust, Assignment of Leases
     and Rents, Security Agreement and Financing Statement, dated as of April
     20, 2007 by and between The Kelly-Springfield Tire Corporation, as Grantor,
     and First American Title Insurance Company, as Trustee for the benefit of
     Deutsche Bank Trust Company Americas, as Beneficiary, for certain improved
     real property as more fully described therein and located in or about
     Fayetteville, Cumberland County, North Carolina.

4.   Amended and Restated Second Priority Deed of Trust, Assignment of Leases
     and Rents, Security Agreement and Financing Statement, dated as of April
     20, 2007 by and between the Company, as Grantor, and First American Title
     Insurance Company, as Trustee for the benefit of Deutsche Bank Trust
     Company Americas, as Beneficiary, for certain undeveloped real property as
     more fully described therein and located at or about State Road 1503 in
     Caswell County, North Carolina.

5.   Amended and Restated Second Priority Open-End Mortgage, Assignment of
     Leases and Rents, Security Agreement and Financing Statement, dated as of
     April 20, 2007 by and between the Company, as Mortgagor, and Deutsche Bank
     Trust Company Americas, as Mortgagee, for certain improved real property as
     more fully described therein and located in or about Akron, Summit County,
     Ohio.

6.   Amended and Restated Second Priority Mortgage (With Power of Sale),
     Assignment of Leases and Rents, Security Agreement and Financing Statement,
     dated as of April 20, 2007 by and between the Company, as Mortgagor, and
     Deutsche Bank Trust Company Americas, as Mortgagee, for certain improved
     real property as more fully described therein and located in or about
     Lawton, Comanche County, Oklahoma.

7.   Amended and Restated Second Priority Deed of Trust, Assignment of Leases
     and Rents, Security Agreement and Financing Statement, dated as of April
     20, 2007 by and between the Company, as Grantor, and Mark A. Rosser, as
     Trustee for the benefit of Deutsche Bank Trust Company Americas, as
     Beneficiary, for certain improved real property as

<PAGE>

     more fully described therein and located in or about Union City, Obion
     County, Tennessee.

8.   Amended and Restated Second Priority Deed of Trust, Assignment of Leases
     and Rents, Security Agreement and Financing Statement, dated as of April
     20, 2007 by and between the Company, as Grantor, and James DeBoer, as
     Trustee for the benefit of Deutsche Bank Trust Company Americas, as
     Beneficiary, for certain improved real property as more fully described
     therein and located in or about Danville, Pittsylvania County, Virginia.

<PAGE>

                                                               Schedule 1.01C to
                                                            Amended and Restated
                                                    Second Lien Credit Agreement

                      Senior Subordinated-Lien Indebtedness

-    All Senior Subordinated-Lien Indebtedness and the related Liens shall
     satisfy the requirements set forth in the definition of Senior
     Subordinated-Lien Indebtedness.

-    The documentation establishing or evidencing any Senior Subordinated-Lien
     Indebtedness ("SSLI Documentation") shall contain no maintenance financial
     covenants that are not contained in this Agreement, and the financial
     levels or ratios requited to be maintained by any such covenants shall be
     no more restrictive than those required to be maintained by corresponding
     covenants of this Agreement (it being understood that additional
     maintenance financial covenants may be included in any SSLI Documentation
     and, if they are, they shall automatically be included in this Agreement).

-    The SSLI Documentation shall permit (specifically, and not through a basket
     that could be exhausted by other financings) the refinancing of all
     Indebtedness under this Agreement, the Second Lien Agreement and the
     European Facilities Agreement (or any refinancing Indebtedness in respect
     thereto) with new Indebtedness having a maturity no sooner than, a weighted
     average life no shorter than, and an aggregate principal amount or accreted
     value no greater than the fully drawn amount (plus fees and expenses,
     including any premium and defeasance costs of refinancing) of the
     refinanced indebtedness or commitments thereunder and secured on the same
     basis as the Indebtedness refinanced.

-    The SSLI Documentation shall not restrict (except for restrictions that a
     Financial Officer of the Borrower shall have represented in a certificate
     to the Administrative Agent (which shall be deemed to be a Credit Document)
     will not materially interfere with the Borrower's ability to effect) the
     securing of Indebtedness under this Agreement, the Second Lien Agreement or
     the European Facilities Agreement or any refinancing Indebtedness in
     respect thereof or the cash collateralization of any letter of credit
     exposure thereunder (but may require that if Indebtedness under this
     Agreement, the Second Lien Agreement or the European Facilities Agreement
     or related refinancing Indebtedness is secured by assets not securing the
     Indebtedness under this Agreement, the Second Lien Agreement or the
     European Facilities Agreement on the Effective Date, a junior lien on such
     assets, subordinated under the Lien Subordination and Intercreditor
     Agreement, (or in the case of any lien granted by any Grantor to secure
     indebtedness under the European Facility Agreement, a ratable or junior
     lien on such assets) must be granted to secure the Senior Subordinated-Lien
     Indebtedness).

-    The SSLI Documentation shall not restrict (except for restrictions that a
     Financial Officer of the Borrower shall have represented in a certificate
     to the Administrative Agent (which shall be deemed to be a Credit Document)
     will not

<PAGE>

     materially interfere with the Borrower's ability to effect) the use of
     proceeds from any sale, transfer or other disposition of assets owned
     directly by (a) the Borrower or any Grantor to repay or prepay Indebtedness
     under this Agreement or the Second Lien Agreement or refinancing
     Indebtedness in respect thereof or to cash collateralize any letter of
     credit exposure thereunder, or (b) the European JV or any of its
     subsidiaries to repay or prepay Indebtedness under the European Facilities
     Agreement or refinancing Indebtedness in respect thereof or to cash
     collateralize any letter of credit exposure thereunder.

<PAGE>
                                                                   SCHEDULE 2.01
                                                         TO AMENDED AND RESTATED
                                                    SECOND LIEN CREDIT AGREEMENT

<TABLE>
<CAPTION>
                           CONTINUING LENDERS                                             LOANS
---------------------------------------------------------------------------     ----------------------
<S>                                                                             <C>
AIM Floating Rate Fund                                                          $           400,000.00
Atlas Loan Funding (Hartford), LLC                                                        1,500,000.00
Atlas Loan Funding (Navigator), LLC                                                         750,000.00
Aurum CLO 2002-1 Ltd.                                                                     6,480,602.40
Avalon Capital Ltd. 3                                                                     1,750,000.00
Ballantyne Funding LLC                                                                    2,000,000.00
Bear Stearns Institutional Loan Master Fund                                               1,000,000.00
Bear Stearns Loan Trust                                                                   1,000,000.00
Belhurst CLO Ltd.                                                                         2,750,000.00
Boston Harbor CLO 2004-1, Ltd.                                                            3,000,000.00
Bushnell CBNA Loan Funding LLC                                                            1,000,000.00
Champlain CLO, Ltd.                                                                       2,600,000.00
Citadel Hill 2000 Ltd                                                                     3,000,000.00
Citibank, N.A.                                                                            3,438,625.00
Deutsche Bank AG London Branch                                                           14,000,000.00
Diversified Credit Portfolio Ltd.                                                           800,000.00
Esperance                                                                                 4,000,000.00
Flagship CLO III                                                                          4,561,638.83
Flagship CLO IV                                                                           5,500,000.00
Flagship CLO V                                                                            5,000,000.00
Flagship CLO VI                                                                           5,221,680.58
Foothill CLO I, Ltd.                                                                      4,516,671.58
The Foothill Group, Inc.                                                                  5,000,000.00
Gallatin CLO II 2005-1 Ltd.                                                               6,500,000.00
Gallatin Funding I Ltd.                                                                   5,000,000.00
Grayston CLO II 2004-1 Ltd.                                                               4,750,000.00
Greenwich International, Ltd.                                                            12,000,000.00
Halcyon Fund, L.P.                                                                       40,927,390.00
Halcyon Loan Investors CLO I, Ltd.                                                        3,000,000.00
Halcyon Loan Investors CLO II, Ltd.                                                       2,000,000.00
Halcyon Structured Asset Management CLO I Ltd.                                            6,000,000.00
The Hartford Mutual Funds, Inc., on behalf of the Hartford Floating Rate Fund             7,000,000.00
Katonah V, Ltd.                                                                             500,000.00
Laguna Funding LLC                                                                          750,000.00
Landmark CDO Limited                                                                      5,360,000.00
Landmark II CDO Limited                                                                   3,350,000.00
Landmark III CDO Limited                                                                  1,600,000.00
Landmark V CDO Limited                                                                    4,690,000.00
Loan Funding IX LLC                                                                       1,750,000.00
</TABLE>

<PAGE>

<TABLE>
<S>                                                                             <C>
MainStay Floating Rate Fund                                                               4,250,000.00
MainStay Income Manager Fund                                                                500,000.00
MainStay VP Floating Rate Portfolio                                                       1,500,000.00
Malibu CBNA Loan Funding LLC                                                              1,000,000.00
Morgan Stanly Senior Funding, Inc.                                                        3,000,000.00
Moselle CLO S.A.                                                                          2,000,000.00
Nantucket CLO I Ltd                                                                       3,000,000.00
Nautique Funding Ltd.                                                                     2,000,000.00
New York Life Insurance Company                                                           5,360,000.00
New York Life Insurance and Annuity Corporation                                           6,140,000.00
NYLIM Flatiron CLO 2003-1 Ltd.                                                            3,250,000.00
NYLIM Flatiron CLO 2004-1 Ltd.                                                            3,250,000.00
NYLIM Flatiron CLO 2005-1 Ltd.                                                            3,000,000.00
NYLIM Flatiron CLO 2006-1 Ltd.                                                            5,750,000.00
NYLIM Institutional Floating Rate Fund L.P.                                               1,000,000.00
Pinehurst Trading Inc                                                                     1,000,000.00
Sagamore CLO Ltd.                                                                         1,800,000.00
Saratoga CLO I, Limited                                                                   2,600,000.00
Stedman CBNA Loan Funding LLC                                                             3,000,000.00
Trumbull THC2 Loan Funding LLC                                                            2,750,000.00
Wasatch CLO Ltd                                                                           2,800,000.00
Waterville Funding LLC                                                                    9,000,000.00
                                                                                ----------------------
                                 TOTAL                                          $       252,396,608.39
                                                                                ======================
JPMorgan Chase Bank, N.A.                                                       $       947,603,391.61
                                                                                ----------------------
                                 TOTAL                                          $     1,200,000,000.00
                                                                                ======================
</TABLE>
<PAGE>

                                                             Schedule 3.10(b) to
                                                            Amended and Restated
                                                    Second Lien Credit Agreement

                              Mortgaged Properties

Etowah County, Alabama
Shawnee County, Kansas
Caswell County, North Carolina
Cumberland County, North Carolina
Summit County, Ohio
Comanche County, Oklahoma
Union City, Obion County, Tennessee
Pittsylvania, Virginia
<PAGE>

                                                             Schedule 3.10(c) to
                                                            Amended and Restated
                                                    Second Lien Credit Agreement

                         Material Intellectual Property

<PAGE>

                              MATERIAL U.S. PATENTS

<TABLE>
<CAPTION>
 DOCKET        PATENT    GRANT    EXPIRATION
 NUMBER   CTY  NUMBER     DATE       DATE          CLIENT       OWNER              TITLE                         INVENTORS
--------  ---  -------  --------  ----------  ----------------- -----  ------------------------------  -----------------------------
<S>       <C>  <C>      <C>       <C>         <C>               <C>    <C>                             <C>
1987-325  USA  4823855  04/25/89  11/23/07    Tire -Passenger & GTR    WRANGLER MT - PNEUMATIC TIRE    GALANTE R L; GOERGEN
                                              Truck                    TREAD PATTERN                   R; HITZKY L J;
                                                                                                       KOLOWSKI M A; MILLER F W;
                                                                                                       HOPKINS W M; WAIBEL T J

1988-022  USA  4832101  05/23/89  02/17/08    Tire -Passenger & GTR    PNEUMATIC TIRES                 WELTER T N H
                                              Truck

1987-034  USA  4832103  05/23/89  02/17/08    Tire -Passenger & GTR    PNEUMATIC TIRE HAVING PLURAL    SLIVKA J J; WELTER T N H
                                              Truck                    ARAMID CARCASS PLIES

1987-409  USA  4854446  08/08/89  08/03/08    Engineered        GTR    ELECTRICAL CONDUCTOR            STRADER D S
                                              Products

1986-227  USA  4854612  08/08/89  04/11/08    Engineering       GTR    TIRE BUILDING DRUM SHAFT        CUBRIC R; ROEDSETH J K
                                              Components,              CONNECTION
                                              Processe

1986-288  USA  4855008  08/08/89  05/09/08    Engineering       GTR    EXPANDABLE TIRE BUILDING DRUM   TERRADO A R
                                              Components,
                                              Processe

1986-171  USA  4856571  08/15/89  06/11/07    Tire-Passenger &  GTR    EAGLE GA - PNEUMATIC TIRE       LARDO C; COLLETTE J J M V;
                                              Truck                                                    DAUVISTER P M J;
                                                                                                       JONETTE B

1987-282  USA  4859272  08/22/89  06/22/08    Engineering       GTR    RADIAL TIRE BELT FOLDING DRUM   LOVELL J A; MEDVED G E;
                                              Components,                                              WHITE JR
                                              Processe

1991-481  USA  4871409  10/03/89  11/05/07    Engineering       GTR    APPARATUS FOR LAYING A          PERKINS D J B
                                              Components,              CONTINUOUS STRIP OF
                                              Processe                 ELASTOMERIC MATERIAL ONTO A
                                                                       SURFACE [HOWDINS]

1986-349  USA  4877072  10/31/89  12/17/07    Tire -Passenger & GTR    TREAD FOR LEFT AND RIGHT        FONTAINE J F L
                                              Truck                    VEHICLE TIRES

1987-116  USA  4877073  10/31/89  02/17/08    Tire -Passenger & GTR    CABLES AND TIRES REINFORCED BY  THISE-FOURGON M-R C A;
                                              Truck                    SAID CABLES                     REUTER R F

1987-366  USA  4903998  02/27/90  08/31/08    Engineered        GTR    BRANCHED HOSE CONSTRUCTION      STANLEY J H
                                              Products

1985-109  USA  4909876  03/20/90  03/20/07    Engineering       GTR    APPARATUS AND METHOD FOR        BAKER D E; BOWEN G L;
                                              Components,              ROLLING BEAD RINGS              THIELE J R
                                              Processe

1985-130  USA  4922985  05/08/90  05/08/07    Tire-Passenger &  GTR    PNEUMATIC TIRES                 GASOWSKI C J; KOLOWSKI
                                              Truck                                                    M A; SMITHKEY J C JR;
                                                                                                       FORD T L

1988-143  USA  4926918  05/22/90  02/21/09    Tire OTR, Farm,   GTR    PNEUMATIC TIRE                  DEMORE J III; LUKICH L T;
                                              Aircraft,                                                HINKEL W W
                                              Specialty

1988-270  USA  4926919  05/22/90  11/14/08    Tire -Passenger & GTR    WRANGLER HT - VEHICLE TIRE      HOPKINS W M;
                                              Truck                    WITH RIB TYPE TREAD PATTERN     BRIGHTWELL R A; YOUNG
                                                                       HAVING SIPES ACROSS THE RIBS    R A; CLARK J K; MILLER
                                                                                                       F W; GALANTE R L;
                                                                                                       WAIBEL T J; KOLOWSKI M A

1986-242  USA  4929298  05/29/90  05/13/08    Engineering       GTR    TIRE BUILDING DRUM INCLUDING    WANTZ A; VAN DER POEL R J
                                              Components,              AN EXPANDABLE SEGMENTAL
                                              Processe                 CYLINDER ASSEMBLY AND A VACUUM
                                                                       CHAMBER

1988-355  USA  4957970  09/18/90  01/23/09    Compound          GTR    PACKAGE FOR COMPOUNDING RUBBER  HOLSAPPLE R L; KAY JA
                                              Technology               AND COMPOUNDED RUBBER

1984-227  USA  4962803  10/16/90  10/16/07    Tire OTR, Farm,   GTR    A PNEUMATIC TIRE                WELTER T N H
                                              Aircraft,
                                              Specialty

1986-320  USA  4976804  12/11/90  05/05/09    Engineering       GTR    EXPANDABLE TIRE BUILDING DRUM   KNEIP F
                                              Components,
                                              Processe

1988-369  USA  4989658  02/05/91  06/09/09    Tire -Passenger & GTR    BELT OVERLAY STRUCTURE FOR      MAATHIUS A G; SPIELMANN J;
                                              Truck                    PNEUMATIC TIRES                 BEER K; OARE T R

1985-135  USA  5005613  04/09/91  04/09/08    Engineered        GTR    LIGHT WEIGHT FLEXIBLE COAXIAL    STANLEY J H
                                              Products                 VAPOR RECOVERY HOSE
</TABLE>

                                  Page 1 of 23
<PAGE>

                              MATERIAL U.S. PATENTS

<TABLE>
<CAPTION>
 DOCKET        PATENT    GRANT    EXPIRATION
 NUMBER   CTY  NUMBER     DATE       DATE          CLIENT       OWNER              TITLE                         INVENTORS
--------  ---  -------  --------  ----------  ----------------- -----  ------------------------------  -----------------------------
<S>       <C>  <C>      <C>       <C>         <C>               <C>    <C>                             <C>
1986-173  USA  5005808  04/09/91   04/09/08   Engineered         GTR   AIRSPRING END MEMBER AND        MOEGLIN S J; WARMUTH I
                                              Products                 AIRSPRING ASSEMBLY              J II

1988-369  USA  5007974  04/16/91   06/09/09   Tire -Passenger &  GTR   BELT OVERLAY STRUCTURE FOR      MAATHIUS A G;
                                              Truck                    PNEUMATIC TIRES                 SPIELMANN J; BEER K;
                                                                                                       OARE T R

1987-269  USA  5014762  05/14/91   05/26/09   Tire -Passenger &  GTR   ANGLED OVERLAY FOR TIRES        BEER K; RICHARDS G W;
                                              Truck                                                    OARE T R; BROWN T A;
                                                                                                       WELLS T H

1988-385  USA  5017118  05/21/91   06/16/09   Engineering        GTR   APPARATUS FOR FORMING A         LOOMAN E W JR; WOLBERT H A
                                              Components,              COEXTRUSION FROM EXTRUDED
                                              Processe                 STRIPS

1986-133  USA  5042546  08/27/91   08/27/08   Tire -Passenger &  GTR   RADIAL-PLY PNEUMATIC TIRE WITH  GOLDSTEIN A A; FORNEY
                                              Truck                    REVERSE CURVATURE CARCASS PLY   J M; LOSER R P

1987-023  USA  5053246  10/01/91   03/30/10   Tire Fabric &      GTR   PROCESS FOR THE SURFACE         SHUTTLEWORTH D;
                                              Fiber                    TREATMENT OF POLYMERS FOR       MOWDOOD S K; WADDELL W H;
                                              Reinforcement            REINFORCEMENT-TO-RUBBER         BRENNER J L;
                                                                       ADHESION                        OFSTEAD E A; RICHARDS J L

1989-442  USA  5085259  02/04/92   07/16/10   Tire -Passenger &  GTR   WRANGLER AT - TIRE TREAD        GOERGEN R; KUMMER P
                                              Truck

1989-186  USA  5087668  02/11/92   10/19/10   Compound           GTR   RUBBER BLEND AND TIRE WITH      SANDSTROM P H; MASSIE
                                              Technology               TREAD THEREOF                   J D; VERTHE J J A;
                                                                                                       HOLTZAPPLE G M;
                                                                                                       DIROSSI R R

1989-651  USA  5088536  02/18/92   05/10/10   Tire -Passenger &  GTR   VECTOR 2 - ALL SEASON TYPE      GRAAS M; CONSTANT M M W G
                                              Truck                    TIRE TREAD

1989-240  USA  5095963  03/17/92   02/22/10   Tire-Passenger &   GTR   TIRE TREADS                     MAITRE B P
                                              Truck

1991-486  USA  5108527  04/28/92   04/28/09   Engineering        GTR   A METHOD OF MANUFACTURE OF A    GLOVER C J; GOODFELLOW A G
                                              Components,              TIRE AND APPARATUS THEREFOR
                                              Processe

1987-312  USA  5118367  06/02/92   09/25/09   Tire Fabric &      GTR   PROCESS FOR TREATING A          STARINSHAK T W
                                              Fiber                    BRASS-PLATED STEEL WIRE
                                              Reinforcement

1991-487  USA  5178714  01/12/93   01/12/10   Engineering        GTR   APPARATUS FOR THE MANUFACTURE   GLOVER C J; GOODFELLOW A G
                                              Components,              OF A PNEUMATIC TIRE [HOWDINS]
                                              Processe

1987-073  USA  5205546  04/27/93   02/10/12   Engineered         GTR   HYDRO-ELASTIC ENGINE MOUNT      SCHISLER R C;
                                              Products                                                 EISENZIMMER G W

1990-001  USA  5209705  05/11/93   05/29/12   Engineered         GTR   SYNCHRONOUS DRIVE BELT WITH     GREGG M J W
                                              Products                 OBLIQUE AND OFFSET TEETH

1988-525  USA  5211609  05/18/93   02/06/12   Engineered         GTR   ELASTOMERIC DRIVE BELT          HAINES E L
                                              Products

1988-136  USA  5215613  06/01/93   06/01/10   Tire Fabric &      GTR   METHOD FOR MAKING KNOTLESS      SHEMENSKI R M;
                                              Fiber                    BEAD BUNDLE, A BEAD BUNDLE      RIGGENBACH E F;
                                              Reinforcement            MADE THEREBY, AND A TIRE        PRAKASH A
                                                                       INCORPORATING SAID BEADBUNDLE

1988-553  USA  5223061  06/29/93   10/01/10   Tire OTR, Farm,    GTR   MICROREINFORCEMENT              NAVAUX S
                                              Aircraft,                IN THE FOLDED BELT
                                              Specialty

1991-127  USA  5262213  11/16/93   09/14/12   Chemical R&D       GTR   STYRENE-BUTADIENE RUBBERS FOR   RODGERS M B; HALASA A
                                                                       TRUCK TIRES                     F; HSU W-L; MATRANA B
                                                                                                       A; MEZYNSKI S M

1991-350  USA  5286011  02/15/94   12/04/12   Engineered         GTR   BUSH TYPE HYDRAULICALLY DAMPED  STRAND M E
                                              Products                 MOUNTING DEVICE

</TABLE>

                                  Page 2 of 23
<PAGE>

                              MATERIAL U.S. PATENTS

<TABLE>
<CAPTION>
 DOCKET        PATENT    GRANT    EXPIRATION
 NUMBER   CTY  NUMBER     DATE       DATE          CLIENT       OWNER              TITLE                         INVENTORS
--------  ---  -------  --------  ----------  ----------------- -----  ------------------------------  -----------------------------
<S>       <C>  <C>      <C>       <C>         <C>               <C>    <C>                             <C>
1992-344  USA  5300599  04/05/94   04/08/13   Chemical R&D       GTR   MODIFIED FOR ANIONIC            HSU W-L; HALASA A F
                                                                       POLYMERIZATION OF DIENE
                                                                       MONOMERS

1988-286  USA  5303537  04/19/94   04/19/11   Tire Fabric &      GTR   APPARATUS FOR MAKING            KOT K M; SEYLL R
                                              Fiber                    METALLIC CORD
                                              Reinforcement

1987-119  USA  5332018  07/26/94   07/26/11   Tire -Passenger &  GTR   BELT REINFORCING ASSEMBLY       ROESGEN A E F; KUMMER P
                                              Truck                    FOR A PNEUMATIC TIRE

1992-142  USA  5337815  08/16/94   10/05/12   Tire -Passenger &  GTR   PNEUMATIC TIRE HAVING           GRAAS M
                                              Truck                    IMPROVED WET TRACTION

1988-164  USA  5358191  10/25/94   10/25/11   Engineering        GTR   STORAGE AND SPLICING OF         SMITH M W;LUNDELL D A;
                                              Components,              STRIP MATERIAL                  ROMAN J P
                                              Processe

1992-373  USA  5368082  11/29/94   09/30/12   Tire -Passenger &  GTR   RADIAL PLY PNEUMATIC TIRE       OARE T R; BRAYER R R;
                                              Truck                                                    KAHRS J W; TRARES K C;
                                                                                                       ROBINSON B A; MCQUATE
                                                                                                       R D; KAHRS J W

1993-132  USA  5382198  01/17/95   01/26/14   Engineered         GTR   HELICALLY GROOVED               JANNE M L
                                              Products                 MULTI-RIBBED POWER
                                                                       TRANSMISSION BELT

1992-200  USA  5385621  01/31/95   09/23/13   Engineering        GTR   TIRE BEAD WINDING APPARATUS     GOLIGHTLY R W
                                              Components,              AND METHOD
                                              Processe

1992-182  USA  5389187  02/14/95   06/30/13   Engineering        GTR   METHOD AND APPARATUS FOR        MARKS P D; SMITH M W
                                              Components,              TIRE TREAD APPLICATION
                                              Processe

1992-104  USA  5407005  04/18/95   04/04/14   Tire -Passenger &  GTR   EAGLE RSA - A TREAD FOR A       CONSOLACION R E;
                                              Truck                    TIRE                            BRAYER R R; CROYLE W L

1990-001  USA  5421789  06/06/95   06/06/12   Engineered         GTR   SYNCHRONOUS DRIVE PULLEY        GREGG M J W
                                              Products                 AND ITS COMBINATION WITH A
                                                                       BELT HAVING OBLIQUE AND
                                                                       OFFSET TEETH   .

1993-015  USA  5429168  07/04/95   11/16/13   Tire OTR, Farm,    GTR   AN IMPROVED OFF-THE-ROAD        LOBB J F; COOK M W;
                                              Aircraft,                PNEUMATIC TIRE                  WELLS D E; LEWKOWICZ S Z
                                              Specialty

1993-043  USA  5451646  09/19/95   12/05/14   Chemical R&D       GTR   TECHNIQUE FOR REDUCING THE      CASTNER K F
                                                                       MOLECULAR WEIGHT AND
                                                                       IMPROVING THE
                                                                       PROCESSABILITY OF HIGH
                                                                       CIS-1,4 POLYBUTADIENE

1993-066  USA  5509455  04/23/96   04/12/14   Tire OTR, Farm,    GTR   AIRCRAFT TIRE INCLUDING         WARCHOL J T; BRYANT G B;
                                              Aircraft,                REINFORCEMENT INSERTS           MILLMIER R W
                                              Specialty

1994-304C USA  5513560  05/07/96   01/05/15   Engineering        GTR   QUICK CHANGEOVER METHOD AND     DOWNING D R; HEAD W J;
                                              Components,              APPARATUS FOR A CALENDER        BENZING J A II
                                              Processe                 APPARATUS

1993-150  USA  5524688  06/11/96   06/29/13   Tire -Passenger &  GTR   PNEUMATIC TIRE HAVING A         TRARES K C; KOLOWSKI M A;
                                              Truck                    HIGH ENDING TURNUP LOCKED       KAHRS J W
                                                                       BEAD CONSTRUCTION

1992-182  USA  5534093  07/09/96   07/09/13   Engineering        GTR   METHOD FOR TIRE TREAD           MARKS P D; SMITH M W
                                              Components,              APPLICATION
                                              Processe

1991-544  USA  5535994  07/16/96   11/30/13   Engineered         GTR   COMPOSITE AIR SPRING PISTON     SAFREED C K JR
                                              Products

1994-064  USA  5536348  07/16/96   06/30/15   Engineering        GTR   METHOD OF ASSEMBLY OF A         CHLEBINA L E;TUBB G E;
                                              Components,              PRECURED TIRE TREAD TO AN       LAURICH T A
                                              Processe                 UNVULCANIZED CASING
</TABLE>

                                  Page 3 of 23
<PAGE>

                              MATERIAL U.S. PATENTS

<TABLE>
<CAPTION>
 DOCKET          PATENT    GRANT    EXPIRATION
 NUMBER     CTY  NUMBER     DATE       DATE         CLIENT        OWNER              TITLE                        INVENTORS
----------  ---  -------  --------  ----------  ----------------  -----  ------------------------------  ---------------------------
<S>         <C>  <C>      <C>       <C>         <C>               <C>    <C>                             <C>
1983-154    USA  5554242  09/10/96  09/10/13    Engineering       GTR    METHOD FOR MAKING A             COOK M W; BROWN T E;
                                                Components,              MULTI-COMPONENT TIRE            CARLSON J D; DAVISSON
                                                Processe                                                 J A; MIHALIK M

1992-200    USA  5567269  10/22/96  10/22/13    Engineering       GTR    TIRE BEAD MAKING APPARATUS      GOLIGHTLY R W
                                                Components,              WITH TWO WINDING TENSION
                                                Processe                 LEVELS

1992-315    USA  5591288  01/07/97  01/07/14    Engineering       GTR    CONTOURED TIRE BUILDING DRUM    CONGER K D; BECKER M
                                                Components,              AND METHOD OF BUILDING AN       L; BEER K
                                                Processe                 EXTENDED MOBILITY TIRE

DN1996-027  USA  5605951  02/25/97  02/20/16    Compound          GTR    SILICA REINFORCED RUBBER        SANDSTROM P H; WIDEMAN L G
                                                Technology               COMPOSITION AND TIRE WITH
                                                                         TREAD THEREOF

1993-178    USA  5609242  03/11/97  07/12/15    Engineered        GTR    STEEL CABLE CONVEYOR BELT       HUTCHINS T G; TERREAU H L
                                                Products                 WITH IMPROVED PENETRATION
                                                                         AND RIP RESISTANCE

1993-382    USA  5620939  04/15/97  09/22/15    Chemical R&D      GTR    HIGH PERFORMANCE BLEND FOR      HALASA A F; HSU W-L;
                                                                         TIRE TREADS                     ZANZIG D J; SANDSTROM
                                                                                                         P H; HENNING S K;
                                                                                                         LUCAS D

1993-015    USA  5622576  04/22/97  11/16/13    Tire OTR, Farm,   GTR    OFF-THE-ROAD PNEUMATIC TIRE     LOBB J F; COOK M W;
                                                Aircraft,                WITH SPECIFIED BEAD AREA        WELLS D E; LEWKOWICZ S Z
                                                Specialty                DESIGN

1993-423    USA  5638732  06/17/97  09/02/14    Engineering       GTR    APPARATUS FOR CUTTING OF        BECKER M L; BEER K;
                                                Components,              ELASTOMERIC MATERIALS           DOWNING D R; DUNN W F;
                                                Processe                                                 HART J M; LUNDELL D A

1992-373    USA  5639320  06/17/97  06/17/14    Tire-Passenger &  GTR    A RADIAL PLY PNEUMATIC TIRE     OARE T R; BRAYER R R;
                                                Truck                                                    ROBINSON B A; KAHRS J
                                                                                                         W; TRARES K C; MCQUATE R D

1994-252    USA  5645660  07/08/97  06/28/15    Tire-Passenger &  GTR    DESIGN PATTERNS FOR A TIRE      ATTINELLO J S; LANDERS S P
                                                Truck                    SIDEWALL

1995-358    USA  5645661  07/08/97  11/18/11    Tire-Passenger &  GTR    TIRE SIDEWALL                   CLEMENTZ M; FELLER G;
                                                Truck                                                    MERX R

1988-545    USA  5648153  07/15/97  07/15/14    Tire Fabric &     GTR    TIRE WITH HIGH STRENGTH         HELFER F B; KIM D K;
                                                Fiber                    REINFORCEMENT                   MORGAN J G; SHEMENSKI
                                                Reinforcement                                            R M; SINOPOLI I M;
                                                                                                         NGUYEN G V

1993-382    USA  5654384  08/05/97  09/22/15    Chemical R&D      GTR    PROCESS FOR PREPARING HIGH      HALASA A F; HSU W-L;
                                                                         VINYL POLBUTADIENE RUBBER       ZANZIG D J; SANDSTROM
                                                                         SEE ALSO DN1996-125             P H; HENNING S K;
                                                                         (08/685762), WHICH IS A CIP     LUCAS D
                                                                         OF THIS CASE

1993-318    USA  5658404  08/19/97  01/01/10    Tire-Passenger &  GTR    A RADIAL PNEUMATIC LIGHT        SCARPITTI A J;
                                                Truck                    TRUCK OR AUTOMOBILE TIRE        KOLOWSKI M A; MILLER F
                                                                                                         W; GILLIAM D W; TRARES
                                                                                                         K C; BROWN S C; HOANG A N

1995-235    USA  5660652  08/26/97  07/14/15    Tire-Passenger &  GTR    G357 - TRUCK TIRE AND TREAD     YOUNG D L; YOUNG A G
                                                Truck                    FOR STEER AXLES

DN1996-037  USA  5672639  09/30/97  03/12/16    Tire Compounding  GTR    STARCH COMPOSITE REINFORCED     CORVASCE F G; LINSTER T D;
                                                                         RUBBER COMPOSITION AND TIRE     THIELEN G M V
                                                                         WITH AT LEAST ONE COMPONENT
                                                                         THEREOF
</TABLE>

                                  Page 4 of 23
<PAGE>

                              MATERIAL U.S. PATENTS

<TABLE>
<CAPTION>
 DOCKET          PATENT    GRANT    EXPIRATION
 NUMBER     CTY  NUMBER     DATE       DATE          CLIENT       OWNER              TITLE                        INVENTORS
----------  ---  -------  --------  ----------  ----------------  -----  ------------------------------  --------------------------
<S>         <C>  <C>      <C>       <C>         <C>               <C>    <C>                             <C>
DN1996-021  USA  5679751  10/21/97  02/12/16    Chemical R&D      GTR    SOLUTION POLYMERIZATION         HALASA A F; AUSTIN L E;
                                                                         PROCESS FOR SYNTHESIS OF        HSU W-L; GROSS B B
                                                                         STYRENE-BUTADIENE OR
                                                                         STYRENE-ISOPRENE RUBBER

DN1996-246  USA  5704862  01/06/98  01/13/17    Engineered        GTR    DUAL SIDED POLY-V DRIVE BELT    JANNE M L; ANDERSON S M
                                                Products                 AND PULLEY THEREFOR

DN1996-201  USA  5704999  01/06/98  10/04/16    Tire Compounding  GTR    RUBBER WEAR INDICATOR FOR       LUKICH L T; ROENNAU R
                                                                         MILITARY AIRCRAFT TIRES         B; SANDSTROM P H

1995-068    USA  5709760  01/20/98  10/18/15    Engineering       GTR    THIN GAUGE, FINE DIAMETER       PRAKASH A; HEAD W J;
                                                Components,              STEEL CORD REINFORCED TIRE      TUBB G E; WOODS TK
                                                Processe                 PLY FABRIC WHICH IS LAP
                                                                         SPLICED

DN1996-030  USA  5725701  03/10/98  03/13/16    Tire OTR, Farm,   GTR    LOW PRESSURE ALL TERRAIN        ROONEY TM;OARE TR
                                                Aircraft,                VEHICLE TIRE
                                                Specialty

DN1996-072  USA  5730829  03/24/98  03/26/16    Engineering       GTR    TWO DRUM TURRET FOR TIRE        CONGER K D; TESTA D C
                                                Components,              ASSEMBLY
                                                Processe

1994-035    USA  5733399  03/31/98  12/15/15    Engineered        GTR    METHOD AND APPARATUS OF         WOOD D B
                                                Products                 MANUFACTURING SYNCHRONOUS
                                                                         DRIVE BELT WITH TEETH WHICH
                                                                         ARE AXIALLY INTERLOCKED WITH
                                                                         A MOLD SURFACE

1994-193    USA  5743974  04/28/98  09/05/15    Testing,          GTR    PNEUMATIC TIRE HAVING PITCH     WESOLOWSKI P J
                                                Evaluation,              SEQUENCING
                                                Computer

1995-290    USA  5753057  05/19/98  09/05/15    Testing,          GTR    PNEUMATIC TIRE HAVING           WESOLOWSKI P J
                                                Evaluation,              IMPROVED PITCH SEQUENCING
                                                Computer

1995-289    USA  5759312  06/02/98  09/05/15    Testing,          GTR    PNEUMATIC TIRE HAVING PITCH     WESOLOWSKI P J
                                                Evaluation,              SEQUENCING
                                                Computer

1995-335    USA  5762740  06/09/98  12/15/15    Engineering       GTR    METHOD FOR BUILDING A           BENZING J A II; HEAD W
                                                Components,              LAMINATE FROM AN ASSEMBLY OF    J; DOWNING D R
                                                Processe                 TIRE COMPONENTS TO FORM A
                                                                         CASING

1995-122    USA  5779829  07/14/98  08/24/15    Tire Fabric &     GTR    PNEUMATIC TIRE HAVING A         PRAKASH A; GILLIAM D W;
                                                Fiber                    SINGLE CARCASS PLY              TUBB GE
                                                Reinforcement            REINFORCED WITH METALLIC
                                                                         CORDS, HIGH ENDING PLY,
                                                                         TURNUP AND LOCKED BEAD
                                                                         CONSTRUCTION

1994-064    USA  5827380  10/27/98  06/30/15    Engineering       GTR    PRECURED TIRE TREAD HAVING      CHLEBINA L E; TUBB G E;
                                                Components,              SEALING PROJECTION FOR A        LAURICH T A
                                                Processe                 TRUCK TIRE FILE WRAPPER
                                                                         CONTINUATION OF 94064-D-01
                                                                         (APP NO. 08/642290)

1992-373    USA  5851324  12/22/98  12/22/15    Tire-Passenger &  GTR    A RADIAL PLY PNEUMATIC TIRE     OARE T R; BRAYER R R;
                                                Truck                                                    ROBINSON B A; KAHRS J
                                                                                                         W; TRARES K C; MCQUATE R D

DN1997-119  USA  5871600  02/16/99  05/29/17    Tire-Passenger &  GTR    RUNFLAT TIRE WITH DIFFERENT     OARE T R; PRAKASH A;
                                                Truck                    MODULUS OR ELONGATION           HALL R E; TUBB G E
                                                                         CARCASS CORDS
</TABLE>

                                  Page 5 of 23
<PAGE>

                              MATERIAL U.S. PATENTS

<TABLE>
<CAPTION>
  DOCKET         PATENT    GRANT    EXPIRATION
  NUMBER    CTY  NUMBER     DATE       DATE          CLIENT       OWNER              TITLE                         INVENTORS
----------  ---  -------- -------  ----------  ----------------  -----  ------------------------------  ---------------------------
<S>         <C>  <C>      <C>       <C>         <C>               <C>    <C>                             <C>
DN1997-108  USA   5871602 02/16/99  05/29/17    Tire-Passenger   GTR    TIRE WITH CARCASS TURN          PAONESSA A C; SELOOVER M H;
                                                & Truck                 UP ENDS UNDER BELT              BECK J J JR; OARE T R;
                                                                        STRUCTURE                       DANCY J G

1995-207    USA  5872179  02/16/99  06/07/15    Tire             GTR    TIRE WITH SILICA REINFORCED     HUBBELL J K
                                                Compounding             TREAD

DN1996-031  USA  5879482  03/09/99  03/13/16    Tire OTR, Farm,  GTR    RUN-FLAT LOW-PRESSURE ALL       ROONEY T M; OARE T R
                                                Aircraft,               TERRAIN VEHICLE (ATV) TIRE
                                                Specialty

1995-089    USA  5886086  03/23/99  06/07/15    Tire             GTR    TIRE HAVING SILICA              HUBBELL J K; CRAWFORD
                                                Compounding             REINFORCED TREAD                M J

DN1997-118  USA  5908685  06/01/99  05/29/17    Fire Fabric &    GTR    ELASTOMERIC COMPOSITE           PRAKASH A; OARE T
                                                Fiber                   STRUCTURE                       R; TUBB G E; HALL R
                                                Reinforcement                                           E

DN1998-103  USA  5934652  08/10/99  05/28/18    Engineered       GTR    AIR SPRING BUMPER AND           HOFACRE G D;
                                                Products                METHOD OF MOUNTING              TROWBRIDGE M G;
                                                                                                        SAFREED C K JR

DN1996-113  USA  6021829  02/08/00  07/18/16    Tire OTR, Farm,  GTR    MUD RUNNER -                    ROONEY T M
                                                Aircraft,               ALL-TERRAIN-VEHICLE
                                                Specialty               TIRE

DN1997-107  USA  6026878  02/22/00  05/29/17    Tire-Passenger   GTR    AN INEXTENSIBLE HIGH            ZHANG Z; OARE T R;
                                                & Truck                 TEMPERATURE RESISTANT           PRAKASH A
                                                                        RUNFLAT TIRE

DN1998-001  USA  6041839  03/28/00  01/19/18    Tire Fabric &    GTR    METALLIC 4+3 CORD               SUSUTOGLU Y A M
                                                Fiber                   FOR THE
                                                Reinforcement           REINFORCEMENT OF
                                                                        ELASTOMERS

DN1999-036  USA  6051178  04/18/00  02/19/19    Engineered       GTR    METHOD AND APPARATUS FOR        FIKE L T
                                                Products                MAKING AN ENDLESS RUBBER
                                                                        TRACTOR TRACK

DN1996-030  USA  6070633  06/06/00  03/13/16    Tire OTR, Farm,  GTR    LOW PRESSURE ALL TERRAIN        ROONEY T M; OARE T R
                                                Aircraft,               VEHICLE TIRE
                                                Specialty

DN1998-016  USA  6075095  06/13/00  11/18/18    Chemical R&D     GTR    PROCESS FOR MAKING              FIEDLER R D; JOHNSON
                                                                        TIN-COUPLED RUBBERY             E L
                                                                        POLYMERS

DN1997-120  USA  6082423  07/04/00  06/09/17    Tire-Passenger   GTR    LOW COST LIGHT WEIGHT RADIAL    ROESGEN A E F; SMITS
                                                & Truck                 TIRE                            A; THISE-FOURGON M-R
                                                                                                        C A; PACKBIER E G M;
                                                                                                        CRAIG D P

DN1999-034  USA  6086811  07/11/00  04/29/18    Engineered       GTR    MOLDING SYSTEM FOR RUBBER      FIKE L T
                                                Products                TRACTOR TRACKS GDYR ACQUIRED
                                                                        RIGHTS FOR THIS APPLICATION
                                                                        (OHIO 44278)

1994-064    USA  6089290  07/18/00  10/31/17    Engineering      GTR    PRECURED TIRE TREAD             CHLEBINA L
                                                Components,             FOR A TRUCK TIRE AND            E; TUBB G E;
                                                Processe                THE METHOD OF ASSEMBLY          LAURICH T A

DN1996-107  USA  6105643  08/22/00  09/04/18    Tire-Passenger   GTR    ON/OFF ROAD RADIAL              ROHWEDER E E;
                                                & Truck                 PNEUMATIC LIGHT TRUCK OR        MILLER F W;
                                                                        AUTOMOBILE TIRE                 KOLOWSKI M A;
                                                                                                        BROWN S C

1994-304D   USA  6109322  08/29/00  01/05/15    Engineering      GTR    LAMINATE COMPOSITE              BENZING J A
                                                Components,             STRUCTURE FOR MAKING AN         II;HEAD W J;
                                                Processe                UNVULCANIZED CARCASS FOR A      DOWNING D R;
                                                                        RADIAL PLY TIRE AS AN           VANNAN F F JR
                                                                        INTERMEDIATE ARTICLE OF
                                                                        MANUFACTURE

DN1997-091  USA  6112789  09/05/00  04/18/17    Tire Fabric &    GTR    PNEUMATIC TIRES MADE WITH       REUTER R F
                                                Fiber                   TEXTILE CARDS COMPRISING TWO
                                                Reinforcement           PORTIONS, THE FILAMENTS IN
                                                                        THE SECOND RADIALLY INNER
                                                                        PORTION BEING COMPACTED OR
                                                                        FUSED

 </TABLE>

                                  Page 6 of 23

<PAGE>

                              MATERIAL U.S. PATENTS

<TABLE>
<CAPTION>
  DOCKET         PATENT    GRANT    EXPIRATION
  NUMBER    CTY  NUMBER     DATE       DATE          CLIENT       OWNER              TITLE                         INVENTORS
----------  ---  -------  --------  ----------  ----------------  -----  ------------------------------  ---------------------------
<S>         <C>  <C>      <C>       <C>         <C>               <C>    <C>                             <C>
DN1998-099  USA  6123325  09/26/00  05/26/18    Engineered        GTR    AIRTIGHT END RETAINER FOR       BUCHANAN K M; STRICKLER
                                                Products                 AN AIRSPRING                    R A

1995-335    USA  6126780  10/03/00  12/15/15    Engineering       GTR    APPARATUS FOR BUILDING A        BENZING J A II; HEAD W J;
                                                Components,              LAMINATE AND FORMING A          DOWNING D R
                                                Processe                 SUBASSEMBLY FOR A TIRE

DN1996-167  USA  6131633  10/17/00  11/30/18    Tire OTR, Farm,   GTR    PNEUMATIC TIRE WITH             SLIVKA J J
                                                Aircraft,                BREAKER ASSEMBLY INCLUDING
                                                Specialty                RUBBER/FABRIC WEAR STRIP

DN1997-108  USA  6135181  10/24/00  05/29/17    Tire-Passenger    GTR    TIRE WITH BEAD FILLER           PAONESSA A C; SELOOVER
                                                & Truck                  RUNFLAT INSERTS                 M H; BECK J J JR; OARE
                                                                                                         T R; DANCY J G

DN1997-119  USA  6135183  10/24/00  05/29/17    Tire-Passenger    GTR    RUNFLAT TIRE WITH DIFFERENT     OARE T R; PRAKASH A;
                                                & Truck                  MODULUS OR ELONGATION           HALL R E; TUBB G E
                                                                         CARCASS CORDS

DN1999-029  USA  6140434  10/31/00  01/08/19    Chemical R&D      GTR    SYNTHESIS OF HIGH VINYL         HALASA A F; HSU W-L
                                                                         RUBBER

DN1998-047  USA  6142205  11/07/00  03/13/18    Tire-Passenger    GTR    TIRE WITH COMPOSITE PLY         BECK J J JR; TUBB G E;
                                                & Truck                  STRUCTURE                       ABBOTT J R; LANDERS S
                                                                                                         P; PRAKASH A; VANNAN F
                                                                                                         F JR; BROYLES H D; BEER K

DN1997-048  USA  6153686  11/28/00  03/13/17    Engineered        GTR    HIGH MODULUS BELT               GRANATOWICZ D S; MORRIS
                                                Products                 COMPOSITION AND BELTS MADE      M T; PILKINGTON M V;
                                                                         THEREWITH                       TOMPKIN G R

DN1999-035  USA  6177042  01/23/01  11/23/18    Engineered        GTR    METHOD AND APPARATUS FOR        FIKE L T
                                                Products                 MAKING RUBBER TRACTOR
                                                                         TRACKS GDYR ACQUIRED THE
                                                                         RIGHTS TO THIS APPLICATION
                                                                         (OHIO 48235)

DN1996-146  USA  6180210  01/30/01  09/26/16    Engineered        GTR    ABRASION RESISTANT ENERGY       DEBUS J W
                                                Products                 ABSORBING TREADMILL
                                                                         WALKING/RUNNING BELT

DN1996-145  USA  6183582  02/06/01  08/22/16    Engineered        GTR    METHOD AND APPARATUS FOR        GREGG M J W
                                                Products                 PRODUCING SYNCHRONOUS
                                                                         BELTS WITH TWO OR MORE
                                                                         TRACKS OF HELICAL TEETH

DN1998-059  USA  6230773  05/15/01  03/17/18    Compound          GTR    TIRE WITH SIDEWALL CARCASS      SANDSTROM P H; MCQUATE R D;
                                                Technology               REINFORCEMENT                   SINSKY M S

DN1999-177  USA  6234460  05/22/01  08/23/19    Engineered        GTR    PUSH-ON AIR SPRING BUMPER       ARNOLD J E
                                                Products

DN1999-229  USA  6250353  06/26/01  10/20/19    Tire-Passenger    GTR    AN ON/OFF ROAD TREAD FOR A      MAXWELL P B
                                                & Truck                  TIRE

DN1997-233  USA  6260594  07/17/01  01/24/20    Tire OTR, Farm,   GTR    INDUSTRIAL SERVICE              BONKO M L; ROONEY T M
                                                Aircraft,                PNEUMATIC TIRE
                                                Specialty

DN1999-100  USA  6261657  07/17/01  04/26/19    Engineered        GTR    HOSE CONSTRUCTION               AINSWORTH C L; HENRY B
                                                Products                 CONTAINING FLOUROPLASTIC
                                                                         TERPOLYMERS

1992-373    USA  6263935  07/24/01  05/06/14    Tire-Passenger    GTR    RADIAL PLY PNEUMATIC            OARE T R; BRAYER R R;
                                                & Truck                  RUNFLAT TIRE THIS IS THE        ROBINSON B A; KAHRS J
                                                                         FIRST CONTINUATION OF           W; TRARES K C; MCQUATE R D
                                                                         1992-373-D-02

DN1996-122  USA  6264577  07/24/01  08/23/16    Engineered        GTR    SMART SPLICE                    HUTCHINS T G
                                                Products

</TABLE>

                                  Page 7 of 23

<PAGE>

                              MATERIAL U.S. PATENTS

<TABLE>
<CAPTION>
  DOCKET         PATENT    GRANT    EXPIRATION
  NUMBER    CTY  NUMBER     DATE       DATE          CLIENT       OWNER              TITLE                         INVENTORS
----------  ---  -------  --------  ----------  ----------------  -----  ------------------------------  ---------------------------
<S>         <C>  <C>      <C>       <C>         <C>               <C>    <C>                             <C>
1994-064    USA  6264779  07/24/01  11/25/17    Engineering       GTR    METHOD OF CURING TIES           CAPPELLI M R; LAURICH
                                                Components,                                              T A; REX W A; VANNAN F F JR
                                                Processe

1988-545    USA  6273160  08/14/01  03/21/10    Tire Fabric &     GTR    TIRES WITH HIGH STRENGTH        HELFER F B; KIM D K;
                                                Fiber                    REINFORCEMENT                   MORGAN J G; SCHEMSKI R
                                                Reinforcement                                            M; SINOPOLI I M;
                                                                                                         JEANPIERRE G; NGUYEN G V

DN1997-215  USA  6277317  08/21/01  12/02/17    Engineering       GTR    METHOD FOR BUILDING             VANNAN F F JR; REX W
                                                Components,              PNEUMATIC TIRES IN AN           A; YOVICHIN A J;
                                                Processe                 IMPROVED TIRE MOLD              STOILA G M JR; WOLBERT H A

DN1997-100  USA  6284180  09/04/01  05/16/17    Engineered        GTR    METHOD TO CURE ENDLESS
                                                Products                 TRACK BELTS AND APPARATUS
                                                                         THEREFOR

1994-064    USA  6290810  09/18/01  10/27/18    Engineering       GTR    MOLD FOR CURING PRECURED        YOVICHIN A J; LAURICH T A
                                                Components,              TREADS TO TIRE CASINGS
                                                Processe

DN1999-101  USA  6296329  10/02/01  05/12/19    Engineered        GTR    ENDLESS RUBBER TRACK AND        RODGERS M B; KRISHNAN
                                                Products                 VEHICLE CONTAINING SUCH         R M; SANDSTROM P H;
                                                                         TRACK                           MALY N A; GORDON L A

DN2000-178  USA  6307467  10/23/01  10/30/20    Tire-Passenger &  GTR    PROCESS AND APPARATUS FOR       STARKEY G R; POLLACK R S
                                                Truck                    RESETTING A
                                                                         MICRO-MECHANICAL CONDITION
                                                                         SENSOR

DN2000-180  USA  6307477  10/23/01  10/30/20    Tire-Passenger &  GTR    PROCESS AND APPARATUS FOR       STARKEY G R; POLLACK R S
                                                Truck                    RESETTING A DIRECTLY
                                                                         RESETTABLE
                                                                         MICRO-MECHANICAL
                                                                         TEMPERATURE MEMORY SWITCH

DN2000-213  USA  6310152  10/30/01  10/24/20    Compound          GTR    SYNTHESIS OF ELASTOMERIC        CASTNER K F
                                                Technology               HIGH TRANS-1,4-POLYBUTADIENE

DN1999-271  USA  6330984  12/18/01  12/30/19    Engineering       GTR    METHOD AND APPARATUS FOR        BARKER B C; KUBINSKI D
                                                Components,              STORING STRIP MATERIAL          C; MOFFATT R T;
                                                Processe                                                 DYRLUND C D

DN1998-061  USA  6338374  01/15/02  05/15/20    Tire-Passenger &  GTR    RUNFLAT TIRE WITH FABRIC        NGUYEN G V; CLOSE R P;
                                                Truck                    UNDERLAY AND TREAD INSERT       LANDERS S P

DN1998-185  USA  6341476  01/29/02  10/30/18    Engineering       GTR    APPARATUS FOR BUNDLING          GOLIGHTLY R W
                                                Components,              LAYERED MATERIAL
                                                Processe

DN1996-167  USA  6343637  02/05/02  11/30/18    Tire OTR, Farm,   GTR    PNEUMATIC TIRE WITH             SLIVKA J J
                                                Aircraft,                BREAKER ASSEMBLY INCLUDING
                                                Specialty                RUBBER/FABRIC WEAR STRIP

DN1996-200  USA  6351933  03/05/02  10/04/16    Tire Fabric &     GTR    PNEUMATIC TIRE                  REUTER R F
                                                Fiber
                                                Reinforcement

DN1997-112  USA  6352090  03/05/02  11/18/19    Tire OTR, Farm,   GTR    TIRE WITH REVERSED CARCASS      RAYMAN W E
                                                Aircraft,                PLY TURNUP CONFIGURATION
                                                Specialty

DN2000-131  USA  6352149  03/05/02  08/25/20    Engineered        GTR    CONVEYOR BELT WITH              GARTLAND J J
                                                Products                 MICROCOIL SPRINGWIRE SENSOR

DN2000-096  USA  6352320  03/05/02  06/19/20    Engineered        GTR    DIRECTIONAL ANNULAR             BONKO M L; THOMAS R A
                                                Products                 ELASTIC TRACK

DN1996-167  USA  6354350  03/12/02  11/30/18    Tire OTR, Farm,   GTR    PNEUMATIC TIRE WITH             SLIVKA J J
                                                Aircraft,                BREAKER ASSEMBLY INCLUDING
                                                Specialty                RUBBER/FABRIC WEAR STRIP
</TABLE>

                                  Page 8 of 23
<PAGE>

                              MATERIAL U.S. PATENTS

<TABLE>
<CAPTION>
  DOCKET         PATENT    GRANT    EXPIRATION
  NUMBER    CTY  NUMBER     DATE       DATE          CLIENT       OWNER              TITLE                         INVENTORS
----------  ---  -------  --------  ----------  ----------------  -----  ------------------------------  ---------------------------
<S>         <C>  <C>      <C>       <C>         <C>               <C>    <C>                             <C>
DN1998-181  USA  6357499  03/19/02  08/27/19    Compound          GTR    POLYMERIC RESINOUS              KRALEVICH M L JR; BLOK
                                                Technology               MATERIAL DERIVED FROM           E J; SANDSTROM P H;
                                                                         LIMONENE, DICYCLOPENTADIENE,    WIDEMAN L G; RUSCAK J M
                                                                         INDENE AND TERTIARY-BUTYL
                                                                         STYRENE PROVISIONAL FILED
                                                                         02OC1998

DN1998-047  USA  6358346  03/19/02  03/13/18    Tire-Passenger &  GTR    METHOD OF BUILDING TIRE         BECK J J JR; TUBB G E;
                                                Truck                    WITH COMPOSITE PLY              ABBOTT J R; LANDERS S
                                                                         STRUCTURE                       P; PRAKASH A; VANNAN F
                                                                                                         F JR; BROYLES H D; BEER K

DN1999-250  USA  6364981  04/02/02  12/14/19    Engineering       GTR    FORMING AND APPLICATION         SMITH M W; KUBINSKI D
                                                Components,              OF TIRE PLY                     C; CHOATE B T
                                                Processe

DN2000-189  USA  6369712  04/09/02  12/21/20    Tire-Passenger &  GTR    RESPONSE ADJUSTABLE             LETKOMILLER J M; YONES
                                                Truck                    TEMPERATURE SENSOR FOR          D L; POLLACK R S
                                                                         TRANSPONDER

DN2000-034  USA  6371182  04/16/02  02/24/20    Tire-Passenger &  GTR    RUNFLAT TIRE WITH               PHILPOTT F; COLANTONIO
                                                Truck                    DUAL-MODULUS UNDERLAY           L L D; NGUYEN G V;
                                                                                                         ROESGEN A E F

DN1999-161  USA  6372863  04/16/02  07/18/20    Chemical R&D      GTR    SYNTHESIS OF                    KERNS M L; XU Z;
                                                                         STYRENE-BUTADIENE RUBBER        CHRISTIAN S M
                                                                         (THIS CASE WAS
                                                                         ORIGINALLY FILED AS A
                                                                         PROVISIONAL 12AU1999)

DN2000-216  USA  6374891  04/23/02  11/09/20    Tire OTR, Farm,   GTR    BIAS AIRCRAFT TIRES             ALLMOND D V; SOBHANIE M
                                                Aircraft,                                                E; KING K S
                                                Specialty

DN1997-122  USA  6379603  04/30/02  06/09/19    Engineering       GTR    LATTICE GATE FOR                WHITE J R; VOGLIANO R H
                                                Components,              INJECTION MOLDING OF
                                                Processe                 RUBBER COMPOUNDS

DN1999-072  USA  6386237  05/14/02  04/12/19    Engineered        GTR    ABRASIVE MATERIAL               CHEVALIER R M; COOK A
                                                Products                 TRANSPORT HOSE WITH WEAR        G; HUTCHINS T G
                                                                         DETECTING SENSORS

DN1998-026  USA  6386258  05/14/02  03/27/18    Tire-Passenger &  GTR    TIRE HAVING A GEODESIC          DYER D K; BRAYER R R;
                                                Truck                    PLY AND A METHOD OF             PRAKASH A
                                                                         FABRICATING

DN1998-135  USA  6386652  05/14/02  09/02/18    Tire OTR, Farm,   GTR    PNEUMATIC DRIVER FOR            BONKO M L
                                                Aircraft,                TRACKED VEHICLE
                                                Specialty

DN1998-096  USA  6390136  05/21/02  05/21/18    Engineered        GTR    METHOD OF PRODUCING A           HUTCHINS T G; CULHAM A J
                                                Products                 HOSE/CLAMP COMBINATION
                                                                         AND A HOSE/CLAMP
                                                                         ASSEMBLY PRODUCED THEREBY

DN1997-111  USA  6390165  05/21/02  05/20/17    Tire OTR, Farm,   GTR    TIRE WITH IMPROVED              RAYMAN W E
                                                Aircraft,                CARCASS PLY TURNUP
                                                Specialty                CONFIGURATION

DN2000-028  USA  6401783  06/11/02  04/12/20    Engineering       GTR    TWO DRUM TURRET FOR TIRE        LAMMLEIN R A JR; HART J
                                                Components,              BUILDING                        M
                                                Processe

DN2001-036  USA  6402077  06/11/02  02/14/21    Engineering       GTR    WINDER WITH VARIABLE            VARGO R D; VOGLIANO R H
                                                Components,              TENSION ZONES
                                                Processe

DN1998-010  USA  6408909  06/25/02  05/11/20    Tire-Passenger &  GTR    RADIAL RUNFLAT PASSENGER        NGUYEN G V
                                                Truck                    TIRE WITH IMPROVED TREAD
                                                                         CONTOUR WITH DECOUPLING
                                                                         GROOVES

DN2000-176  USA  6416013  07/09/02  09/15/20    Engineering       GTR    SELF-ALIGNING SPOOL AND         BENZING J A II
                                                Components,              METHOD FOR STORING STRIP
                                                Processe                 COMPONENTS
</TABLE>

                                  Page 9 of 23
<PAGE>

                              MATERIAL U.S. PATENTS

<TABLE>
<CAPTION>
  DOCKET         PATENT    GRANT    EXPIRATION
  NUMBER    CTY  NUMBER     DATE       DATE          CLIENT       OWNER              TITLE                         INVENTORS
----------  ---  -------  --------  ----------  ----------------  -----  ------------------------------  ---------------------------
<S>         <C>  <C>      <C>       <C>         <C>               <C>    <C>                             <C>
DN1997-237  USA  6422733  07/23/02  04/20/20    Engineering       GTR    INTERNAL MIXER WITH WIDE        ADAMS J R; CAIN W J;
                                                Components,              THROAT AND WEAR PLATES          FELITSKY R M; WATTS W A
                                                Processe

DN1998-205  USA  6427728  08/06/02  12/14/19    Engineered        GTR    CONVEYOR BELTING WITH           MAGUIRE D J; YU J Z;
                                                Products                 REINFORCING FABRIC FORMED       ANDRESEN FP
                                                                         FROM THREE INTERLACED
                                                                         LAYERS

DN1998-182  USA  6427742  08/06/02  11/02/18    Tire-Passenger &  GTR    PNEUMATIC TIRE HAVING           OARE T R; HUGHES E D
                                                Truck                    SPECIFIED BEAD STRUCTURE

DN1998-072  USA  6439283  08/27/02  07/18/20    Tire-Passenger &  GTR    RUNFLAT TIRE WITH TREAD         PAONESSA A C; SELOOVER
                                                Truck                    STIFFENING MEMBER               M H; ROWEDER S C; ALLEN
                                                                                                         W D; BECK J J JR

DN2000-008  USA  6443201  09/03/02  06/13/20    Tire-Passenger &  GTR    PNEUMATIC TIRE WITH             COLANTONIO L L D;
                                                Truck                    EXTENDED LOAD CARRYING          PHILPOTT F; NGUYEN G V;
                                                                         CAPACITY                        ROESGEN A E F

DN2000-093  USA  6450223  09/17/02  05/23/20    Tire-Passenger &  GTR    PNEUMATIC TIRE HAVING           LANDERS S P; RATLIFF B
                                                Truck                    IMPROVED WET TRACTION           J JR; MILLER C D; CLARK
                                                                                                         J K

DN1999-284  USA  6453961  09/24/02  06/01/20    Tire-Passenger &  GTR    VARIABLE-STIFFNESS WEDGE        COLANTONIO L L D;
                                                Truck                    INSERT FOR RUNFLAT TIRE         ROESGEN A E F; CORVASCE
                                                                                                         F G

DN1997-190  USA  6460588  10/08/02  09/26/17    Tire Fabric &     GTR    PEN REINFORCEMENT FOR           WESTGATE W K; SYKORA J C
                                                Fiber                    RUBBER COMPOSITES
                                                Reinforcement

DN2000-036  USA  6465560  10/15/02  02/14/20    Tire Compounding  GTR    TIRE WITH TREAD OF              ZANZIG D J; PUHALA A S
                                                                         SPATIALLY DEFINED
                                                                         ELASTOMER COMPOSITION

DN2001-149  USA  6478387  11/12/02  07/13/21    Tire OTR, Farm,   GTR    HEAVY DUTY DUAL TIRE            RAYMAN W E
                                                Aircraft,                ASSEMBLY
                                                Specialty

DN1997-144  USA  6481479  11/19/02  01/06/20    Tire OTR, Farm,   GTR    HIGH ASPECT AGRICULTURAL        WEED D B; SHORTER A C;
                                                Aircraft,                OR OFF-ROAD TIRE                BISHEL S G
                                                Specialty

DN1996-103  USA  6481480  11/19/02  06/07/16    Tire-Passenger &  GTR    CONVERTIBLE TREAD FOR A         SCHUSTER D E; SERICH J J
                                                Truck                    RADIAL TRUCK OR TRAILER
                                                                         TIRE

DN2000-049  USA  6487900  12/03/02  04/28/20    Tire-Passenger &  GTR    METHOD OF TIRE BEAD             LEE C-C
                                                Truck                    FLANGE PROFILING

DN1999-291  USA  6489415  12/03/02  12/05/20    Compound          GTR    PROCESS FOR SYNTHESIZING        HSU W-L; HALASA A F
                                                Technology               TRANS-1,4-POLYBUTADIENE
                                                                         PROVISIONAL FILED 31DE1999

DN2000-163  USA  6491076  12/10/02  10/23/20    Tire-Passenger &  GTR    TRIANGULAR BEAD                 COLANTONIO L L D;
                                                Truck                    CONFIGURATION FOR               ROESGEN A E F; PHILPOTT
                                                                         PNEUMATIC TIRE WITH             F; NGUYEN G V
                                                                         EXTENDED LOAD CARRYING
                                                                         CAPACITY

DN1998-075  USA  6497834  12/24/02  04/21/18    Engineering       GTR    FLOW CHANNEL BLOCK AND          VARGO R D; BURG G R
                                                Components,              METHOD OF MAKING
                                                Processe

DN2001-186  USA  6498967  12/24/02  01/25/22    Tire-Passenger &  GTR    A TIRE INITIATED VEHICLE        HOPKINS W M; LANDERS S
                                                Truck                    CONTROL SYSTEM PROVISION        P; ROTH S F
                                                                         FILED 10SE2001

DN1998-212  USA  6499980  12/31/02  12/16/18    Engineering       GTR    AUTOMATED GREEN TIRE            FLEDDERJOHANN P F;
                                                Components,              CONVEYANCE SYSTEM               EIZENZIMMER G W; MCKEE
                                                Processe                                                 D J

DN1998-148  USA  6510617  01/28/03  08/26/18    Engineered        GTR    BELT ELONGATION                 GERDES B J; DEBUS J W
                                                Products                 MEASUREMENT DEVICE

DN1998-161  USA  6524416  02/25/03  10/20/18    Engineering       GTR    STRESS NEUTRALIZATION OF        KUBINSKI D C; SMITH M W
                                                Components,              AN APEX FILLER FOR A TIRE
                                                Processe                 BEAD SUBASSEMBLY
</TABLE>

                                 Page 10 of 23

<PAGE>

                              MATERIAL U.S. PATENTS

<TABLE>
<CAPTION>
  DOCKET         PATENT    GRANT    EXPIRATION
  NUMBER    CTY  NUMBER     DATE       DATE          CLIENT       OWNER              TITLE                         INVENTORS
----------  ---  -------  --------  ----------  ----------------  -----  ------------------------------  ---------------------------
<S>         <C>  <C>      <C>       <C>         <C>               <C>    <C>                             <C>
DN1999-059  USA  6530405  03/11/03  03/02/19    Tire-Passenger &  GTR    ON/OFF-ROAD TREAD               BROWN S C; KOLOWSKI M
                                                Truck                                                    A; MAXWELL P B; RATLIFF
                                                                                                         B J JR

DN2002-017  USA  6530609  03/11/03  02/05/22    Engineered        GTR    HOSE AND CLAMP ASSEMBLY         CHATTERTON A M
                                                Products

DN1998-226  USA  6533891  03/18/03  02/03/19    Engineering       GTR    BUTT SPLICING OF                KUBINSKI D C
                                                Components,              ELASTOMERIC SHEETS
                                                Processe

DN1999-045  USA  6546984  04/15/03  03/12/19    Engineering       GTR    TIRE BEAD AND ITS METHOD        GOLIGHTLY R W
                                                Components,              OF MANUFACTURE
                                                Processe

DN1999-047  USA  6554934  04/29/03  03/10/19    Engineered        GTR    PREFORMED STRIP AND             STEVEN R B; MAGUIRE D
                                                Products                 METHOD FOR SPLICING             J; LEDERER S A; HEAD W
                                                                         CONVEYOR BELTS                  J; GEHRETT L J; BENZING
                                                                                                         J A II

DN2001-067  USA  6561241  05/13/03  04/23/21    Tire OTR, Farm,   GTR    TWO PIECE TIRE WITH             RAYMAN W E
                                                Aircraft,                IMPROVED TIRE TREAD BELT
                                                Specialty                AND CARCASS

DN2001-228  USA  6584836  07/01/03  12/10/21    Testing,          GTR    BIAS METHOD FOR                 SHTEINHAUZ G D;
                                                Evaluation,              IDENTIFYING AND REMOVING        JOHANNING G S
                                                Computer                 MACHINE CONTRIBUTION TO
                                                                         TEST DATA

DN1999-060  USA  6592704  07/15/03  03/03/19    Engineering       GTR    FORMING SPLICE JOINTS           BENZING J A II
                                                Components,              FOR ELASTOMERIC MATERIALS
                                                Processe

DN2002-044  USA  6619357  09/16/03  04/24/22    Tire-Passenger &  GTR    BELT PACKAGE FOR SUPER          GILLARD J-M; HELT J-N;
                                                Truck                    SINGLE TRUCK TIRES              BAWIN C J M R

DN1999-063  USA  6630045  10/07/03  03/25/19    Engineering       GTR    COMBINED BEAD LOADING           ROEDSETH J K
                                                Components,              AND APEX APPLICATION
                                                Processe                 SYSTEM

DN2001-177  USA  6648041  11/18/03  08/31/21    Tire OTR, Farm,   GTR    AIRCRAFT TIRE WITH              UEYOKO K
                                                Aircraft,                IMPROVED BEAD STRUCTURE
                                                Specialty

DN2000-218  USA  6655430  12/02/03  11/09/20    Tire OTR, Farm,   GTR    LOW PRESSURE TIRE WITH A        HOPKINS W M; LUKICH L
                                                Aircraft,                LOW ANGLE RESTRICTOR BELT       T; WAIBEL T J
                                                Specialty

DN1999-126  USA  6689247  02/10/04  07/21/19    Engineered        GTR    PREFORMED STRIP AND             STEVEN R B; BROWN H C
                                                Products                 METHOD FOR SPLICING
                                                                         CONVEYOR BELTS

DN1999-047  USA  6695133  02/24/04  03/10/19    Engineered        GTR    PREFORMED STRIP AND             STEVEN R B; MAGUIRE D
                                                Products                 METHOD FOR SPLICING             J; LEDERER S A; HEAD W
                                                                         CONVEYOR BELTS                  J; GEHRETT L J; BENZING
                                                                                                         J A II

DN2001-154  USA  6701968  03/09/04  08/02/21    Engineered        GTR    FLEXIBLE PVC HELICAL            BOLONHEZI M
                                                Products                 HOSE PROVISIONAL FILED
                                                                         02AU2001

DN2002-015  USA  6702977  03/09/04  01/28/22    Engineering       GTR    EXPANDABLE BEAD MOLDING         GIRARD J-C; KASPER B A
                                                Components,              RING FOR A TIRE MOLD
                                                Processe

DN2001-124  USA  6755105  06/29/04  06/01/21    Engineering       GTR    METHOD AND APPARATUS FOR        DOWNING D R
                                                Components,              CUTTING ELASTOMERIC
                                                Processe                 MATERIALS AND THE
                                                                         ARTICLE MADE BY THE
                                                                         METHOD

DN1999-061  USA  6761198  07/13/04  03/02/19    Tire Compounding  GTR    PNEUMATIC TIRE HAVING           ZANZIG D J; BEZILLA B M
                                                                         LUG AND GROOVE                  JR; SANDSTROM P H
                                                                         CONFIGURATION EXTENDING
                                                                         FROM TREAD OVER AT LEAST
                                                                         30 PERCENT OF SIDEWALL
</TABLE>

                                 Page 11 of 23
<PAGE>

                              MATERIAL U.S. PATENTS

<TABLE>
<CAPTION>
  DOCKET         PATENT    GRANT    EXPIRATION
  NUMBER    CTY  NUMBER     DATE       DATE          CLIENT       OWNER              TITLE                         INVENTORS
----------  ---  -------  --------  ----------  ----------------  -----  ------------------------------  ---------------------------
<S>         <C>  <C>      <C>       <C>         <C>               <C>    <C>                             <C>
DN2001-175  USA  6769468  08/03/04  09/21/21    Engineering       GTR    TIRE BUILDING DRUM HAVING       CURRIE W D; REDING E;
                                                Components,              EXPANDABLE CENTER SECTION       ROEDSETH J K
                                                Processe                 AND INDEPENDENTLY
                                                                         EXPANDABLE BEAD LOCK
                                                                         ASSEMBLIES IN THE END
                                                                         SECTIONS

DN2003-037  USA  6772626  08/10/04  03/31/23    Engineering       GTR    APPARATUS AND METHOD FOR        ENGEL J; SANNA E;
                                                Components,              MEASURING TIRE BALANCE ON A     BLOCK J M
                                                Processe                 FORCE VARIATION MACHINE

DN2001-164  USA  6793752  09/21/04  09/21/21    Engineering       GTR    PRECISION LONGITUDINAL          LE MAIRE M; ROEDSETH J
                                                Components,              REGISTRATION OF TIRE            K;  CORNET F
                                                Processe                 BUILDING DRUM TO AUTOMATED
                                                                         TIRE BUILDING SYSTEM WORK
                                                                         STATION

DN2002-217  USA  6799618  10/05/04  12/18/22    Tire Fabric &     GTR    PNEUMATIC TIRE HAVING AN        REUTER R F; SCHMITZ F;
                                                Fiber                    OVERLAY REINFORCEMENT           IMHOFF S J A; DONCKELS Y
                                                Reinforcement

DN2001-183  USA  6799815  10/05/04  05/12/19    Engineered        GTR    COLD ENVIRONMENT ENDLESS        KRISHNAN R M; LUKICH L
                                                Products                 RUBBER TRACK AND VEHICLE        T;  RODGERS M B; BEERY
                                                                         CONTAINING SUCH TRACK           R  E; RABATIN G C
                                                                         PROVISIONAL FILED 12SE2001

DN2002-211  USA  6843744  01/18/05  12/19/22    Engineered        GTR    SPLICING JOINT AND METHOD       GREGG M J W; NGUYEN H X
                                                Products                 FOR SYNCHRONOUS DRIVE BELT

DN2001-180  USA  6855082  02/15/05  08/06/22    Engineered        GTR    POWER TRANSMISSION BELT         MONCRIEF D B; STORK D M
                                                Products                 PROVISIONAL FILED 06SE2001

DN2002-044  USA  6868882  03/22/05  04/24/22    Tire-Passenger    GTR    BELT PACKAGE FOR SUPER          GILLARD J-M; HELT J-N;
                                                & Truck                  SINGLE TRUCK TIRES              BAWIN C J M R

DN2003-054  USA  6896021  05/24/05  03/31/23    Tire-Passenger    GTR    TIRE BEAD GEOMETRY              KACHNER M D; GOBINATH T;
                                                & Truck                                                  WINTER D L; KING K S;
                                                                                                         KULTON M C; ROMAN J P;
                                                                                                         BIRT J A; BRAYER R R;
                                                                                                         LEE C-C; LOSEY R A

DN2003-097  USA  7028733  04/18/06  12/31/23    Tire-Passenger    GTR    PNEUMATIC TIRE HAVING           RATLIFF B J JR
                                                & Truck                  CIRCUMFERENTIALLY EXTENDING
                                                                         RIB WITH CHAMFERS

DN2003-096  USA  7143798  12/05/06  12/31/23    Tire-Passenger    GTR    PNEUMATIC TIRE HAVING TREAD     RATLIFF B J JR
                                                & Truck                  WITH AXIALLY ADJACENT BLOCK
                                                                         CHAMFER AND RIB CHAMFER

DN2003-182  USA  7143799  12/05/06  03/23/24    Tire-Passenger    GTR    THREE-DIMENSIONAL SIPES FOR     COLLETTE J J M V;
                                                & Truck                  TREADS                          MANNE P M; DOMANGE A;
                                                                                                         BRIEY-TERLINDEN P D

1990-202    USA  D334360  03/30/93  03/30/07    Tire Designs      GTR    EAGLE GS-N - TREAD FOR A        GRAAS M; DEWIT E
                                                                         PNEUMATIC TIRE

1990-246    USA  D334361  03/30/93  03/30/07    Tire Designs      GTR    G267 - TREAD FOR A PNEUMATIC    CROISSANT B
                                                                         TIRE

1989-372    USA  D334909  04/20/93  04/20/07    Tire Designs      GTR    EAGLE GSC - TREAD FOR A         BRAYER R R; CROYLE W
                                                                         PNEUMATIC TIRE                  L;  GRAAS M

1991-115    USA  D335842  05/25/93  05/25/07    Tire Designs      GTR    G-171 - TIRE TREAD              BAUS A E J; SCHUSTER D
                                                                                                         E

1991-042    USA  D336065  06/01/93  06/01/07    Tire Designs      GTR    G186 ALT - TIRE TREAD           PATEL A U
</TABLE>

                                 Page 12 of 23
<PAGE>

                              MATERIAL U.S. PATENTS

<TABLE>
<CAPTION>
  DOCKET         PATENT    GRANT    EXPIRATION
  NUMBER    CTY  NUMBER     DATE       DATE          CLIENT       OWNER              TITLE                         INVENTORS
----------  ---  -------  --------  ----------  ----------------  -----  ------------------------------  ---------------------------
<S>         <C>  <C>      <C>       <C>         <C>               <C>    <C>                             <C>
1991-043    USA  D336453  06/15/93  06/15/07    Tire Designs      GTR    G386 - TIRE TREAD               PATEL A U

1989-252    USA  D338179  08/10/93  08/10/07    Tire Designs      GTR    WRANGLER AP - TIRE TREAD        MILLER F W; LAWRENCE J
                                                                                                         K; PAN E D-R

1990-141    USA  D338437  08/17/93  08/17/07    Tire Designs      GTR    G22 - TIRE TREAD                MAXWELL P B; HAMMOND P
                                                                                                         S; EGAN W E; COVERT D E

1991-342    USA  D340436  10/19/93  10/19/07    Tire Designs      GTR    G177 UNISTEEL - DESIGN FOR      BAUS A E J
                                                                         A TIRE TREAD

1991-302    USA  D340683  10/26/93  10/26/07    Tire Designs      GTR    STINNES POWER VAN S3000 -       HITZKY L J; SCHEUREN D
                                                                         TIRE TREAD

1991-041    USA  D340891  11/02/93  11/02/07    Tire Designs      GTR    ECOTRAC [FULDA] - TIRE          PATEL A U
                                                                         TREAD

1991-248    USA  D340892  11/02/93  11/02/07    Tire Designs      GTR    G314 - DESIGN FOR A TIRE        LOEFFLER R L
                                                                         TREAD

1989-372    USA  D342224  12/14/93  12/14/07    Tire Designs      GTR    EAGLE GSC - TREAD FOR A         BRAYER R R; CROYLE W L;
                                                                         PNEUMATIC TIRE                  GRAAS M

1991-323    USA  D342705  12/28/93  12/28/07    Tire Designs      GTR    GT80 - TIRE TREAD               GRAAS M

1992-257    USA  D344049  02/08/94  02/08/08    Tire Designs      GTR    WORKHORSE EXTRA GRIP -          BROWN S C; TRARES K C;
                                                                         TIRE TREAD                      MILLER F W; GILLIAM D
                                                                                                         W; SCARPITTI A J; HOANG
                                                                                                         A N; KOLOWSKI M A;
                                                                                                         MONTAG S D

1992-391    USA  D344052  02/08/94  02/08/08    Tire Designs      GTR    GOODYEAR WEATHERHANDLER -       ATTINELLO J S; FREYGANG
                                                                         TIRE TREAD                      D G; ANDERSON N D;
                                                                                                         LANDERS S P

1990-444    USA  D344054  02/08/94  02/08/08    Tire Designs      GTR    AQUATRED - TREAD FOR A          ATTINELLO J S; GLOVER W
                                                                         PNEUMATIC TIRE                  E; LANDERS S P; MAXWELL P B

1991-456    USA  D344056  02/08/94  02/08/08    Tire Designs      GTR    STEELMARK K - TIRE TREAD        GRAAS M; VAN TUYL J H

1992-090    USA  D344477  02/22/94  02/22/08    Tire Designs      GTR    G-26 - TIRE TREAD               LARDO C

1992-027    USA  D344478  02/22/94  02/22/08    Tire Designs      GTR    GT+4A - TIRE TREAD              CONSOLACION R E; BRAYER
                                                                                                         R R

1992-261    USA  D344918  03/08/94  03/08/08    Tire Designs      GTR    EAGLE AQUATRED - AQUATREAD      GRAAS M
                                                                         CONCEPT RD712

1991-520    USA  D345131  03/15/94  03/15/08    Tire Designs      GTR    CT266 [HI-MILER] - TIRE         BAUS A E J; ELS R T
                                                                         TREAD

1992-423    USA  D345722  04/05/94  04/05/08    Tire Designs      GTR    CARGO VECTOR - TIRE TREAD       HITZKY L J; LARDO C

1989-616    USA  D346142  04/19/94  04/19/08    Tire Designs      GTR    EAGLE GT+4; EAGLE RSA -         CONSOLACION R E; BRAYER
                                                                         DESIGN FOR A TIRE TREAD         R R

1992-028    USA  D346774  05/10/94  05/10/08    Tire Designs      GTR    GT+4(D) - TIRE TREAD            BRAYER R R; CONSOLACION
                                                                                                         R E

1992-121    USA  D346993  05/17/94  05/17/08    Tire Designs      GTR    Tl 3 IRRIGATION - DESIGN        BONKO M L; LOPP L C JR
                                                                         FOR A TIRE

1991-511    USA  D347811  06/14/94  06/14/08    Tire Designs      GTR    [CARGO] G24 - TIRE TREAD        LABBE C; LARDO C

1987-138    USA  D347814  06/14/94  06/14/08    Tire Designs      GTR    GT4D - DESIGN FOR A TIRE        BRAYER R R
                                                                         TREAD

1992-209    USA  D348241  06/28/94  06/28/08    Tire Designs      GTR    GT2 - TIRE TREAD                GRAAS M; HEINEN R;
                                                                                                         KLEPPER A A Z S

1990-316    USA  D349080  07/26/94  07/26/08    Tire Designs      GTR    G362 - TREAD FOR A              LOSER R P
                                                                         PNEUMATIC TIRE

1992-474    USA  D350092  08/30/94  08/30/08    Tire Designs      GTR    EAGLE GT II - TIRE TREAD        BRAYER R R; CONSOLACION
                                                                                                         R E; GRAAS M; ROBINSON B A

1992-161    USA  D350098  08/30/94  08/30/08    Tire Designs      GTR    REGATTA -TIRE TREAD             ATTINELLO J S; GLOVER W E

</TABLE>

                                 Page 13 of 23
<PAGE>

                              MATERIAL U.S. PATENTS

<TABLE>
<CAPTION>
  DOCKET         PATENT    GRANT    EXPIRATION
  NUMBER    CTY  NUMBER     DATE       DATE          CLIENT       OWNER              TITLE                         INVENTORS
----------  ---  -------  --------  ----------  ----------------  -----  ------------------------------  ---------------------------
<S>         <C>  <C>      <C>       <C>         <C>               <C>    <C>                             <C>
1992-403    USA  D350715  09/20/94  09/20/08    Tire Designs      GTR    G32 - TIRE TREAD                LABBE C; LARDO C

1992-155    USA  D350716  09/20/94  09/20/08    Tire Designs      GTR    EAGLE F-1 - TIRE TREAD          BELL P W; GAMMON N A;
                                                                                                         SCHMALIX C K; WEBER M J

1993-003    USA  D350719  09/20/94  09/20/08    Tire Designs      GTR    RADIAL SPORT - TIRE TREAD       GRAAS M; MAITRE B P

1991-458    USA  D351368  10/11/94  10/11/08    Tire Designs      GTR    FULDA KRISTALL 3000 - TIRE      GRAAS M; VAN TUYL J H
                                                                         TREAD

1992-317    USA  D352018  11/01/94  11/01/08    Tire Designs      GTR    CLASSIC 75 -TIRE TREAD          ROBERT M P C; VEREECKEN
                                                                                                         H J A

1992-220    USA  D352489  11/15/94  11/15/08    Tire Designs      GTR    EAGLE NCT-3 - TIRE TREAD        BRENY M A; GRAAS M;
                                                                                                         POWELL K J

1993-187    USA  D355151  02/07/95  02/07/09    Tire Designs      GTR    G314 RETREAD - TIRE TREAD       HAGMAIER R A

1992-444    USA  D355152  02/07/95  02/07/09    Tire Designs      GTR    WRANGLER RT/S - TIRE TREAD      BRIGHTWELL R A; GALANTE
                                                                         AND BUTTRESS                    R L; LEGGE K C; WAIBEL T J

1992-287    USA  D360858  08/01/95  08/01/09    Tire Designs      GTR    EAGLE LS- TIRE TREAD            BRAYER R R; ROBINSON B A;
                                                                                                         WEIMER A F

1993-165    USA  D360859  08/01/95  08/01/09    Tire Designs      GTR    SPECTRA - TIRE TREAD            ATTINELLO J S; GLOVER W E;
                                                                                                         REID K A

1993-436    USA  D360864  08/01/95  08/01/09    Tire Designs      GTR    UG300 ULTRA GRIP 300 - TIRE     MUNSTER J C M; VAN TUYL J H
                                                                         TREAD

1993-435    USA  D361966  09/05/95  09/05/09    Tire Designs      GTR    STEELMARK 400 - TIRE TREAD      GRAAS M; MUNSTER J C M;
                                                                                                         VAN TUYL J H

1993-438    USA  D362420  09/19/95  09/19/09    Tire Designs      GTR    ULTRA GRIP 400 UG400 - TIRE     HEINEN R; MUNSTER J C M
                                                                         TREAD

1994-037    USA  D364367  11/21/95  11/21/09    Tire Designs      GTR    GT2 - TIRE TREAD                KLEPPER A A Z S; MAITRE B P

1993-408    USA  D364368  11/21/95  11/21/09    Tire Designs      GTR    SAFARI OTR - TIRE TREAD         VAN DER MEER A; LARDO C

1992-296    USA  D365051  12/12/95  12/12/09    Tire Designs      GTR    EAGLE GA - TIRE TREAD           BRAYER R R; GRAAS M;
                                                                                                         ROBINSON B A; WEIMER A F

1993-251    USA  D365062  12/12/95  12/12/09    Tire Designs      GTR    EAGLE NCT - TIRE TREAD          POWELL K J

1993-401    USA  D365065  12/12/95  12/12/09    Tire Designs      GTR    WRANGLER AP - TIRE TREAD        GALANTE R L; WINDHAM T D;
                                                                         AND BUTTRESS                    WAIBEL T J.

1994-224    USA  D365794  01/02/96  01/02/10    Tire Designs      GTR    EAGLE F1 - TIRE TREAD           WEBER M J; SCHMALIX C K;
                                                                                                         BELL P W; GAMMON N A;
                                                                                                         MCELFRESH J J

1993-447    USA  D366858  02/06/96  02/06/10    Tire Designs      GTR    CONQUEST - TIRE TREAD           ATTINELLO J S; GRAAS M;
                                                                                                         SUNDKVIST K E

1993-080    USA  D367447  02/28/96  02/28/10    Tire Designs      GTR    G357 - TIRE TREAD               HAMMOND P S; LOEFFLER R L;
                                                                                                         YOUNG D L

1993-312    USA  D367450  02/27/96  02/27/10    Tire Designs      GTR    TRACKER - TIRE TREAD            KOLOWSKI M A; MILLER F W;
                                                                                                         SCHAD H H JR

1994-009    USA  D367454  02/27/96  02/27/10    Tire Designs      GTR    WRANGLER HP - TIRE TREAD        VAN DER MEER A; LARDO C

1993-148    USA  D367455  02/27/96  02/27/10    Tire Designs      GTR    G286 - TIRE TREAD               HERBERGER J R SR;
                                                                                                         SCHUSTER DE

1994-212    USA  D370197  05/28/96  05/28/10    Tire Designs      GTR    EAGLE DIPLOMAT FOR GOODYEAR     GRAAS M; VAN TUYL J H
                                                                         AND AS POWER 3000GT FOR CBI
                                                                         STINNES TIRE TREAD DESIGN

1992-440    USA  D370439  06/04/96  06/04/10    Tire Designs      GTR    DUNLOP SP360 - TIRE TREAD       FEIDER G G; GILLARD J-M;
                                                                                                         MULLER E P M; SCHEUREN D
</TABLE>

                                 Page 14 of 23

<PAGE>

                              MATERIAL U.S. PATENTS

<TABLE>
<CAPTION>
  DOCKET         PATENT    GRANT    EXPIRATION
  NUMBER    CTY  NUMBER     DATE       DATE          CLIENT       OWNER              TITLE                         INVENTORS
----------  ---  -------  --------  ----------  ----------------  -----  ------------------------------  ---------------------------
<S>         <C>  <C>      <C>       <C>         <C>               <C>    <C>                             <C>
1994-084    USA  D370648  06/11/96  06/11/10    Tire Designs      GTR    TRACKER ST - TREAD FOR A TIRE   ROONEY T M

1993-447    USA  D373338  09/03/96  09/03/10    Tire Designs      GTR    CONQUEST - TIRE TREAD           ATTINELLO J S; GRAAS M;
                                                                                                         SUNDKVIST K E

1993-447    USA  D373556  09/10/96  09/10/10    Tire Designs      GTR    CONQUEST - TIRE TREAD           ATTINELLO J S; GRAAS M;
                                                                                                         SUNDKVIST K E

1994-358    USA  D379340  05/20/97  05/20/11    Tire Designs      GTR    EAGLE RH - TIRE TREAD           CONSOLACION R E; GRABO K E

1994-287    USA  D379444  05/27/97  05/27/11    Tire Designs      GTR    ULTRA GRIP 5 UG5 - TIRE         GRAAS M; MUNSTER J C M
                                                                         TREAD

1994-363    USA  D379447  05/27/97  05/27/11    Tire Designs      GTR    TRAMP 4X4 YUKON - TIRE TREAD    LABBE C; LARDO C

DN1996-064  USA  D379448  05/27/97  05/27/11    Fire Designs      GTR    KRISTALL GRAVITO - TIRE         GRAAS M; HEINEN R
                                                                         TREAD

1994-288    USA  D379449  05/27/97  05/27/11    Fire Designs      GTR    KRISTALL ROTEGO - TIRE          GRAAS M; MUNSTER J C M
                                                                         TREAD DESIGN

1995-002    USA  D379785  06/10/97  06/10/11    Fire Designs      GTR    WRANGLER RT/2 - TIRE TREAD      GALANTE R L; LEGGE K C;
                                                                         AND BUTTRESS                    WAIBEL T J

1995-322    USA  D379786  06/10/97  06/10/11    Tire Designs      GTR    WRANGLER APT - TIRE TREAD       BROWN S C; ROHWEDER E E;
                                                                                                         KOLOWSKI M A; MILLER F W

1995-036    USA  D379789  06/10/97  06/10/11    Tire Designs      GTR    G302 - TIRE TREAD               SCHUSTER D E; HERMANN R J;
                                                                                                         NELSON R B; LOEFFLER R L

DN1996-063  USA  D379791  06/10/97  06/10/11    Tire Designs      GTR    WINTERMARK 5 - TIRE TREAD       HEINEN R; KLEPPER A A Z S

DN1996-001  USA  D380427  07/01/97  07/01/11    Tire Designs      GTR    INTEGRITY - TIRE TREAD          HUBBELL D R JR

DN1996-049  USA  D380715  07/08/97  07/08/11    Tire Designs      GTR    G244 MSD - TIRE TREAD           HARRIS R T; ROLLINGS R B;
                                                                                                         SCHUSTER D E;
                                                                                                         SCHEUREN D; HARDEN R W JR

1995-125    USA  D380717  07/08/97  07/08/11    Tire Designs      GTR    WRANGLER AQUATRED SUCCESSOR     ROHWEDER E E; MILLER F W;
                                                                         -TIRE TREAD                     KOLWOSKI M A; BROWN S C

DN1996-048  USA  D381606  07/29/97  07/29/11    Tire Designs      GTR    OLYMPIC MARATHON - TIRE         GRAAS M; BRENY M A;
                                                                         TREAD                           VILLAMIZAR W U J;
                                                                                                         VEREECKEN HJA

1995-155    USA  D382520  08/19/97  08/19/11    Tire Designs      GTR    DIADEM DIRIGO - TIRE TREAD      HARPES P; HEINEN R;
                                                                                                         KLEPPER A A Z S

1994-359    USA  D382521  08/19/97  08/19/11    Tire Designs      GTR    EAGLE GPS - TIRE TREAD          CONSOLACION R E; GRABO K E

1995-186    USA  D383422  09/09/97  09/09/11    Tire Designs      GTR    CONQUEST GA - TIRE TREAD        KUNOS A A; BUENGER J R;
                                                                                                         SUNDKVIST K E;
                                                                                                         DOUDS D E

DN1996-085  USA  D383424  09/09/97  09/09/11    Tire Designs      GTR    EAGLE F-1 GS - TIRE TREAD       CROYLE W L

DN1996-051  USA  D383427  09/09/97  09/09/11    Tire Designs      GTR    ULTRA TORQUE - TRACTOR TIRE     BONKO M L

DN1996-005  USA  D383714  09/16/97  09/16/11    Tire Designs      GTR    CARAT ASSURO - TIRE TREAD       GRAAS M; EICHER M J;
                                                                                                         VAN TUYL J H

DN1996-120  USA  D383718  09/16/97  09/16/11    Tire Designs      GTR    CARAT EXTREMO - TIRE TREAD      GRAAS M; EICHER M J;
                                                                                                         VAN TUYL J H

DN1996-138  USA  D384308  09/30/97  09/30/11    Tire Designs      GTR    VECTOR 3 -TIRE TREAD            HEINEN R

1994-257    USA  D384309  09/30/97  09/30/11    Tire Designs      GTR    VECTOR 3 -TIRE TREAD            HEINEN R

DN1996-100  USA  D384312  09/30/97  09/30/11    Tire Designs      GTR    EAGLE TOURING ENCT3 - TIRE      POWELL K J; VILLAMIZAR
                                                                         TREAD                           W U J

DN1996-156  USA  D384314  09/30/97  09/30/11    Tire Designs      GTR    EAGLE VECTOR -TIRE TREAD        HEINEN R
</TABLE>

                                 Page 15 of 23
<PAGE>

                              MATERIAL U.S. PATENTS

<TABLE>
<CAPTION>
  DOCKET         PATENT     GRANT   EXPIRATION
  NUMBER    CTY  NUMBER     DATE       DATE        CLIENT     OWNER                TITLE                         INVENTORS
----------  ---  -------  --------  ----------  ------------  -----  ---------------------------------  ----------------------------
<S>         <C>  <C>      <C>       <C>         <C>           <C>    <C>                                <C>
DN1996-128  USA  D384612  10/07/97   10/07/11   Tire Designs   GTR   G397 - TIRE TREAD                  YOUNG D L; SEVART J L

DN1996-098  USA  D384620  10/07/97   10/07/11   Tire Designs   GTR   ECO CONTROL - TIRE TREAD           GILLARD J-M; FEIDER G G;
                                                                                                        ALIE J-C

1995-306    USA  D384920  10/14/97   10/14/11   Tire Designs   GTR   G443 - TIRE TREAD DESIGN           DEBARSY O

DN1996-152  USA  D385234  10/21/97   10/21/11   Tire Designs   GTR   G169 - TIRE TREAD                  YOUNG A G

DN1996-016  USA  D386132  11/11/97   11/11/11   Tire Designs   GTR   POS-A-TRACTION [REMINGTON] - TIRE  VILLAMIZAR W U J; BRENY M A;
                                                                     TREAD                              VEREECKEN H J A; GRAAS M

DN1996-187  USA  D386135  11/11/97   11/11/11   Tire Designs   GTR   G-159A - TIRE TREAD                MAXWELL P B

DN1996-078  USA  D386470  11/18/97   11/18/11   Tire Designs   GTR   MAXIMA BT - TIRE TREAD             SCHEUREN D; ROBERT M P C

DN1996-095  USA  D386471  11/18/97   11/18/11   Tire Designs   GTR   INTREPID - TIRE TREAD              ATTINELLO J S

DN1996-001  USA  D386730  11/25/97   11/25/11   Tire Designs   GTR   INTEGRITY - TIRE TREAD             HUBBELL D R JR

1994-257    USA  D387714  12/16/97   12/16/11   Tire Designs   GTR   EAGLE VECTOR -TIRE TREAD           HEINEN R

DN1996-214  USA  D387717  12/16/97   12/16/11   Tire Designs   GTR   ESA SUPERGRIP 5 M AND S - TIRE     HEINEN R
                                                                     TREAD

DN1997-001  USA  D388030  12/23/97   12/23/11   Tire Designs   GTR   G149 - TIRE TREAD                  SCHUSTER D E

DN1996-188  USA  D388033  12/23/97   12/23/11   Tire Designs   GTR   OMNITRAC MSD G201 - TIRE TREAD     SCHEUREN D; CAZIN-
                                                                                                        BOURGUIGNON J-F; ROBERT M P
                                                                                                        C; DE BARSY O

DN1996-252  USA  D388034  12/23/97   12/23/11   Tire Designs   GTR   TIRE TREAD (RMT REGIONAL DRIVE     LE P T; COLLETTE J M X J
                                                                     MCT TREAD DESIGN RT379A)

1994-178    USA  D388035  12/23/97   12/23/11   Tire Designs   GTR   CLUB - TIRE TREAD                  HEINEN R; HARPES P; KLEPPER
                                                                                                        A A Z S; CROISSANT B

DN1996-115  USA  D388036  12/23/97   12/23/11   Tire Designs   GTR   CARGO G49 - TIRE TREAD             LABBE C; LARDO C

DN1996-007  USA  D388037  12/23/97   12/23/11   Tire Designs   GTR   WRANGLER AT/S - TIRE TREAD         ROHWEDER E E; MILLER F W;
                                                                                                        KOLOWSKI M A; BROWN S C;
                                                                                                        MAXWELL P B

DN1996-239  USA  D388040  12/23/97   12/23/11   Tire Designs   GTR   C113 -TIRE TREAD                   DE BARSY O

DN1996-155  USA  D388369  12/30/97   12/30/11   Tire Designs   GTR   CONQUEST AT - TIRE TREAD           HARDEN R W JR

DN1996-127  USA  D388370  12/30/97   12/30/11   Tire Designs   GTR.  G334 LHT - TIRE TREAD              YOUNG A G; SCHUSTER D E

DN1996-017  USA  D388373  12/30/97   12/30/11   Tire Designs   GTR   KWIK-FIT CENTAUR SUPREME 2000;     BRENY M A; VILLAMIZAR W U J
                                                                     OLYMPIC JAVELIN; CLASSIC 70;
                                                                     DUNLOP STEELTRAK II - TIRE TREAD

DN1996-212  USA  D388375  12/30/97   12/30/11   Tire Designs   GTR   LEE CONQUEST SPIRIT - TIRE TREAD   HARPES P; HEINEN R

DN1996-241  USA  D388380  12/30/97   12/30/11   Tire Designs   GTR   STEELMARK 5 - TIRE TREAD (RG027B)  HARPES P; HEINEN R

DN1997-012  USA  D388381  12/30/97   12/30/11   Tire Designs   GTR   SUPER DUCARO F1 - TIRE TREAD       HEINEN R; GRAAS M

DN1996-116  USA  D389441  01/20/98   01/20/12   Tire Designs   GTR   MUD RUNNER (TRACKER MR) -          ROONEY TM
                                                                     ORNAMENTAL DESIGN FOR A TREAD FOR
                                                                     A TIRE

DN1996-020  USA  D389788  01/27/98   01/27/12   Tire Designs   GTR   WRANGLER AT/S WRANGLER SRT - TIRE  GALANTE R L; WINDHAM T D;
                                                                     TREAD                              NOWACKI C A; LAWRENCE J K

DN1996-226  USA  D390818  02/17/98   02/17/12   Tire Designs   GTR   G301 LHD - TIRE TREAD              DE BARSY O; SCHEUREN D;
                                                                                                        CAZIN-BOURGUIGNON J-F
</TABLE>

                                 Page 16 of 23
<PAGE>

                              MATERIAL U.S. PATENTS

<TABLE>
<CAPTION>
  DOCKET         PATENT     GRANT   EXPIRATION
  NUMBER    CTY  NUMBER     DATE       DATE        CLIENT     OWNER                TITLE                         INVENTORS
----------  ---  -------  --------  ----------  ------------  -----  ---------------------------------  ----------------------------
<S>         <C>  <C>      <C>       <C>         <C>           <C>    <C>                                <C>
DN1997-033  USA  D391203  02/24/98   02/24/12   Tire Designs   GTR   G647 RSA - G107 RHS - TIRE TREAD   GILLARD J-M; FEIDER G G;
                                                                                                        SPAETH S M

DN1996-228  USA  D391204  02/24/98   02/24/12   Tire Designs   GTR   EAGLE SA COMFORT - TIRE TREAD      HARPES P; GRAAS M

DN1996-222  USA  D391205  02/24/98   02/24/12   Tire Designs   GTR   WRANGLER AT/D - TIRE TREAD         SCHAD H H JR; ROHWEDER E E;
                                                                                                        BROWN S C; MILLER F W;
                                                                                                        KOLOWSKI M A

DN1997-003  USA  D391209  02/24/98   02/24/12   Tire Designs   GTR   GRAND PRIX - TIRE TREAD            VILLAMIZAR W U J; GRAAS M

DN1996-118  USA  D391533  03/03/98   03/03/12   Tire Designs   GTR   CONVEO TOUR - TIRE TREAD           LABBE C; LARDO C

DN1997-049  USA  D392226  03/17/98   03/17/12   Tire Designs   GTR   CONQUEST GL [911LH5C] - TIRE       HOWALD J A; BUENGER J R;
                                                                     TREAD                              SUNDKVIST K E

DN1997-050  USA  D392605  03/24/98   03/24/12   Tire Designs   GTR   ECODRIVE 2 - TIRE TREAD            LE P T; ROBERT M P C

DN1997-036  USA  D392922  03/31/98   03/31/12   Tire Designs   GTR   CONQUEST SPORT - TIRE TREAD        HEINEN R

DN1996-017  USA  D393434  04/14/98   04/14/12   Tire Designs   GTR   KWIK-FIT CENTAUR SUPREME 2000;     BRENY M A; VILLAMIZAR W U J
                                                                     OLYMPIC JAVELIN; CLASSIC 70;
                                                                     DUNLOP STEELTRAK II - TIRE TREAD

DN1997-044  USA  D393435  04/14/98   04/14/12   Tire Designs   GTR   CONQUEST WINTER - TIRE TREAD       GRAAS M

DN1997-071  USA  D394029  05/05/98   05/05/12   Tire Designs   GTR   G311 LHS- TIRE TREAD               GILLARD J-M; FEIDER G G

DN1996-020  USA  D394031  05/05/98   05/05/12   Tire Designs   GTR   WRANGLER AT/S WRANGLER SRT - TIRE  GALANTE R L; WINDHAM T D;
                                                                     TREAD (THIS CASE IS A CIP OF       NOWACKI C A; LAWRENCE J K
                                                                     DN1996-020)

DN1997-070  USA  D394034  05/05/98   05/05/12   Tire Designs   GTR   MARATHON LHS / G313 LR8 - TIRE     FEIDER G G; GILLARD J-M;
                                                                     TREAD                              SPAETH S M

DN1996-085  USA  D396676  08/04/98   08/04/12   Tire Designs   GTR   EAGLE F-1 GS EMT - EAGLE F-1       CROYLE W L
                                                                     STEEL -EAGLE F-1 STEEL EMT - TIRE
                                                                     TREAD

DN1996-118  USA  D397646  09/01/98   09/01/12   Tire Designs   GTR   CONVEO TOUR - TIRE TREAD           LABBE C; LARDO C

DN1997-073  USA  D397651  09/01/98   09/01/12   Tire Designs   GTR   G359 SHS - TIRE  TREAD             SCHUSTER D E

DN1997-079  USA  D397652  09/01/98   09/01/12   Tire Designs   GTR   OMNITRACT MST G203 - TIRE TREAD    LE P T; MARQUET M E J

DN1997-011  USA  D398890  09/29/98   09/29/12   Tire Designs   GTR   ESA TECAR CONFORT - TIRE TREAD     HARPES P; HEINEN R

DN1997-094  USA  D399460  10/13/98   10/13/12   Tire Designs   GTR   4EVER D660 - TIRE TREAD            ALBERT M

DN1997-151  USA  D400131  10/27/98   10/27/12   Tire Designs   GTR   FRIGO DIRECTIONAL - TIRE TREAD     GRAAS M

DN1997-147  USA  D400137  10/27/98   10/27/12   Tire Designs   GTR   PRESTO FURIO - TIRE TREAD          HEINEN R; BRIEY-TERLINDEN
                                                                                                        P D

DN1997-080  USA  D400140  10/27/98   10/27/12   Tire Designs   GTR   CBI H - TIRE TREAD                 GRAAS M

DN1996-235  USA  D400479  11/03/98   11/03/12   Tire Designs   GTR   TREAD FOR AN INDUSTRIAL TRACTION   BAUS A E J
                                                                     TIRE

DN1997-148  USA  D400832  11/10/98   11/10/12   Tire Designs   GTR   EAGLE HP - TIRE TREAD              DIXON M H; RECKLEY S E; LACO
                                                                                                        J H; GRABO K E; GLOVER W E

DN1997-041  USA  D400833  11/10/98   11/10/12   Tire Designs   GTR   WRANGLER SR - TIRE TREAD           LEGGE K C; LOPP L C JR;
                                                                                                        LAWRENCE J K; BERGSTROM K J;
                                                                                                        MILLER F W

DN1997-196  USA  D402239  12/08/98   12/08/12   Tire Designs   GTR   G109 RHD - TIRE TREAD              LE P T; BAWIN C J M R

DN1997-197  USA  D402241  12/08/98   12/08/12   Tire Designs   GTR   EAGLE GA PLUS - TIRE TREAD         VILLAMIZAR W U J

DN1997-141  USA  D402243  12/08/98   12/08/12   Tire Designs   GTR   ULTRA GRIP ICE NAVI - TIRE TREAD   HEINEN R
</TABLE>

                                 Page 17 of 23
<PAGE>

                              MATERIAL U.S. PATENTS

<TABLE>
<CAPTION>
  DOCKET         PATENT     GRANT   EXPIRATION
  NUMBER    CTY  NUMBER     DATE       DATE        CLIENT     OWNER                TITLE                         INVENTORS
----------  ---  -------  --------  ----------  ------------  -----  ---------------------------------  ----------------------------
<S>         <C>  <C>      <C>       <C>         <C>           <C>    <C>                                <C>
DN1997-163  USA  D402245  12/08/98   12/08/12   Tire Designs   GTR   IT323 [SKID STEER] - TREAD FOR A   BONKO M L; ROONEY T M
                                                                     TIRE

DN1997-214  USA  D402932  12/22/98   12/22/12   Tire Designs   GTR   METRO MCS G601 - TIRE TREAD        GILLARD J-M; COLLETTE J M X
                                                                                                        J

DN1997-205  USA  D402933  12/22/98   12/22/12   Tire Designs   GTR   4EVER S D640 AND 4EVER T D670 -    GILLARD J-M
                                                                     TIRE TREAD

DN1997-212  USA  D402937  12/22/98   12/22/12   Tire Designs   GTR   G111 RHD - TIRE TREAD              ROBERT M P C

DN1997-227  USA  D402938  12/22/98   12/22/12   Tire Designs   GTR   LE MANS A5 - TIRE TREAD            VILLAMIZAR W U J

DN1997-206  USA  D403275  12/29/98   12/29/12   Tire Designs   GTR   4 EVER B D685 - TIRE TREAD         GILLARD J-M; FEIDER G G

DN1997-018  USA  D403633  01/05/99   01/05/13   Tire Designs   GTR   TRACKER -TIRE TREAD                LEGGE K C; BERGSTROM K J;
                                                                                                        NOWACKI C A

DN1997-208  USA  D403997  01/12/99   01/12/13   Tire Designs   GTR   G105 RHS - TIRE TREAD              ALBERT M

DN1997-204  USA  D405035  02/02/99   02/02/13   Tire Designs   GTR   PRESTO - TIRE TREAD                GRAAS M

DN1998-025  USA  D405736  02/16/99   02/16/13   Tire Designs   GTR   TIRE TREAD                         BRIGHTWELL R A; MILLER F W;
                                                                                                        KULLMAN J R; NOWACKI M C;
                                                                                                        VERGINIS D

DN1998-030  USA  D405737  02/16/99   02/16/13   Tire Designs   GTR   ECOTRANS - TIRE TREAD              DE BARSY O

DN1997-148  USA  D407678  04/06/99   04/06/13   Tire Designs   GTR   EAGLE HP ULTRA, HP ULTRA PLUS -    DIXON M H; RECKLEY S E; LACO
                                                                     TIRE TREAD                         J H; GRABO K E; GLOVER W E

DN1998-086  USA  D407679  04/06/99   04/06/13   Tire Designs   GTR   D121 - TIRE TREAD                  WEBER M J; LANDERS S P

DN1998-097  USA  D409123  05/04/99   05/04/13   Tire Designs   GTR   EAGLE VENTURA - TIRE TREAD         HEINEN R; POWELL K J; HARPES
                                                                                                        P; HENIN B M

1995-016    USA  D409535  05/11/99   05/11/13   Tire Designs   GTR   SEARS AQUAHANDLER - TIRE TREAD     ATTINELLO J S

DN1998-087  USA  D410218  05/25/99   05/25/13   Tire Designs   GTR   WRANGLER F1 - TIRE TREAD           HITZKY L J; LABBE C

DN1998-088  USA  D410420  06/01/99   06/01/13   Tire Designs   GTR   4EVER D-652 - TIRE TREAD           DE BARSY O

DN1998-085  USA  D412144  07/20/99   07/20/13   Tire Designs   GTR   INTEGRITY - TIRE TREAD             DEMAGALL C A; LOVELL T P;
                                                                                                        KUNOS A A

DN1998-133  USA  D412473  08/03/99   08/03/13   Tire Designs   GTR   G107 -TIRE TREAD                   LE P T; COLLETTE J M X J;
                                                                                                        SPAETH S M

DN1998-098  USA  D412870  08/17/99   08/17/13   Tire Designs   GTR   REGATTA 2 - TIRE TREAD             WEBER M J; COVERT D E;
                                                                                                        LANDERS S P

1995-016    USA  D412872  08/17/99   08/17/13   Tire Designs   GTR   SEARS AQUAHANDLER -TIRE TREAD      ATTINELLO J S
                                                                     DESIGN

DN1998-118  USA  D413087  08/24/99   08/24/13   Tire Designs   GTR   ALL TERRAIN VEHICLE TREAD DESIGN   ROONEY T M

DN1998-132  USA  D413286  08/31/99   08/31/13   Tire Designs   GTR   NAVIGATOR GOLD - TIRE TREAD        UMSTOT D E; DIXON M H; DOM
                                                                                                        D W; PARSONS T L; LACO J H;
                                                                                                        RIFFLE R R

DN1998-138  USA  D413287  08/31/99   08/31/13   Tire Designs   GTR   WRANGLER MT/R - TIRE TREAD         BROWN S C; KOLOWSKI M A;
                                                                                                        RATLIFF B J JR

DN1998-122  USA  D413557  09/07/99   09/07/13   Tire Designs   GTR   TRACKMAN CG - TRACTION TIRE        BONKO M L

DN1998-117  USA  D413844  09/14/99   09/14/13   Tire Designs   GTR   EAGLE NCT 5 - TIRE TREAD           GRAAS M

DN1998-136  USA  D414449  09/28/99   09/28/13   Tire Designs   GTR   G372 LHD - TIRE TREAD              SCHUSTER D E

DN1998-199  USA  D415451  10/19/99   10/19/13   Tire Designs   GTR   ALLEGRA - TIRE TREAD               WEBER M J; MILLER C D;
                                                                                                        LANDERS S P; STROBLE J C

DN1998-196  USA  D415721  10/26/99   10/26/13   Tire Designs   GTR   G670RV - TIRE TREAD                ZURITA L E
</TABLE>

                                 Page 18 of 23
<PAGE>

                              MATERIAL U.S. PATENTS

<TABLE>
<CAPTION>
  DOCKET         PATENT     GRANT   EXPIRATION
  NUMBER    CTY  NUMBER     DATE       DATE        CLIENT     OWNER                TITLE                         INVENTORS
----------  ---  -------  --------  ----------  ------------  -----  ---------------------------------  ----------------------------
<S>         <C>  <C>      <C>       <C>         <C>           <C>    <C>                                <C>
1994-360    USA  D415982  11/02/99   11/02/13   Tire Designs   GTR   EAGLE T/R - TIRE TREAD             CONSOLACION R E; GRABO K E;
                                                                                                        REID K A

DN1998-197  USA  D416216  11/09/99   11/09/13   Tire Designs   GTR   G670RV - TIRE TREAD                ZURITA L E

DN1999-009  USA  D417421  12/07/99   12/07/13   Tire Designs   GTR   VARIODRIVE - TIRE TREAD            CAZIN-BOURGUIGNON J-F; DE
                                                                                                        CONINCK P J G; ROBERT M P C

DN1999-032  USA  D418459  01/04/00   01/04/14   Tire Designs   GTR   WRANGLER D-SPORT - TIRE TREAD      GRAAS M; HITZKY L J; SIMEON
                                                                                                        A; LABBE C

DN1999-037  USA  D418785  01/11/00   01/11/14   Tire Designs   GTR   EAGLE RSA - TIRE TREAD             LOVELL T P; KUNOS A A; WEBER
                                                                                                        M J; MARAZZI E J

DN1999-007  USA  D420952  02/22/00   02/22/14   Tire Designs   GTR   SPT'S AUSTRALIAN ALL ROUNDER -     VILLAMIZAR W U J; HEINEN R
                                                                     TIRE TREAD

DN1999-006  USA  D420953  02/22/00   02/22/14   Tire Designs   GTR   G647RSS - TIRE TREAD               POLING D C

DN1999-142  USA  D423421  04/25/00   04/25/14   Tire Designs   GTR   TIRE TREAD                         YOUNG A G

DN1999-014  USA  D423422  04/25/00   04/25/14   Tire Designs   GTR   EAGLE F1 SUPERCAR - TIRE TREAD     SELOOVER M H; MARAZZI E J;
                                                                                                        DEMAGALL C A; WEBER M J

DN1999-141  USA  D425830  05/30/00   05/30/14   Tire Designs   GTR   TIRE TREAD                         YOUNG A G

DN1999-147  USA  D425831  05/30/00   05/30/14   Tire Designs   GTR   FULDA DIADEM LINERO - TIRE TREAD   HEINEN R

DN1999-090  USA  D426501  06/13/00   06/13/14   Tire Designs   GTR   GT3 - TIRE TREAD                   HEINEN R; POWELL K J; HARPES
                                                                                                        P; HENIN B M

DN1999-143  USA  D427552  07/04/00   07/04/14   Tire Designs   GTR   TIRE TREAD                         YOUNG A G

DN1999-082  USA  D427952  07/11/00   07/11/14   Tire Designs   GTR   REMINGTON/CENTENNIAL - TIRE TREAD  LOEFFLER R L; WOLSKI T T;
                                                                                                        MIYAZAKI T

DN1999-130  USA  D428368  07/18/00   07/18/14   Tire Designs   GTR   WINGFOOT APR - TIRE TREAD          HARRIS R T; BLACKISTON P K
                                                                                                        III; WILLIAMS J M JR; LACO
                                                                                                        J H

DN1999-222  USA  D428586  07/25/00   07/25/14   Tire Designs   GTR   ALL TERRAIN VEHICLE TREAD          ROONEY T M

DN1999-145  USA  D429189  08/08/00   08/08/14   Tire Designs   GTR   SAVA EFFECTA - TIRE TREAD         BOZNAR S; HEINEN R; CAMBRON
                                                                                                        A F G J M; BRIEY-TERLINDEN
                                                                                                        P D

DN1999-152  USA  D429479  08/15/00   08/15/14   Tire Designs   GTR   WRANGLER AT/S - TIRE TREAD         FIERRO A J; ROHWEDER E E;
                                                                                                        SYKORA J C; MILLER F W

DN1999-236  USA  D429666  08/22/00   08/22/14   Tire Designs   GTR   TIRE TREAD                         ROONEY T M

DN1999-259  USA  D429667  08/22/00   08/22/14   Tire Designs   GTR   O.E. INTEGRITY - TIRE TREAD        FIERRO A J; HINDI R M;
                                                                                                        GARBER GB

DN1999-182  USA  D430080  08/29/00   08/29/14   Tire Designs   GTR   CARGO ULTRA GRIP G124 - TIRE       GRAAS M; HITZKY L J
                                                                     TREAD

DN1999-257  USA  D431800  10/10/00   10/10/14   Tire Designs   GTR   ULTRA GRIP 6 - TIRE TREAD          HEINEN R; HILBERT G N

DN1998-100  USA  D432960  10/31/00   10/31/14   Tire Designs   GTR   ECOCONTROL - TIRE TREAD            FEIDER G G; GILLARD J-M

DN1999-224  USA  D433355  11/07/00   11/07/14   Tire Designs   GTR   INTEGRITY - TIRE TREAD             MARKOFF M S; NOWACKI M C;
                                                                                                        RACKE J M; MARAZZI E J

DN1999-082  USA  D433356  11/07/00   11/07/14   Tire Designs   GTR   REMINGTON/CENTENNIAL - TIRE TREAD  LOEFFLER R L; WOLSKI T T;
                                                                                                        MIYAZAKI T

DN1999-037  USA  D439870  04/03/01   04/03/15   Tire Designs   GTR   EAGLE RSA - TIRE TREAD             LOVELL T P; KUNOS A A; WEBER
                                                                                                        M J; MARAZZI E J

DN1999-265  USA  D441327  05/01/01   05/01/15   Tire Designs   GTR   FULDA CARAT ATTIRO - TIRE TREAD    GRAAS M
</TABLE>

                                 Page 19 of 23
<PAGE>

                              MATERIAL U.S. PATENTS

<TABLE>
<CAPTION>
  DOCKET         PATENT     GRANT   EXPIRATION
  NUMBER    CTY  NUMBER     DATE       DATE        CLIENT     OWNER                TITLE                         INVENTORS
----------  ---  -------  --------  ----------  ------------  -----  ---------------------------------  ----------------------------
<S>         <C>  <C>      <C>       <C>         <C>           <C>    <C>                                <C>
DN2000-007  USA  D444426  07/03/01   07/03/15   Tire Designs   GTR   TIRE TREAD                         MARAZZI E J; ECKELS M R;
                                                                                                        LAWRENCE J K; LEGGE K C;
                                                                                                        SEVART J L

DN2000-069  USA  D445070  07/17/01   07/17/15   Tire Designs   GTR   G302 FED SR - TIRE TREAD           SCHUSTER D E

DN2000-112  USA  D445071  07/17/01   07/17/15   Tire Designs   GTR   WRANGLER HP - TIRE TREAD           BRIGHTWELL R A; MARAZZI E J;
                                                                                                        WRIGHT T A; LEGGE K C;
                                                                                                        TAKATA H; MAXWELL P B

DN2000-089  USA  D445729  07/31/01   07/31/15   Tire Designs   GTR   TIRE TREAD (DUNLOP DSR096)         BROWN R; JOHNSON R D

DN2000-006  USA  D448707  10/02/01   10/02/15   Tire Designs   GTR   MARATHON LHT - TIRE TREAD          MAZIARKA M B; ALIE J-C

DN2000-072  USA  D448709  10/02/01   10/02/15   Tire Designs   GTR   G113 RHD - TIRE TREAD              LE P T

DN2000-004  USA  D449022  10/09/01   10/09/15   Tire Designs   GTR   ULTRA GRIP WTS - TIRE TREAD        CAZIN-BOURGUIGNON J-F;
                                                                                                        RODICQ C; KRIER R W

DN2000-082  USA  D449258  10/16/01   10/16/15   Tire Designs   GTR   AS-3A - TIRE TREAD                 RAYMAN W E

DN2000-061  USA  D450032  11/06/01   11/06/15   Tire Designs   GTR   SAVA INTENSA - TIRE TREAD          HEINEN R

DN2000-068  USA  D450274  11/13/01   11/13/15   Tire Designs   GTR   AQUATRED 3+ - TIRE SIDEWALL        RATLIFF B J JR; SCHOTT R W;
                                                                                                        MILLER C D

DN2001-020  USA  D451455  12/04/01   12/04/15   Tire Designs   GTR   DEBICA 4EVERS S D620 - TIRE TREAD  HELT J-N

DN2000-225  USA  D451853  12/11/01   12/11/15   Tire Designs   GTR   FULDA KRISTALL SUPREMO - TIRE      HEINEN R; HILBERT G N
                                                                     TREAD

DN2000-119  USA  D451856  12/11/01   12/11/15   Tire Designs   GTR   ESKIMO S3 - TIRE TREAD             GRAAS M

DN2000-118  USA  D451857  12/11/01   12/11/15   Tire Designs   GTR   DUCARO Gdi (Asia) - TIRE TREAD     HEINEN R

DN2000-171  USA  D451860  12/11/01   12/11/15   Tire Designs   GTR   TIRE TREAD                         SCHUSTER D E; YOUNG A G;
                                                                                                        LOEFFLER R L

DN2001-011  USA  D451867  12/11/01   12/11/15   Tire Designs   GTR   EAGLE GT-HP - TIRE TREAD           CLARK J K; SCHMALIX C K;
                                                                                                        MAST L S; BRAYER R R; AULL
                                                                                                        J L

DN2001-013  USA  D451868  12/11/01   12/11/15   Tire Designs   GTR   ESA+TECAR SUPER GRIP 6 - TIRE      GRAAS M; LARDO C
                                                                     TREAD

DN2000-238  USA  D452199  12/18/01   12/18/15   Tire Designs   GTR   FULDA REGIOFORCE - TIRE TREAD      ROBERT M P C; DE CONINCK P J
                                                                                                        G

DN2001-019  USA  D453009  01/22/02   01/22/16   Tire Designs   GTR   FULDA ECOCONTROL - TIRE TREAD      HELT J-N

DN2001-076  USA  D453729  02/19/02   02/19/16   Tire Designs   GTR   TIRE TREAD                         DEMAGALL C A; SELOOVER M H;
                                                                                                        WEBER M J

DN2001-096  USA  D453730  02/19/02   02/19/16   Tire Designs   GTR   EAGLE RS-A - TIRE TREAD            WEBER M J

DN2000-120  USA  D454330  03/12/02   03/12/16   Tire Designs   GTR   TIRE TREAD                         GALANTE R L; SPAETH S M

DN2001-023  USA  D454832  03/26/02   03/26/16   Tire Designs   GTR   KWIK-FIT CENTAUR SUPREME 2000 /    HEINEN R
                                                                     OLYMPIC JAVELIN - TIRE TREAD

DN2000-194  USA  D455116  04/02/02   04/02/16   Tire Designs   GTR   EAGLE ULTRA GRIP GW-3 - TIRE       GRAAS M; LARDO C
                                                                     TREAD

DN2001-079  USA  D455120  04/02/02   04/02/16   Tire Designs   GTR   STEELMARK AHT 1 - TIRE TREAD       DIXON M H; HERMANN R J;
                                                                                                        BLACKISTON P K III

DN2001-080  USA  D455709  04/16/02   04/16/16   Tire Designs   GTR   KSR1 - TIRE TREAD                  DIXON M H; HERMANN R J;
                                                                                                        BLACKISTON P K III

DN2000-146  USA  D455997  04/23/02   04/23/16   Tire Designs   GTR   FORTERA HL - TIRE TREAD            FIERRO A J; SCARPITTI A J;
                                                                                                        WAGNER D C; SUNDKVIST K E;
                                                                                                        SEVARTJL
</TABLE>

                                 Page 20 of 23
<PAGE>

                              MATERIAL U.S. PATENTS

<TABLE>
<CAPTION>
  DOCKET         PATENT     GRANT   EXPIRATION
  NUMBER    CTY  NUMBER     DATE       DATE        CLIENT     OWNER                TITLE                         INVENTORS
----------  ---  -------  --------  ----------  ------------  -----  ---------------------------------  ----------------------------
<S>         <C>  <C>      <C>       <C>         <C>           <C>    <C>                                <C>
DN2001-024  USA  D455998  04/23/02   04/23/16   Tire Designs   GTR   KELLY WINTERMARK 6 - TIRE          HEINEN R; HILBERT G N
                                                                     TREAD

DN2001-085  USA  D456345  04/30/02   04/30/16   Tire Designs   GTR   SAVA AVANT A3 - TIRE TREAD         BAWIN C J M R; BEAUGUITTE H
                                                                                                        M H; GILLARD J-M

DN2001-072  USA  D456765  05/07/02   05/07/16   Tire Designs   GTR   EAGLE F1 GS2 - TIRE TREAD          WEBER M J; SCHMALIX C K;
                                                                                                        NELSON R B; BRAYER R R

DN2001-078  USA  D456769  05/07/02   05/07/16   Tire Designs   GTR   KELLY KTSA - TIRE TREAD            DIXON M H; HERMANN R J;
                                                                                                        BLACKISTON P K III

DN2001-090  USA  D457126  05/14/02   05/14/16   Tire Designs   GTR   G633 RSD - TIRE TREAD              ALLISON W B; BLACKISTON P K
                                                                                                        III

DN2001-016  USA  D457128  05/14/02   05/14/16   Tire Designs   GTR   FULDA REGIOFORCE - TIRE            ROBERT M P C; LE P T
                                                                     TREAD

DN2000-068  USA  D457130  05/14/02   05/14/16   Tire Designs   GTR   AQUATRED 3+ - TIRE                 RATLIFF B J JR; SCHOTT R W;
                                                                     SIDEWALL PATTERN                   MILLER C D

DN2001-021  USA  D457855  05/28/02   05/28/16   Tire Designs   GTR   FULDA REGIOCONTROL - TIRE          BAWIN C J M R; BEAUGUITTE H
                                                                     TREAD                              M H; GILLARD J-M

DN2000-130  USA  D459290  06/25/02   06/25/16   Tire Designs   GTR   EAGLE F1 GSD 3M - TIRE             WEBER M J; HUBBELL J K;
                                                                     TREAD                              SKURICH M S; PLAUNY J L

DN2001-083  USA  D459296  06/25/02   06/25/16   Tire Designs   GTR   MULTI MILE EPIC PLUS AND           UMSTOT D E; ALLISON W B;
                                                                     CLASSIC CE - TIRE TREAD            ADAMS W T JR; NOPPER T M

DN2001-097  USA  D462655  09/10/02   09/10/16   Tire Designs   GTR   G622 RSD - TIRE TREAD              ZURITA L E

DN2001-083  USA  D465763  11/19/02   11/19/16   Tire Designs   GTR   MULTI MILE EPIC PLUS AND           UMSTOT D E; ALLISON W B;
                                                                     CLASSIC CE - TIRE TREAD            ADAMS W T JR; NOPPER T M

DN2001-082  USA  D469396  01/28/03   04/03/15   Tire Designs   GTR   EAGLE RS-A PLUS - TIRE             HUTSON D D; MURPHY D T;
                                                                     TREAD                              NOWACKI M C; KUNOS A A

DN2002-027  USA  D470100  02/11/03   02/11/17   Tire Designs   GTR   TIRE TREAD                         JOHENNING C P; WEBER M J;
                                                                                                        TAUBE J J

DN2002-054  USA  D470453  02/18/03   02/18/17   Tire Designs   GTR   DUNLOP ELITE III - TIRE            JACKSON M
                                                                     TREAD

DN2002-022  USA  D470454  02/18/03   02/18/17   Tire Designs   GTR   MARATHON LHD - TIRE TREAD          HELT J-N

DN2002-080  USA  D471146  03/04/03   03/04/17   Tire Designs   GTR   DUNLOP ELITE III - TIRE            JACKSON M
                                                                     TREAD

DN2002-098  USA  D471148  03/04/03   03/04/17   Tire Designs   GTR   VOYAGER HP2 - TIRE TREAD           HEINEN R

DN2001-145  USA  D471152  03/04/03   03/04/17   Tire Designs   GTR   TIRE TREAD                         GRAAS M; EICHER M J

DN2002-047  USA  D471509  03/11/03   03/11/17   Tire Designs   GTR   IGLU - TIRE TREAD                  GRAAS M

DN2002-046  USA  D471511  03/11/03   03/11/17   Tire Designs   GTR   ESKIMO S3 - TIRE TREAD             GRAAS M

DN2002-062  USA  D472200  03/25/03   03/25/17   Tire Designs   GTR   GOODYEAR TRACTION                  BONKO M L; KAPITANCHUK G R
                                                                     IMPLEMENT - TIRE TREAD

DN2002-039  USA  D473513  04/22/03   04/22/17   Tire Designs   GTR   MARATHON CARGO - TIRE TREAD        WELBES P

DN2002-050  USA  D473514  04/22/03   04/22/17   Tire Designs   GTR   WRANGLER HP All Weather -          HITZKY L J; LABBE C; LARDO C
                                                                     TIRE TREAD

DN2002-003  USA  D474147  05/06/03   05/06/17   Tire Designs   GTR   G392 SSD - TIRE TREAD              ZURITA L E

DN2002-163  USA  D477810  07/29/03   07/29/17   Tire Designs   GTR   KELLY CHARGER - TIRE               BUDICH T M; SMATANA S C
                                                                     SIDEWALL

DN2002-055  USA  D478862  08/26/03   08/26/17   Tire Designs   GTR   G365 - TIRE TREAD                  GILLARD J-M; FEIDER G G;
                                                                                                        ALIE J-C; ZURITA L E; WELKER
                                                                                                        W L

DN2002-097  USA  D478865  08/26/03   08/26/17   Tire Designs   GTR   KELLY CHARGER - TIRE TREAD         DIXON M H; UMSTOT D E; LACO
                                                                                                        J H

DN2002-040  USA  D479190  09/02/03   09/02/17   Tire Designs   GTR   FORTERA - TIRE SIDEWALL            MAXWELL P B
</TABLE>

                                 Page 21 of 23
<PAGE>

                              MATERIAL U.S. PATENTS

<TABLE>
<CAPTION>
  DOCKET         PATENT     GRANT   EXPIRATION
  NUMBER    CTY  NUMBER     DATE       DATE        CLIENT     OWNER                TITLE                         INVENTORS
----------  ---  -------  --------  ----------  ------------  -----  ---------------------------------  ----------------------------
<S>         <C>  <C>      <C>       <C>         <C>           <C>    <C>                                <C>
DN2002-096  USA  D482323  11/18/03   11/18/17   Tire Designs   GTR   EAGLE LS2 - TIRE TREAD             CORBIN E N; PEEPLES T L JR;
                                                                                                        CANANKAMP M A; LUNDELL R S

DN2003-024  USA  D482651  11/25/03   12/11/15   Tire Designs   GTR   TIRE TREAD                         AULL J L; SCHMALIX C K;
                                                                                                        BRAYER R R

DN2002-182  USA  D483004  12/02/03   12/02/17   Tire Designs   GTR   DUNLOP SP SPORT 01 - TIRE TREAD    SCHOMBURG J; LOEWENHAUPT B

DN2003-007  USA  D483007  12/02/03   12/02/17   Tire Designs   GTR   ASSURANCE WITH COMFORTRED          BRAYER R R; SCHMALIX C K;
                                                                     TECHNOLOGY - TIRE TREAD            RUSSELL N E; REID K A

DN2002-040  USA  D483010  12/02/03   12/02/17   Tire Designs   GTR   FORTERA - TIRE SIDEWALL            MAXWELL P B

DN2003-040  USA  D491518  06/15/04   06/15/18   Sumitomo       GTR   TIRE TREAD - SP9000 REPLACEMENT    MIYABE S; FEHL H W; WINDISCH
                                                Rubber               -SPORTMAXX 01                      C; IWAMURA W; MATSUMOTO T;
                                                Industries                                              MINAMI N

DN2003-087  USA  D491883  06/22/04   06/22/18   Tire Designs   GTR   TIRE TREAD                         LANDERS S P; SCHMALIX C K;
                                                                                                        POLING D C; RATLIFF B J JR;
                                                                                                        LOSEY R A

DN2003-106  USA  D492247  06/29/04   06/29/18   Tire Designs   GTR   ASSURANCE WITH COMFORT TREAD -     SCHMALIX C K; BRAYER R R;
                                                                     TIRE TREAD                         RUSSELL N E; REID K A

DN2004-056  USA  D500474  01/04/05   01/04/19   Tire Designs   GTR   TIRE SIDEWALL                      MAXWELL P B; FONTAINE S W

DN2003-087  USA  D501180  01/25/05   01/25/19   Tire Designs   GTR   ASSURANCE - INTERMEDIATE TREAD     LANDERS S P; SCHMALIX C K;
                                                                     FOR A TIRE                         POLING D C; RATLIFF B J JR;
                                                                                                        LOSEY R A

DN2004-009  USA  D503146  03/22/05   03/22/19   Tire Designs   GTR   WRANGLER WITH SILENT ARMOR - TIRE  MAXWELL P B; FONTAINE S W
                                                                     SIDEWALL

DN2004-055  USA  D503374  03/29/05   03/29/19   Tire Designs   GTR   FORTERA - TIRE TREAD               MAXWELL P B; FONTAINE S W;
                                                                                                        UMSTOT D E; NOPPER T M

DN2003-087  USA  D504105  04/19/05   04/19/19   Tire Designs   GTR   ASSURANCE - CENTRAL                LANDERS S P; SCHMALIX C K;
                                                                     CIRCUMFERENTIAL TREAD FOR A TIRE   POLING D C; RATLIFF B J JR;
                                                                                                        LOSEY R A

DN2004-029  USA  D506435  06/21/05   07/06/18   Tire Designs   GTR   ASSURANCE - TIRE SIDEWALL          MAXWELL P B; REID K A;
                                                                                                        SCHOTT R W; CICCHIANI M G

DN2004-170  USA  D512012  11/29/05   11/29/19   Tire Designs   GTR   EXCELLENCE - TIRE TREAD            DELU J M G; ROBINET E C R A;
                                                                                                        HEINEN R; LABBE C; CLOSE R
                                                                                                        P; FRAIPONT X S B

DN2004-171  USA  D512013  11/29/05   11/29/19   Tire Designs   GTR   EXCELLENCE - TIRE TREAD            DELU J M G; ROBINET E C R A;
                                                                                                        HEINEN R; LABBE C; CLOSE R
                                                                                                        P; FRAIPONT X S B

DN2004-118  USA  D515021  02/14/06   02/14/20   Tire Designs   GTR   EXCELLENCE - TIRE TREAD            DELU J M G; ROBINET E C R A;
                                                                                                        MAITRE B P

DN2004-119  USA  D517000  03/14/06   03/14/20   Tire Designs   GTR   TIRE TREAD                         ALLEN P B; MILLER C D;
                                                                                                        MAXWELL P B; BURNWORTH K L;
                                                                                                        DIGMAN B D
</TABLE>

                                 Page 22 of 23
<PAGE>

                              MATERIAL U.S. PATENTS

<TABLE>
<CAPTION>
  DOCKET         PATENT     GRANT   EXPIRATION
  NUMBER    CTY  NUMBER     DATE       DATE        CLIENT     OWNER                TITLE                         INVENTORS
----------  ---  -------  --------  ----------  ------------  -----  ---------------------------------  ----------------------------
<S>         <C>  <C>      <C>       <C>         <C>           <C>    <C>                                <C>
DN2004-095  USA  D519916  05/02/06   05/02/20   Tire Designs   GTR   ASSURANCE - SHOULDER TREAD         POLING D C; SCHMALIX C K;
                                                                     FOR A TIRE                         MARAZZI E J; BRAYER R R;
                                                                                                        LOSEY R A; ALLEN W D;
                                                                                                        LANDERS S P; RATLIFF B J JR

DN2005-002  USA  D526956  08/22/06   08/22/20   Tire Designs   GTR   WRANGLER F1 - TIRE TREAD           WELBES P; VAN DER MEER A;
                                                                                                        LABBE C

DN2005-005  USA  D528068  09/12/06   09/12/20   Tire Designs   GTR   KELLY SAFARI TREX - TIRE TREAD     UMSTOT D E; NOPPER T M; LACO
                                                                                                        J. H; THUM T F; CANDILIOTIS
                                                                                                        J C; BOORE R E; KING P J

DN2005-021  USA  D530267  10/17/06   09/12/20   Tire Designs   GTR   KELLY SAFARI TREX - TIRE TREAD     UMSTOT D E; NOPPER T M; LACO
                                                                                                        J H; THUM T F; CANDILIOTIS
                                                                                                        J C; BOORE R E; KING P J

DN2005-004  USA  D531572  11/07/06   11/07/20   Tire Designs   GTR   FORTERA WITH SILENT ARMOR          SCHMALIX C K; GRIFFIN D A;
                                                                     TECHNOLOGY - TIRE TREAD            GRABO K E; SUNDKVIST K E;
                                                                                                        PAN E D-R
</TABLE>

                                 Page 23 of 23
<PAGE>

                                   TRADEMARKS

<TABLE>
<CAPTION>
                     TRADEMARK                        REGISTRATION NUMBER  REGISTRATION DATE             GOODS OR SERVICES
----------------------------------------------------  -------------------  ------------------  -------------------------------------
<S>                                                   <C>                  <C>                 <C>
MATERIAL U.S. TRADEMARKS

ASSURANCE                                                 2890408          September 28, 2004  Tires

EAGLE                                                      679617             June 2, 1959     Tires

FORTERA                                                   2586420            June 25, 2002     Tires

GEMINI                                                    2574113             May 28, 2002     Retail Tire Store Services and
                                                                                               Automotive Repair Services

GOODYEAR                                                   873220            July 15, 1969     Automotive Repair Services

GOODYEAR (stylized)                                        504296          November 30, 1948   Pneumatic Tires

GOODYEAR & Winged Foot Design                              883095          December 23, 1969   Automotive Repair Services

GOODYEAR & Winged Foot Design                              909784            March 9, 1971     Distributorship Services and Retail
                                                                                               Store Services in the Field of
                                                                                               Automobile Supplies

GOODYEAR & Winged Foot Design                              507923            March 22, 1949    Tires and Inner Tubes Therefor; Hose
                                                                                               and Belting Composed Wholly or
                                                                                               Principally of Rubber; and Rubber
                                                                                               Packing for Machinery

GOODYEAR & Winged Foot Design                              1167180         September 1, 1981   Rubber Treads for Retreading Tires

GOODYEAR & Winged Foot Design                             1202797            July 27, 1982     Clothing, namely, Jackets, Caps and
                                                                                               Hats, T-Shirts, Sweatshirts, Knit
                                                                                               Shirts, Athletic Suits and Shorts,
                                                                                               Uniforms and Sweaters

GOODYEAR & Winged Foot Design                             1294932          September 11, 1984  Credit Card Services

GOODYEAR & Winged Foot Design                              56752            October 16, 1906   Rubber Tires

GOODYEAR & Winged Foot Design & Blimp Design              1202796            July 27, 1982     Clothing, namely Caps, T-Shirts,
                                                                                               Sweatshirts and Jackets

GOODYEAR & Winged Foot Design in Rectangular Design,      2149230            April 7, 1998     Retail Tire Store Services and
w/claim to colors Blue & Gold                                                                  Automotive Repair Services

GOODYEAR & Winged Foot Design in Rectangular Design,      2149231            April 7, 1998     Tires
w/claim to colors Blue & Gold

GOODYEAR & Winged Foot Design Tire Center                  933686             May 9, 1972      Retail Stores Services in the Field
                                                                                               of Automobile Supplies

JUST TIRES & Design                                       1991629            August 6, 1996    Automotive Repair Services and Retail
                                                                                               Tire Store Services

KELLY                                                     1120958            June 26, 1979     Tires

KELLY-SPRINGFIELD                                          920205          September 14, 1971  Tires

UNISTEEL                                                   649325            July 30, 1957     Tires

WRANGLER                                                   811711            July 26, 1966     Tires

MATERIAL U.S. COPYRIGHTS

None.

MATERIAL CANADIAN TRADEMARKS

OWNED BY THE GOODYEAR TIRE & RUBBER COMPANY

ASSURANCE                                                TMA-617222          August 20, 2004   Tires

EAGLE                                                    TMA-165505          October 3, 1969   Tires for vehicles of all types

FORTERA                                                  TMA-572377         December 16, 2002  Tires
</TABLE>

                                  Page 1 of 2
<PAGE>

                                   TRADEMARKS

<TABLE>
<CAPTION>
                     TRADEMARK                 REGISTRATION NUMBER  REGISTRATION DATE                GOODS OR SERVICES
---------------------------------------------  -------------------  ------------------  --------------------------------------------
<S>                                            <C>                  <C>                 <C>
KELLY                                             TMA-333062         October 16, 1987   Tires

KELLY-SPRINGFIELD                                 TMA-184607          July 28, 1972     Tires, Inner Tubes and Tread Rubber

UNISTEEL                                          TMA-111430        September 5, 1958   Tires

WRANGLER                                          TMA-152964        September 8, 1967   Tires

OWNED BY GOODYEAR CANADA INC.

GOODYEAR                                         TMDA-023543          May 11, 1918      Pneumatic and solid tires, pneumatic tubes,
                                                                                        tire accessories, hose, belting, packing,
                                                                                        tubing, molded goods, cements, leather
                                                                                        substitutes, rubber or composition heels or
                                                                                        soles

GOODYEAR                                         TMA-196320         December 21, 1973   Automotive repair service

GOODYEAR & Design                                TMDA-027267        September 30, 1920  Rubber and balata goods, manufactured goods
                                                                                        containing other materials used to effect
                                                                                        the adhesion or moisture proofing of
                                                                                        fabrics, such as pneumatic and solid tires,
                                                                                        pneumatic tubes, tire accessories, hose,
                                                                                        belting, packing, tubing, moulded goods,
                                                                                        cement or leather substitutes

GOODYEAR & Winged Foot Design                     TMA-331529        September 4, 1987   Operation of a business dealing in retail
                                                                                        services relating to the sale of tires and
                                                                                        automotive accessories and the servicing and
                                                                                        repair of motor vehicles

GOODYEAR & Design                                 TMA-395503         March 13, 1992     Clothing; namely, jackets, sweat pants,
                                                                                        shirts, suspenders and wrist bands

GOODYEAR [and Winged Foot Design] #1 in Tires     TMA-507526        February 2, 1999    Tires

GOODYEAR TIRE CENTRE & Design                     TMA-204339         January 3, 1975    Distributorship services and retail store
                                                                                        services in the field of automobile
                                                                                        supplies, home appliances, sporting goods,
                                                                                        furniture, power and hand tools, cooking
                                                                                        utensil, dishware and glassware, clothing,
                                                                                        cosmetics, toys and electrical appliances
</TABLE>

                                  Page 2 of 2
<PAGE>

                                                                   Schedule 4.01
                                                         to Amended and Restated
                                                    Second Lien Credit Agreement

                   Post-Restatement Date Delivery Requirements

      1.    With respect to the following Subsidiaries, the Borrower

            (a)   will use commercially reasonable efforts to (i) execute and
                  deliver new Foreign Pledge Agreements or, if satisfactory to
                  foreign counsel, amendments, restatements, reaffirmations or
                  notifications of existing Foreign Pledge Agreements (each, an
                  "Ancillary Foreign Pledge Document"), in each case in a form
                  satisfactory to foreign counsel and (ii) perfect pledges of
                  65% of the Equity Interests to secure the Obligations as soon
                  as practicably possible; and

            (b)   in any event shall (i) execute and deliver such new Foreign
                  Pledge Agreements or such Ancillary Foreign Pledge Documents
                  within 45 days following the Restatement Date, and (ii)
                  perfect such Equity Interests within 120 days following the
                  Restatement Date; provided, however, that in the event that
                  the Borrower fails to satisfy such obligations within such
                  time limits and such failure is attributable to events,
                  conditions or circumstances that are outside of the Borrower's
                  reasonable control, then such periods shall be extended
                  (without further action by any party) for an amount of time
                  that is reasonable under the circumstances, subject to
                  paragraph 5 below:

                  Corporacion Industrial Mercurio, S.A. de C.V. (Mexico)

                  Compania Goodyear del Peru S.A.

                  Goodyear Orient Company (Private) Limited (Singapore)

                  Goodyear Engineered Products Canada Inc.

      2.    With respect to the following Subsidiary, the Borrower

            (a)   will use commercially reasonable efforts to execute and
                  deliver new Foreign Pledge Agreements or, if satisfactory to
                  foreign counsel, Ancillary Foreign Pledge Documents, in each
                  case in a form satisfactory to foreign counsel, and perfect
                  pledges of 65% of the Equity Interests to secure the
                  Obligations as soon as practicably possible; and

            (b)   in any event shall execute and deliver such new Foreign Pledge
                  Agreements or such Ancillary Foreign Pledge Documents, in each
                  case in a form satisfactory to foreign counsel, within 60 days
                  following the Restatement Date, and perfect such Equity
                  Interests within 120 days following the Restatement Date;
                  provided, however, that in the event that the Borrower fails
                  to satisfy such obligations within such time limits and such
                  failure is attributable to events, conditions or circumstances
                  that are outside of the Borrower's reasonable control, then
                  such periods shall be extended (without further action by any
                  party) for an amount of time as is reasonable under the
                  circumstances, subject to paragraph 5 below:

                  Goodyear de Chile S.A.I.C.

<PAGE>

      3.    With respect to the following Subsidiaries, the Borrower

            (a)   will use commercially reasonable efforts to execute and
                  deliver new Foreign Pledge Agreements or, if satisfactory to
                  foreign counsel, Ancillary Foreign Pledge Documents, in each
                  case in a form satisfactory to foreign counsel, and perfect
                  pledges of 65% of the Equity Interests to secure the
                  Obligations as soon as practicably possible; and

            (b)   and in any event shall execute and deliver such Foreign Pledge
                  Agreements or such Ancillary Foreign Pledge Documents within
                  45 days following the Restatement Date, and the Borrower will
                  provide a report on the status of the perfection of the pledge
                  under each such Foreign Pledge Agreement or such Ancillary
                  Foreign Pledge Document not later than 75 days following the
                  Restatement Date; provided, however, that in the event that
                  the Borrower fails to satisfy such obligations within such
                  time limits and such failure is attributable to events,
                  conditions or circumstances that are outside of the Borrower's
                  reasonable control, then such periods shall be extended
                  (without further action by any party) for an amount of time as
                  is reasonable under the circumstances, subject to paragraph 5
                  below:

                  Goodyear Malaysia Berhad

                  Goodyear (Thailand) Public Company Limited

                  Goodyear do Brasil Produtos de Borracha Ltda.

      4.    With respect to the following Subsidiaries, the Borrower will use
            commercially reasonable efforts to procure a favorable written
            opinion by local counsel on the continuing validity of the existing
            Foreign Pledge Agreements, and in any event shall procure such
            written opinion within 120 days following the Restatement Date;
            provided, however, that in the event that the Borrower fails to
            satisfy such obligations within such time limits and such failure is
            attributable to events, conditions or circumstances that are outside
            of the Borrower's reasonable control, then such periods shall be
            extended (without further action by any party) for an amount of time
            that is reasonable under the circumstances, subject to paragraph 5
            below:

                  Goodyear de Colombia S.A.

                  C.A. Goodyear de Venezuela

      5.    The foreign subsidiaries referred to in paragraphs 1, 2, 3 and 4
            above are collectively called the "Foreign Subsidiaries", and the
            Foreign Subsidiaries other than Goodyear Malaysia Berhad, Goodyear
            (Thailand) Public Company Limited and Goodyear do Brasil Produtos de
            Borracha Ltda. are collectively called the "Designated Foreign
            Subsidiaries". Notwithstanding the provisos in paragraphs 1, 2, 3
            and 4 above, the Borrower will (a) within 60 days following the
            Restatement Date execute and deliver new Foreign Pledge Agreements
            or, if satisfactory to foreign counsel, Ancillary Foreign Pledge
            Documents, in each case in a form satisfactory to foreign counsel,
            covering 65% of the Equity Interests of Foreign Subsidiaries
            representing at least

<PAGE>

            75% of the total EBITDA of all the Foreign Subsidiaries for the then
            most recent 12 month period for which financial statements of the
            Foreign Subsidiaries shall be available, (b) within 120 days
            following the Restatement Date execute and deliver new Foreign
            Pledge Agreements or, if satisfactory to foreign counsel, Ancillary
            Foreign Pledge Documents, in each case in a form satisfactory to
            foreign counsel, and perfect pledges of 65% of the Equity Interests
            of Designated Foreign Subsidiaries representing at least 75% of the
            total EBITDA of all the Designated Foreign Subsidiaries for the then
            most recent 12 month period for which financial statements of the
            Foreign Subsidiaries shall be available, and (c) within 180 days
            following the Restatement Date execute and deliver new Foreign
            Pledge Agreements or, if satisfactory to foreign counsel, Ancillary
            Foreign Pledge Documents, in each case in a form satisfactory to
            foreign counsel, and perfect pledges of 65% of the Equity Interests
            of Foreign Subsidiaries representing at least 75% of the total
            EBITDA of all the Foreign Subsidiaries for the then most recent 12
            month period for which financial statements of the Foreign
            Subsidiaries shall be available. For purposes of this paragraph 5,
            (y) the "EBITDA" of each Foreign Subsidiary for the period of
            calculation shall equal (i) the segment operating income of such
            Foreign Subsidiary for such period, as determined for purposes of
            presenting in the audited financial statements of the Borrower and
            its Consolidated Subsidiaries the business segment operating income
            of the business segment of which such Foreign Subsidiary is a part,
            plus (ii) without duplication, all amounts attributable to
            depreciation and amortization of such Foreign Subsidiary for such
            period to the extent such depreciation and amortization was deducted
            in the determination of segment operating income of such Foreign
            Subsidiary, and (z) the EBITDA of each Foreign Subsidiary in respect
            of which the Borrower shall have procured the legal opinion required
            pursuant to paragraph 4 above shall be included in determining the
            Borrower's compliance with each of clauses (a), (b) and (c) of this
            paragraph 5 as if the Borrower had executed and delivered a new
            Foreign Pledge Agreement satisfactory to foreign counsel with
            respect to such Foreign Subsidiary and perfected pledges of 65% of
            the Equity Interests of such Foreign Subsidiary.

      5.    The obligations of the Borrower under the preceding paragraphs are
            subject to the reasonable cooperation of the Collateral Agent and
            its US counsel.

Any reference herein to "65% of the Equity Interests" of a Person shall mean the
lesser of 65% of the Equity Interests of such Person or all Equity Interests of
such Person held by the Borrower.

<PAGE>

                                                                   Schedule 6.06
                                                         to Amended and Restated
                                                    Second Lien Credit Agreement

                                 Existing Liens

1. Liens evidenced by the UCC financing statements set forth in Annex A hereto.

2. Liens evidenced by the PPSA financing statements set forth in Annex B hereto.

3. Liens encumbering the property of certain Subsidiaries of the Borrower set
forth in Annex C hereto.

4. Liens set forth in Annex D hereto.

5. Liens encumbering the following bank accounts of the Borrower or a
Subsidiary, as the case may be:

      (a) SalomonSmithBarney Account Number 6193212013164 of The Goodyear Tire &
Rubber Company, pledged as security to the Remediation Trust Fund as Secured
Party in connection with satisfying certain state or federal financial assurance
requirements.

      (b) SalomonSmithBarney Account Number 6193214514164 of The Goodyear Tire &
Rubber Company, pledged as security to the Ohio Environmental Protection Agency
as Secured Party in connection with satisfying certain state financial assurance
requirements.

6. Any Liens on any property or asset of the Borrower or any Subsidiary existing
on the date hereof that are not in the aggregate material to the business of the
Borrower and the Subsidiaries.

<PAGE>

                                                                         Annex A
                                                                to Schedule 6.06

                         BELT CONCEPTS OF AMERICA, INC.
                           CSC Search through 3/30/07
                                    Delaware

<TABLE>
<CAPTION>
Filing Date           File Number        Type of Filing        Secured Party                Description of Collateral
-----------           -----------        --------------        -------------                -------------------------
<S>                   <C>                <C>                   <C>                          <C>
6/10/2002             21681281           UCC1                  Tennant Financial Services   Equipment under lease
4/03/2003             30877798           UCC1                  JPMorgan Chase Bank          Accounts, Inventory, Equipment, etc.
3/15/2004             40717753           UCC1                  Wilmington Trust Company     All assets of Debtor
8/18/2004             42336784           UCC1                  JPMorgan Chase Bank          Accounts, Inventory, Equipment, etc.
4/12/2005             51117416           UCC1                  JPMorgan Chase Bank          Accounts, Inventory, Equipment, etc.
4/13/2005             51135202           UCC1                  Deutsche Bank Trust          Accounts, Inventory, Equipment, etc.
                                                               Company Americas
4/14/2005             51150805           UCC1                  Wilmington Trust Company     All assets of Debtor
</TABLE>

                                 COSMOFLEX, INC.
                           CSC Search through 3/30/07
                                    Delaware

<TABLE>
<CAPTION>
Filing Date           File Number        Type of Filing        Secured Party                Description of Collateral
-----------           -----------        --------------        -------------                -------------------------
<S>                   <C>                <C>                   <C>                          <C>
4/03/2003             30877871           UCC1                  JPMorgan Chase Bank          Accounts, Inventory, Equipment, etc.
3/15/2004             40717779           UCC1                  Wilmington Trust Company     All assets of Debtor
8/18/2004             42336867           UCC1                  JPMorgan Chase Bank          Accounts, Inventory, Equipment, etc.
4/12/2005             51117531           UCC1                  JPMorgan Chase Bank          Accounts, Inventory, Equipment, etc.
4/13/2005             51135285           UCC1                  Deutsche Bank Trust          Accounts, Inventory, Equipment, etc.
                                                               Company Americas
4/14/2005             51150847           UCC1                  Wilmington Trust Company     All assets of Debtor
</TABLE>

<PAGE>

                              DAPPER TIRE CO., INC.
                           CSC Search through 3/30/07
                                   California

<TABLE>
<CAPTION>
Filing Date           File Number         Type of Filing      Secured Party               Description of Collateral
-----------           -----------         --------------      -------------               -------------------------
<S>                   <C>                 <C>                 <C>                         <C>
3/04/2003             20030640359         UCC1                GELCO Corporation DBA GE    Equipment under lease
                                                              Capital Fleet Services
4/03/2003             200309760535        UCC1                JPMorgan Chase Bank         Accounts, Inventory, Equipment, etc.
5/19/2003             200313960875        UCC1                GELCO Corporation DBA GE    Equipment under lease
                                                              Capital Fleet Services
7/25/2003             200321060098        UCC1                GELCO Corporation DBA GE    Equipment under lease
                                                              Capital Fleet Services
3/15/2004             407860422           UCC1                Wilmington Trust Company    All assets of Debtor
8/18/2004             41002094313         UCC1                JPMorgan Chase Bank         Accounts, Inventory, Equipment, etc.
4/12/2005             057022709850        UCC1                JPMorgan Chase Bank         Accounts, Inventory, Equipment, etc.
4/13/2005             057022881720        UCC1                Deutsche Bank Trust         Accounts, Inventory, Equipment, etc.
                                                              Company Americas
4/14/2005             057023025165        UCC1                Wilmington Trust Company    All assets of Debtor
4/05/2006             067065125557        UCC1                CitiCorp Leasing, Inc.      One Caterpillar Model #C3000LP
</TABLE>

<PAGE>

                       DIVESTED COMPANIES HOLDING COMPANY
                           CSC Search through 3/30/07
                                    Delaware

<TABLE>
<CAPTION>
Filing Date           File Number        Type of Filing       Secured Party              Description of Collateral
-----------           -----------        --------------       -------------              -------------------------
<S>                   <C>                <C>                  <C>                        <C>
4/03/2003             30877988           UCC1                 JPMorgan Chase Bank        Account, Inventory, Equipment, etc.
3/15/2004             40717795           UCC1                 Wilmington Trust Company   All assets of Debtor
8/18/2004             42336693           UCC1                 JPMorgan Chase Bank        Accounts, Inventory, Equipment, etc.
4/12/2005             51117705           UCC1                 JPMorgan Chase Bank        Accounts, Inventory, Equipment, etc.
4/13/2005             51135343           UCC1                 Deutsche Bank Trust        Accounts, Inventory, Equipment, etc.
                                                              Company Americas
4/14/2005             51150896           UCC1                 Wilmington Trust Company   All assets of Debtor
</TABLE>

                    DIVESTED LITCHFIELD PARK PROPERTIES, INC.
                           CSC Search through 3/30/07
                                     Arizona

<TABLE>
<CAPTION>
Filing Date           File Number         Type of Filing      Secured Party               Description of Collateral
-----------           -----------         --------------      -------------               -------------------------
<S>                   <C>                 <C>                 <C>                         <C>
4/04/2003             200312557243        UCC1                JPMorgan Chase Bank         Account, Inventory, Equipment, etc.
3/15/2004             200413049402        UCC1                Wilmington Trust Company    All assets of Debtor
8/19/2004             200413301103        UCC1                JPMorgan Chase Bank         Accounts, Inventory, Equipment, etc.
</TABLE>

<PAGE>

                   GOODYEAR ENGINEERED PRODUCTS THAILAND INC.
                           CSC Search through 3/30/07
                                    Delaware

<TABLE>
<CAPTION>
Filing Date           File Number         Type of Filing      Secured Party               Description of Collateral
-----------           -----------         --------------      -------------               -------------------------
<S>                   <C>                 <C>                 <C>                         <C>
8/29/2006             63011269            UCC1                JPMorgan Chase Bank         Account, Inventory, Equipment, etc.
8/29/2006             63011327            UCC1                Deutsche Bank Trust         Account, Inventory, Equipment, etc.
                                                              Company Americas
</TABLE>

                              GOODYEAR FARMS, INC.
                           CSC Search through 3/30/07
                                     Arizona

<TABLE>
<CAPTION>
Filing Date           File Number         Type of Filing      Secured Party               Description of Collateral
-----------           -----------         --------------      -------------               -------------------------
<S>                   <C>                 <C>                 <C>                         <C>
4/03/2003             200312557254        UCC1                JPMorgan Chase Bank         Account, Inventory, Equipment, etc.
3/15/2004             200413051848        UCC1                Wilmington Trust Company    All assets of Debtor
8/19/2004             200413301090        UCC1                JPMorgan Chase Bank         Accounts, Inventory, Equipment, etc.
</TABLE>

                    GOODYEAR DUNLOP TIRES NORTH AMERICA, LTD.
                           CSC Search through 3/30/07
                                      Ohio

<TABLE>
<CAPTION>
Filing Date           File Number         Type of Filing      Secured Party               Description of Collateral
-----------           -----------         --------------      -------------               -------------------------
<S>                   <C>                 <C>                 <C>                         <C>
2/06/2003             OH00059778622       UCC1                New York Job                Equipment under lease
                                                              Development Authority
</TABLE>

<PAGE>

                       GOODYEAR INTERNATIONAL CORPORATION
                           CSC Search through 3/30/07
                                    Delaware

<TABLE>
<CAPTION>
Filing Date           File Number        Type of Filing       Secured Party              Description of Collateral
-----------           -----------        --------------       -------------              -------------------------
<S>                   <C>                <C>                  <C>                        <C>
4/03/2003             30878051           UCC1                 JPMorgan Chase Bank        Account, Inventory, Equipment, etc.
3/15/2004             40717803           UCC1                 Wilmington Trust Company   All assets of Debtor
8/18/2004             42336602           UCC1                 JPMorgan Chase Bank        Accounts, Inventory, Equipment, etc.
4/12/2005             51117796           UCC1                 JPMorgan Chase Bank        Accounts, Inventory, Equipment, etc.
4/13/2005             51135426           UCC1                 Deutsche Bank Trust        Accounts, Inventory, Equipment, etc.
                                                              Company Americas
4/14/2005             51150920           UCC1                 Wilmington Trust Company   All assets of Debtor
</TABLE>

<PAGE>

                     THE KELLY-SPRINGFIELD TIRE CORPORATION
                           CSC Search through 3/30/07
                                    Delaware

<TABLE>
<CAPTION>
Filing Date           File Number        Type of Filing       Secured Party              Description of Collateral
-----------           -----------        --------------       -------------              -------------------------
<S>                   <C>                <C>                  <C>                        <C>
4/03/2003             30878143           UCC1                 JPMorgan Chase Bank        Account, Inventory, Equipment, etc.
3/15/2004             40717837           UCC1                 Wilmington Trust Company   All assets of Debtor
8/18/2004             42336529           UCC1                 JPMorgan Chase Bank        Accounts, Inventory, Equipment, etc.
4/12/2005             51117952           UCC1                 JPMorgan Chase Bank        Accounts, Inventory, Equipment, etc.
4/13/2005             51135475           UCC1                 Deutsche Bank Trust        Accounts, Inventory, Equipment, etc.
                                                              Company Americas
4/14/2005             51150995           UCC1                 Wilmington Trust Company   All assets of Debtor
1/06/2006             60066654           AMEND                Wilmington Trust Company   All assets of Debtor
1/06/2006             60066696           AMEND                JPMorgan Chase Bank        Accounts, Inventory, Equipment, etc.
1/06/2006             60066688           AMEND                JPMorgan Chase Bank        Accounts, Inventory, Equipment, etc.
1/06/2006             60066670           AMEND                Deutsche Bank Trust        Accounts, Inventory, Equipment, etc.
                                                              Company Americas
1/06/2006             60066662           AMEND                Wilmington Trust Company   All assets of Debtor
1/18/2006             60196642           AMEND                JPMorgan Chase Bank        Accounts, Inventory, Equipment, etc.
</TABLE>

<PAGE>

                             UTICA CONVERTERS, INC.
                           CSC Search through 3/30/07
                                    Delaware

<TABLE>
<CAPTION>
Filing Date           File Number        Type of Filing       Secured Party              Description of Collateral
-----------           -----------        --------------       -------------              -------------------------
<S>                   <C>                <C>                  <C>                        <C>
12/23/2003            33388231           UCC1                 Alter Moneta Corporation   Equipment under lease
3/01/2004             40582181           UCC1                 Alter Moneta Corporation   Equipment under lease

                                                      Ohio

3/28/2007             20070870580        AMEND                Zions Credit Corporation   Equipment under lease
3/28/2007             20070870582        AMEND                Zions Credit Corporation   Equipment under lease
</TABLE>

<PAGE>

                      WINGFOOT COMMERCIAL TIRE SYSTEMS, LLC
                           CSC Search through 3/30/07
                                      Ohio

<TABLE>
<CAPTION>
Filing Date          File Number            Type of Filing       Secured Party                     Description of Collateral
-----------          -----------            --------------       -------------                     -------------------------
<S>                  <C>                    <C>                  <C>                               <C>
2/27/2002            OH00045734149          UCC1                 Lease Corporation of              Equipment under lease
                                                                 America
12/05/2002           OH00057430432          UCC1                 TCF Leasing, Inc.                 Equipment under lease
4/10/2003            OH00062208973          UCC1                 Kyocera Mita America, Inc.        Equipment under lease

6/20/2003            OH00065323091          UCC1                 Lease Corporation of              Equipment under lease
                                                                 America
7/22/2003            20032040242            AMEND                Lease Corporation of              Equipment under lease
                                                                 America
12/10/2003           OH00071698012          UCC1                 JPMorgan Chase Bank               Accounts, Inventory,
                                                                                                   Equipment, etc.
3/15/2004            OH00074875899          UCC1                 Wilmington Trust Company          All assets of Debtor
8/19/2004            OH00080690926          UCC1                 JPMorgan Chase Bank               Accounts, Inventory,
                                                                                                   Equipment, etc.
4/13/2005            OH00088297829          UCC1                 JPMorgan Chase Bank               Accounts, Inventory,
                                                                                                   Equipment, etc.
4/14/2005            OH00088359477          UCC1                 Deutsche Bank Trust               Accounts, Inventory,
                                                                 Company Americas                  Equipment, etc.
4/15/2005            OH00088389399          UCC1                 Wilmington Trust Company          All assets of Debtor
7/31/2006            OH00104949186          UCC1                 NMHG Financial Services, Inc.     All equipment etc. of the
                                                                                                   Debtor
3/09/2007            OH0012694034           UCC1                 Main Street Bank                  Equipment and property
</TABLE>

<PAGE>

                          WINGFOOT VENTURES EIGHT, INC.
                           CSC Search through 3/30/07
                                    Delaware

<TABLE>
<CAPTION>
Filing Date           File Number        Type of Filing         Secured Party              Description of Collateral
-----------           -----------        --------------         -------------              -------------------------
<S>                   <C>                <C>                    <C>                        <C>
4/03/2003             30878077           UCC1                   JPMorgan Chase Bank        Accounts, Inventory, Equipment, etc.
3/15/2004             40717902           UCC1                   Wilmington Trust Company   All assets of Debtor
8/18/2004             42336404           UCC1                   JPMorgan Chase Bank        Accounts, Inventory, Equipment, etc.
4/12/2005             51118067           UCC1                   JPMorgan Chase Bank        Accounts, Inventory, Equipment, etc.
4/13/2005             51135509           UCC1                   Deutsche Bank Trust        Accounts, Inventory, Equipment, etc.
                                                                Company Americas
4/14/2005             51151027           UCC1                   Wilmington Trust Company   All assets of Debtor
</TABLE>
<PAGE>

                       THE GOODYEAR TIRE & RUBBER COMPANY
                           CSC Search through 3/30/07

                                      Ohio

<TABLE>
<CAPTION>

FILING DATE     FILE NUMBER   TYPE OF FILING             SECURED PARTY                          DESCRIPTION OF COLLATERAL
-----------     -----------   --------------             -------------                          -------------------------
<S>             <C>           <C>              <C>                                              <C>
 3/12/1991       AE0055607     UCC1                  Meridian Leasing Corporation               Equipment under lease
 12/3/1991        1045786      ASGN            The CIT Group/Equipment Financing, Inc.          Equipment under lease
 11/2/1995      11029504002    CONT            The CIT Group/Equipment Financing, Inc.          Equipment under lease
 2/28/1996       2299600124    CONT            The CIT Group/Equipment Financing, Inc.          Equipment under lease
12/23/1993        AK67354      UCC1                    Hewlett-Packard Company                  Equipment under lease
               (12239321001)
  9/8/1998      19982600134    CONT                    Hewlett-Packard Company                  Equipment under lease
  6/3/1994        AL04804      UCC1                       National City Bank                    No description of collateral
 5/25/1999      19991760003    CONT                       National City Bank                    No description of collateral
11/17/1998       AP0105531     UCC1                     Hinsbrook Bank & Trust                  Equipment under lease
11/17/1998       AP0105538     UCC1                     Hinsbrook Bank & Trust                  Equipment under lease
11/17/1998       AP0105533     UCC1                     Hinsbrook Bank & Trust                  Equipment under lease
11/17/1998       AP0105535     UCC1                     Hinsbrook Bank & Trust                  Equipment under lease
11/18/1998       AP0105035     UCC1                AT&T Systems Leasing Corporation             Equipment under lease
  1/4/1999      19990060007    ASGN                  First Bank of Highland Park                Equipment under lease
11/18/1998       AP0105872     UCC1                AT&T Systems Leasing Corporation             Equipment under lease
11/23/1998       AP0101351     UCC1                   TechTeam Capital Group Inc                Equipment under lease
 12/2/1998       AP0103063     UCC1                AT&T Systems Leasing Corporation             Equipment under lease
12/11/1998       AP0105094     UCC1                   Sequel Capital Corporation                Equipment under lease
12/11/1998       AP0105095     UCC1                   Sequel Capital Corporation                Equipment under lease
12/12/1998       AP0104871     UCC1                   TechTeam Capital Group Inc                Equipment under lease
 10/5/1999      19992460125    ASGN                  Sentry Financial Corporation               Equipment under lease
12/14/1998       AP0106957     UCC1                  Meridian Leasing Corporation               Equipment under lease
  2/9/1999      19990490335    ASGN             Park National Bank & Trust of Chicago           Equipment under lease
12/17/1998       AP0108198     UCC1                  Ameritech Credit Corporation               Equipment under lease
12/22/1998        AP011067     UCC1                Information Leasing Corporation              Equipment under lease
 1/12/1999       AP0114932     UCC1                   TechTeam Capital Group Inc                Equipment under lease
 1/29/1999       AP0119114     UCC1                  Meridian Leasing Corporation               Equipment under lease
  2/8/1999       AP0121823     UCC1                   TechTeam Capital Group Inc                Equipment under lease
 10/5/1999      19992460127    ASGN                  Sentry Financial Corporation               Equipment under lease
 2/11/1999       AP0120662     UCC1             Barrington Bank & Trust Company, N.A.           Equipment under lease
 2/22/1999       AP0125837     UCC1                   TechTeam Capital Group Inc                Equipment under lease
 2/24/1999       AP0126266     UCC1                    Hewlett-Packard Company                  Equipment under lease
  3/2/1999       AP0128759     UCC1                    Leasing Solutions, Inc.                  Equipment under lease
 5/27/1999      19991520006    ASGN                   First Union National Bank                 Equipment under lease
 3/15/1999       AP0127462     UCC1             Barrington Bank & Trust Company, N.A.           Equipment under lease
 3/16/1999       AP0133146     UCC1                   El Camino Resources, Ltd.                 Equipment under lease
 3/18/1999       AP0133341     UCC1                   TechTeam Capital Group Inc                Equipment under lease
 3/19/1999       AP0133756     UCC1                  Meridian Leasing Corporation               Equipment under lease
 3/19/1999       AP0133757     UCC1                  Meridian Leasing Corporation               Equipment under lease
 3/22/1999       AP0129008     UCC1            The CIT Group/Equipment Financing, Inc.          Equipment under lease
12/31/2003      20033650146    CONT            The CIT Group / Equipment Financing Inc.         Equipment under lease
 4/14/1999       AP0133853     UCC1             Barrington Bank & Trust Company, N.A.           Equipment under lease
 4/14/1999       AP0133854     UCC1             Barrington Bank & Trust Company, N.A.           Equipment under lease
</TABLE>

<PAGE>

<TABLE>
<CAPTION>
                              TYPE OF
FILING DATE     FILE NUMBER    FILING                 SECURED PARTY                         DESCRIPTION OF COLLATERAL
-----------     -----------   -------                 -------------                         -------------------------
<S>             <C>           <C>      <C>                                                  <C>
  4/22/1999      AP0136117     UCC1        The CIT Group/Equipment Financing, Inc.           Equipment under lease
  4/23/1999      AP0136581     UCC1                Hewlett-Packard Company                   Equipment under lease
   5/6/1999      AP0141302     UCC1           Fleet Business Credit Corporation              Equipment under lease
  5/10/1999      AP0142121     UCC1         Barrington Bank & Trust Company, N.A.            Equipment under lease
  5/10/1999      AP0142122     UCC1         Barrington Bank & Trust Company, N.A.            Equipment under lease
  5/10/1999      AP0147639     UCC1             International Bank of Chicago                Equipment under lease
  5/10/1999      AP0147641     UCC1             International Bank of Chicago                Equipment under lease
  5/17/1999      AP0150824     UCC1               TechTeam Capital Group Inc                 Equipment under lease
   6/4/1999      AP0148438     UCC1           Newcourt Technologies Corporation              Equipment under lease
   6/4/1999      AP0155182     UCC1               TechTeam Capital Group Inc                 Equipment under lease
  6/15/1999      AP0152016     UCC1            Information Leasing Corporation               Equipment under lease
  6/22/1999      AP0159696     UCC1              Meridian Leasing Corporation                Equipment under lease
   7/1/1999      AP0162521     UCC1           Synleaseco Delaware Business Trust               Land and Fixtures
   7/6/1999      AP0186816     UCC1                   National City Bank                     Equipment under lease
  7/27/1999      AP0164521     UCC1         Barrington Bank & Trust Company, N.A.            Equipment under lease
  7/27/1999      AP0164522     UCC1         Barrington Bank & Trust Company, N.A.            Equipment under lease
  7/30/1999      AP0165330     UCC1              Ameritech Credit Corporation                Equipment under lease
   8/9/1999      AP0174222     UCC1               El Camino Resources, Ltd.                  Equipment under lease
  8/13/1999      AP0168632     UCC1         Barrington Bank & Trust Company, N.A.            Equipment under lease
  8/13/1999      AP0168634     UCC1         Barrington Bank & Trust Company, N.A.            Equipment under lease
  8/20/1999      AP0177166     UCC1         Barrington Bank & Trust Company, N.A.            Equipment under lease
  8/31/1999      AP0178489     UCC1               TechTeam Capital Group LLC                 Equipment under lease
   9/2/1999      AP0185720     UCC1              Meridian Leasing Corporation                Equipment under lease
  9/20/1999      AP0182112     UCC1            Pitney Bowes Credit Corporation               Equipment under lease
  9/20/1999      AP0182422     UCC1            Pitney Bowes Credit Corporation               Equipment under lease
  2/28/2000     20000820053    AMEND           Pitney Bowes Credit Corporation               Equipment under lease
  4/21/2000     20001150097    ASGN    General Electric Capital Business Asset Funding       Equipment under lease
                                                         Corporation
  9/20/1999      AP0182423     UCC1            Pitney Bowes Credit Corporation               Equipment under lease
  9/20/1999      AP0182424     UCC1            Pitney Bowes Credit Corporation               Equipment under lease
  2/29/2000     20000820099    AMEND           Pitney Bowes Credit Corporation               Equipment under lease
  4/21/2000     20001150096    ASGN    General Electric Capital Business Asset Funding       Equipment under lease
                                                         Corporation
  9/20/1999      AP0182425     UCC1            Pitney Bowes Credit Corporation               Equipment under lease
  9/20/1999      AP0182426     UCC1            Pitney Bowes Credit Corporation               Equipment under lease
  2/29/2000     20000820100    AMEND           Pitney Bowes Credit Corporation               Equipment under lease
   6/9/2000     20001650115    AMEND           Pitney Bowes Credit Corporation               Equipment under lease
  10/1/1999      AP0183631     UCC1                 Michigan Heritage Bank                   Equipment under lease
  10/7/1999      AP0186582     UCC1                GTE Leasing Corporation                   Equipment under lease
  10/8/1999      AP0187849     UCC1             Norwest Financial Leasing Inc.               Equipment under lease
  10/8/1999      AP0187850     UCC1             Norwest Financial Leasing Inc.               Equipment under lease
 10/12/1999      AP0185402     UCC1              Ameritech Credit Corporation                Equipment under lease
 10/13/1999      AP0185810     UCC1             Alexander Capital Corporation                Equipment under lease
  11/3/1999      AP0193228     UCC1           National City Leasing Corporation              Equipment under lease
  2/14/2002     20020460634    AMEND          National City Leasing Corporation              Equipment under lease
 11/15/1999      AP0197603     UCC1            Pitney Bowes Credit Corporation               Equipment under lease
  4/21/2000     20001150095    ASGN    General Electric Capital Business Asset Funding       Equipment under lease
                                                         Corporation
 12/13/1999      AP0202305     UCC1           Fleet Business Credit Corporation              Equipment under lease
 12/23/1999      AP0204977     UCC1               TechTeam Capital Group LLC                 Equipment under lease
 12/23/1999      AP0204978     UCC1               TechTeam Capital Group LLC                 Equipment under lease
 12/23/1999      AP0204979     UCC1               TechTeam Capital Group LLC                 Equipment under lease
  1/25/2000      AP0208947     UCC1           Synleaseco Delaware Business Trust               Land and Fixtures
   09/12/03     20032590192    AMEND          Synleaseco Delaware Business Trust               Land and Fixtures
</TABLE>

<PAGE>

<TABLE>
<CAPTION>

FILING DATE     FILE NUMBER   TYPE OF FILING                 SECURED PARTY                       DESCRIPTION OF COLLATERAL
-----------     -----------   --------------                 -------------                       -------------------------
<S>            <C>            <C>             <C>                                                <C>
  2/28/2000       AP0222729    UCC1                     Meridian Leasing Corporation              Equipment under lease
   3/6/2000       AP0237205    UCC1                      El Camino Resources, Ltd.                Equipment under lease
   3/7/2000       AP0219120    UCC1                Park National Bank & Trust of Chicago          Equipment under lease
   3/7/2000       AP0219121    UCC1                Park National Bank & Trust of Chicago          Equipment under lease
   3/7/2000       AP0219122    UCC1                Park National Bank & Trust of Chicago          Equipment under lease
   3/9/2000       AP0219845    UCC1               The CIT Group/Equipment Financing, Inc.         Equipment under lease
   4/6/2000       AP0230439    UCC1                  Fleet Business Credit Corporation            Equipment under lease
  4/14/2000       AP0233065    UCC1                     Meridian Leasing Corporation              Equipment under lease
  6/13/2000     20001660123    ASGN                          Manufacturers Bank                   Equipment under lease
  4/17/2000       AP0233365    UCC1                      El Camino Resources, Ltd.                Equipment under lease
  4/18/2000       AP0233976    UCC1                  Fleet Business Credit Corporation            Equipment under lease
  5/24/2000       AP0242377    UCC1                       Citicorp Del Lease, Inc.                Equipment under lease
  5/31/2000       AP0265076    UCC1                  Newcourt Technologies Corporation            Equipment under lease
   6/5/2000       AP0245998    UCC1                     Meridian Leasing Corporation              Equipment under lease
   6/5/2000       AP0246377    UCC1                      TechTeam Capital Group LLC               Equipment under lease
   8/8/2000     20002240006    ASGN                          Manufacturers Bank                   Equipment under lease
  6/19/2000       AP0248542    UCC1                  Newcourt Technologies Corporation            Equipment under lease
  6/23/2000       AP0250668    UCC1                   Information Leasing Corporation             Equipment under lease
  6/28/2000       AP0251758    UCC1                     Meridian Leasing Corporation              Equipment under lease
  9/13/2000     20002930216    ASGN                          Manufacturers Bank                   Equipment under lease
  7/18/2000       AP0255194    UCC1                          Manufacturers Bank                   Equipment under lease
  7/26/2000       AP0267596    UCC1                Park National Bank & Trust of Chicago          Equipment under lease
  7/26/2000       AP0267597    UCC1                Park National Bank & Trust of Chicago          Equipment under lease
  7/31/2000       AP0260813    UCC1                          Manufacturers Bank                   Equipment under lease
  7/31/2000       AP0261210    UCC1                      El Camino Resources, Ltd.                Equipment under lease
  7/31/2000       AP0260815    UCC1                          Manufacturers Bank                   Equipment under lease
   8/3/2000       AP0259222    UCC1                     Meridian Leasing Corporation              Equipment under lease
  8/10/2000       AP0261701    UCC1                          Manufacturers Bank                   Equipment under lease
  8/22/2000       AP0265235    UCC1                     Meridian Leasing Corporation              Equipment under lease
 10/27/2000     20003460460    AMEND                    Meridian Leasing Corporation              Equipment under lease
  12/4/2000     20003570068    ASGN                          Manufacturers Bank                   Equipment under lease
  9/18/2000        AP280557    UCC1              StorageTek Financial Services Corporation        Equipment under lease
  9/18/2000        AP285793    UCC1                    International Bank of Chicago              Equipment under lease
  9/18/2000        AP285794    UCC1                    International Bank of Chicago              Equipment under lease
  9/20/2000        AP286264    UCC1                      El Camino Resources, Ltd.                Equipment under lease
  10/6/2000        AP291661    UCC1                     Meridian Leasing Corporation              Equipment under lease
 10/18/2000        AP286900    UCC1                       Citicorp Del Lease, Inc.                Equipment under lease
 10/20/2000        AP288325    UCC1                          Manufacturers Bank                   Equipment under lease
 10/24/2000        AP288707    UCC1                Park National Bank & Trust of Chicago          Equipment under lease
  11/2/2000        AP290058    UCC1                   Information Leasing Corporation             Equipment under lease
  11/2/2000        AP290059    UCC1                   Information Leasing Corporation             Equipment under lease
  11/2/2000        AP290062    UCC1                   Information Leasing Corporation             Equipment under lease
  11/2/2000        AP290063    UCC1                   Information Leasing Corporation             Equipment under lease
  11/6/2000        AP298467    UCC1                   Pitney Bowes Credit Corporation             Equipment under lease
 11/13/2000        AP300330    UCC1           General Electric Capital Business Asset Funding     Equipment under lease
                                                                Corporation
 12/22/2000        AP302820    UCC1                Park National Bank & Trust of Chicago          Equipment under lease
 12/27/2000        AP304319    UCC1                           Programlease.com                           Software
   1/3/2001        AP309100    UCC1                  Fleet Business Credit Corporation            Equipment under lease
   1/3/2001        AP309101    UCC1                  Fleet Business Credit Corporation            Equipment under lease
   1/8/2001        AP306058    UCC1                   Information Leasing Corporation             Equipment under lease
  1/10/2001        AP312517    UCC1                Park National Bank & Trust of Chicago          Equipment under lease
   2/5/2001        AP311871    UCC1                          Manufacturers Bank                   Equipment under lease
</TABLE>

<PAGE>

<TABLE>
<CAPTION>

FILING DATE     FILE NUMBER   TYPE OF FILING                   SECURED PARTY                     DESCRIPTION OF COLLATERAL
-----------     -----------   --------------                   -------------                     -------------------------
<S>            <C>            <C>               <C>                                              <C>
   2/5/2001       AP311888     UCC1                     Albany Bank & Trust Company N.A.          Equipment under lease
   2/8/2001       AP312361     UCC1                          IBM Credit Corporation               Equipment under lease
   3/8/2001       AP317510     UCC1                     Information Leasing Corporation           Equipment under lease
  3/19/2001       AP321699     UCC1                         Hewlett-Packard Company               Equipment under lease
  3/23/2001       AP322222     UCC1                          IBM Credit Corporation               Equipment under lease
  3/23/2001       AP322495     UCC1                     O/E Systems, Inc.dba M/C Leasing          Equipment under lease
  3/23/2001       AP322511     UCC1                  Park National Bank & Trust of Chicago        Equipment under lease
  3/26/2001       AP333491     UCC1                     Pitney Bowes Credit Corporation           Equipment under lease
   4/5/2001       AP337632     UCC1                             ICX Corporation                   Equipment under lease
   4/5/2001       AP337635     UCC1                             ICX Corporation                   Equipment under lease
  4/12/2001       AP337097     UCC1                              Mellon Leasing                   Equipment under lease
  4/17/2001       AP328497     UCC1                            Manufacturers Bank                 Equipment under lease
  4/30/2001       AP331651     UCC1                            Manufacturers Bank                 Equipment under lease
  4/30/2001       AP349317     UCC1                     Pitney Bowes Credit Corporation           Equipment under lease
   8/6/2001     20012200508    ASGN                    The Goodyear Tire & Rubber Company         Equipment under lease
  5/17/2001       AP346928     UCC1                       Meridian Leasing Corporation            Equipment under lease
  5/17/2001       AP346932     UCC1                       Meridian Leasing Corporation            Equipment under lease
  7/16/2001    OH00035988144   UCC1                            Manufacturers Bank                 Equipment under lease
  7/16/2001    OH00035988588   UCC1                       Meridian Leasing Corporation            Equipment under lease
  7/30/2001    OH00036585636   UCC1                       Meridian Leasing Corporation            Equipment under lease
   8/8/2001    OH00037016298   UCC1                       Meridian Leasing Corporation            Equipment under lease
  8/23/2001    OH00037626605   UCC1                       Meridian Leasing Corporation            Equipment under lease
  9/17/2001     20012610516    ASGN                            Manufacturers Bank                 Equipment under lease
  10/9/2001     20012840574    ASGN                            Manufacturers Bank                 Equipment under lease
  8/24/2001    OH00037728631   UCC1                     Information Leasing Corporation           Equipment under lease
  8/24/2001    OH00037773292   UCC1                  Park National Bank & Trust of Chicago        Equipment under lease
  8/27/2001    OH00037865984   UCC1                      Alexander Capital Corporation            Equipment under lease
  10/5/2001     20012820042    ASGN                            Manufacturers Bank                 Equipment under lease
  8/31/2001    OH00038051526   UCC1                            Manufacturers Bank                 Equipment under lease
  8/31/2001    OH00038052205   UCC1                            Manufacturers Bank                 Equipment under lease
  9/26/2001     20012710206    ASGN                            Manufacturers Bank                 Equipment under lease
  9/10/2001    OH00038406347   UCC1                            Manufacturers Bank                 Equipment under lease
  9/10/2001    OH00038406458   UCC1                            Manufacturers Bank                 Equipment under lease
  9/10/2001    OH00038406569   UCC1                            Manufacturers Bank                 Equipment under lease
  9/10/2001    OH00038431431   UCC1                            O/E Systems, Inc.                  Equipment under lease
  3/12/2002     20020730170    ASGN                  Park National Bank & Trust of Chicago        Equipment under lease
   5/7/2002     20021290152    ASGN                   General Electric Capital Corporation        Equipment under lease
   5/8/2002     20021300246    AMEND                  General Electric Capital Corporation        Equipment under lease
  5/13/2002     20021340846    AMEND                  General Electric Capital Corporation        Equipment under lease
  5/21/2002     20021430494    ASGN                   General Electric Capital Corporation        Equipment under lease
  5/21/2002     20021430494    AMEND                  General Electric Capital Corporation        Equipment under lease
  7/23/2002     20022050928    ASGN                   General Electric Capital Corporation        Equipment under lease
   8/7/2002     20022210024    ASGN                   General Electric Capital Corporation        Equipment under lease
  8/20/2002     20022340394    ASGN                   General Electric Capital Corporation        Equipment under lease
  10/8/2002     20022830134    ASGN                   General Electric Capital Corporation        Equipment under lease
 10/15/2002     20022890368    AMEND                  General Electric Capital Corporation        Equipment under lease
 10/15/2002     20022890368    ASGN                   General Electric Capital Corporation        Equipment under lease
 11/19/2002     20023250136    ASGN                   General Electric Capital Corporation        Equipment under lease
 11/19/2002     20023250252    ASGN                   General Electric Capital Corporation        Equipment under lease
  2/18/2003     20030510284    ASGN                       First Bank of Highland Park             Equipment under lease
  9/17/2001    OH00038629531   UCC1                            Manufacturers Bank                 Equipment under lease
  9/17/2001    OH00038630009   UCC1                            Manufacturers Bank                 Equipment under lease
  9/17/2001    OH00038630221   UCC1                            Manufacturers Bank                 Equipment under lease
  9/18/2001    OH00038742379   UCC1                             ICX Corporation                   Equipment under lease
</TABLE>

<PAGE>

<TABLE>
<CAPTION>

FILING DATE     FILE NUMBER   TYPE OF FILING                 SECURED PARTY                       DESCRIPTION OF COLLATERAL
-----------     -----------   --------------                 -------------                       -------------------------
<S>            <C>            <C>             <C>                                                <C>
  9/19/2001    OH00038783547   UCC1                    Relational Funding Corporation             Equipment under lease
  9/19/2001    OH00038783658   UCC1                    Relational Funding Corporation             Equipment under lease
  9/26/2001    OH00039058501   UCC1                   Information Leasing Corporation             Equipment under lease
  9/26/2001    OH00039105532   UCC1                     Meridian Leasing Corporation              Equipment under lease
  9/28/2001    OH00039171894   UCC1                Park National Bank & Trust of Chicago          Equipment under lease
  10/3/2001    OH00039461475   UCC1               Key Equipment Finance, a Division of Key        Equipment under lease
                                                          Corporate Capital, Inc.
  2/28/2002     20020630002    AMEND              Key Equipment Finance, a Division of Key        Equipment under lease
                                                          Corporate Capital, Inc.
 10/15/2001    OH00039886263   UCC1                    Alexander Capital Corporation              Equipment under lease
 12/19/2001     20013380144    AMEND                         Manufacturers Bank                   Equipment under lease
 10/23/2001    OH00040349884   UCC1                       Hewlett-Packard Company                 Equipment under lease
 10/24/2001    OH00040365979   UCC1                Park National Bank & Trust of Chicago          Equipment under lease
 10/26/2001    OH00040458673   UCC1                Park National Bank & Trust of Chicago          Equipment under lease
  11/6/2001    OH00040962672   UCC1                     National City Leasing Corp.               Equipment under lease
 11/14/2001    OH00041356436   UCC1                     Meridian Leasing Corporation              Equipment under lease
 11/14/2001    OH00041356981   UCC1                     Meridian Leasing Corporation              Equipment under lease
 11/26/2001    OH00041763237   UCC1                     National City Leasing Corp.               Equipment under lease
 11/28/2001    OH00041890024   UCC1                       Hewlett-Packard Company                 Equipment under lease
 11/30/2001    OH00041991937   UCC1                    Goodyear Aircraft Trust 2001-1                    Aircraft
  12/3/2001    OH00042189826   UCC1              Harwick Standard Distributing Corporation              Chemicals
   1/9/2002     20020110032    AMEND             Harwick Standard Distribution Corporation        Equipment under lease
  12/4/2001    OH00042166323   UCC1                    Alexander Capital Corporation              Equipment under lease
  1/30/2002     20020310432    ASGN           MB Financial Bank, N.A., F/K/A Manufactures Bank    Equipment under lease
  12/4/2001    OH00042166545   UCC1                    Alexander Capital Corporation              Equipment under lease
  1/25/2002     20020290386    ASGN           MB Financial Bank, N.A., F/K/A Manufactures Bank    Equipment under lease
 12/13/2001    OH00042660200   UCC1                       Hewlett-Packard Company                 Equipment under lease
 12/13/2001    OH00042662335   UCC1                     Meridian Leasing Corporation              Equipment under lease
 12/13/2001    OH00042662446   UCC1                     Meridian Leasing Corporation              Equipment under lease
 12/13/2001    OH00042662557   UCC1                     Meridian Leasing Corporation              Equipment under lease
 12/26/2001    OH00043159793   UCC1                    Relational Funding Corporation             Equipment under lease
 12/26/2001    OH00043159915   UCC1                    Relational Funding Corporation             Equipment under lease
 12/31/2001    OH00043318105   UCC1                    Alexander Capital Corporation              Equipment under lease
  1/31/2002     20020320616    ASGN                       MB Financial Bank, N.A.                 Equipment under lease
   1/2/2002    OH00043437238   UCC1                           NCR Corporation                     Equipment under lease
   1/2/2002    OH00043440831   UCC1                CIT Communications Finance Corporation         Equipment under lease
   1/8/2002    OH00043698220   UCC1                     Meridian Leasing Corporation                    Equipment
   1/8/2002    OH00043698664   UCC1                     Meridian Leasing Corporation              Equipment under lease
  2/25/2002     20020580140    ASGN                       MB Financial Bank, N.A.                 Equipment under lease
  1/11/2002    OH00043853472   UCC1                 Lasalle National Leasing Corporation          Equipment under lease
  2/11/2002    OH00045129126   UCC1                       Hewlett-Packard Company                 Equipment under lease
  2/12/2002    OH00045182774   UCC1                CIT Communications Finance Corporation         Equipment under lease
  2/25/2002    OH00045609821   UCC1                   Information Leasing Corporation             Equipment under lease
  2/25/2002    OH00045645483   UCC1                     Meridian Leasing Corporation              Equipment under lease
   3/1/2002    OH00045821992   UCC1                       Hewlett-Packard Company                 Equipment under lease
   3/5/2002    OH00045991860   UCC1                    Alexander Capital Corporation              Equipment under lease
   3/5/2002    OH00046004153   UCC1                    Alexander Capital Corporation              Equipment under lease
   4/9/2002     20021010062    ASGN                       MB Financial Bank, N.A.                 Equipment under lease
</TABLE>

<PAGE>

<TABLE>
<CAPTION>

FILING DATE     FILE NUMBER   TYPE OF FILING                  SECURED PARTY                      DESCRIPTION OF COLLATERAL
-----------     -----------   --------------                  -------------                      -------------------------
<S>            <C>            <C>              <C>                                               <C>
   3/7/2002    OH00046117980   UCC1                         IBM Credit Corporation                Equipment under lease
  3/12/2002     20020710080    AMEND                        IBM Credit Corporation                Equipment under lease
   3/7/2002    OH00046132396   UCC1                  Gatx Technology Services Corporation         Equipment under lease
   3/7/2002    OH00046132518   UCC1                  Gatx Technology Services Corporation         Equipment under lease
  3/18/2002    OH00046594536   UCC1                      Meridian Leasing Corporation                   Equipment
  3/18/2002    OH00046608608   UCC1                            ICX Corporation                    Equipment under lease
  3/21/2002    OH00046764850   UCC1                     Alexander Capital Corporation             Equipment under lease
  5/20/2002     20021420226    ASGN                        MB Financial Bank, N.A.                Equipment under lease
  3/22/2002    OH00046822137   UCC1                        Hewlett-Packard Company                Equipment under lease
  4/15/2002    OH00047909768   UCC1                      Meridian Leasing Corporation             Equipment under lease
  6/26/2002     20021790486    ASGN                        MB Financial Bank, N.A.                Equipment under lease
  6/26/2002     20021790488    AMEND                  The Goodyear Tire & Rubber Company          Equipment under lease
  4/18/2002    OH00048044886   UCC1                  Lasalle National Leasing Corporation         Equipment under lease
  4/30/2002    OH00048606595   UCC1                 CIT Communications Finance Corporation        Equipment under lease
   5/6/2002    OH00048882771   UCC1                         IBM Credit Corporation                Equipment under lease
   5/6/2002    OH00048922383   UCC1                     Alexander Capital Corporation             Equipment under lease
  5/22/2002    OH00049706518   UCC1                     Alexander Capital Corporation             Equipment under lease
  5/29/2002    OH00049932072   UCC1                  Lasalle National Leasing Corporation         Equipment under lease
  6/12/2002    OH00050482434   UCC1                      Sentry Financial Corporation             Equipment under lease
  9/24/2002     20022690252    ASGN                        MB Financial Bank, N.A.                Equipment under lease
  6/12/2002    OH00050485026   UCC1                      Sentry Financial Corporation             Equipment under lease
  9/24/2002     20022690266    ASGN                        MB Financial Bank, N.A.                Equipment under lease
  6/17/2002    OH00050697075   UCC1                     Alexander Capital Corporation             Equipment under lease
  6/17/2002    OH00050713627   UCC1                         IBM Credit Corporation                Equipment under lease
  6/18/2002    OH00050757043   UCC1                         IBM Credit Corporation                Equipment under lease
  6/25/2002    OH00051043708   UCC1                     Relational Funding Corporation            Equipment under lease
  12/6/2002     20023440222    ASGN                      First Bank of Highland Park              Equipment under lease
  6/25/2002    OH00051048192   UCC1                         IBM Credit Corporation                Equipment under lease
  6/27/2002    OH00051190739   UCC1                         IBM Credit Corporation                Equipment under lease
   7/1/2002    OH00051313145   UCC1                  Lasalle National Leasing Corporation         Equipment under lease
   7/8/2002    OH00051611046   UCC1                            ICX Corporation                    Equipment under lease
  7/12/2002    OH00051757498   UCC1                    Information Leasing Corporation            Equipment under lease
  7/24/2002    OH00052287159   UCC1                        Hewlett-Packard Company                Equipment under lease
  7/24/2002    OH00052319774   UCC1                         IBM Credit Corporation                Equipment under lease
  7/25/2002    OH00052334857   UCC1                 CIT Communications Finance Corporation        Equipment under lease
  7/29/2002    OH00052476049   UCC1                      Meridian Leasing Corporation             Equipment under lease
   8/1/2002    OH00052632192   UCC1                         IBM Credit Corporation                Equipment under lease
   8/2/2002    OH00052683715   UCC1                         IBM Credit Corporation                Equipment under lease
   8/5/2002    OH00052749523   UCC1                         IBM Credit Corporation                Equipment under lease
  8/12/2002    OH00053015266   UCC1                 Barrington Bank & Trust Company, N.A.         Equipment under lease
  8/12/2002    OH00053017280   UCC1                  Lasalle National Leasing Corporation         Equipment under lease
  8/14/2002    OH00053168148   UCC1                     Alexander Capital Corporation             Equipment under lease
 10/25/2002     20023020190    UCC3                        MB Financial Bank, N.A.                Equipment under lease
  8/16/2002    OH00053238894   UCC1                      Meridian Leasing Corporation             Equipment under lease
   9/9/2002     20022530096    ASGN                        MB Financial Bank, N.A.                Equipment under lease
 10/21/2002     20022960166    ASGN                        MB Financial Bank, N.A.                      Equipment
   9/3/2002    OH00053820081   UCC1                    Toyota Motor Credit Corporation                  Equipment
   9/9/2002    OH00054005600   UCC1                      Meridian Leasing Corporation             Equipment under lease
  9/10/2002    OH00054085466   UCC1                  Lasalle National Leasing Corporation         Equipment under lease
  9/10/2002    OH00054085799   UCC1                  Lasalle National Leasing Corporation         Equipment under lease
  9/10/2002    OH00054085911   UCC1                  Lasalle National Leasing Corporation         Equipment under lease
  9/11/2002    OH00054123165   UCC1                     Relational Funding Corporation            Equipment under lease
</TABLE>

<PAGE>

<TABLE>
<CAPTION>

FILING DATE     FILE NUMBER   TYPE OF FILING                   SECURED PARTY                     DESCRIPTION OF COLLATERAL
-----------     -----------   --------------                   -------------                     -------------------------
<S>            <C>            <C>               <C>                                              <C>
  12/6/2002     20023440236    ASGN                       First Bank of Highland Park             Equipment under lease
  9/11/2002    OH00054123943   UCC1                      Relational Funding Corporation           Equipment under lease
  12/6/2002     20023440246    ASGN                       First Bank of Highland Park             Equipment under lease
  9/11/2002    OH00054124400   UCC1                      Relational Funding Corporation           Equipment under lease
  12/6/2002     20023440228    ASGN                       First Bank of Highland Park             Equipment under lease
  9/12/2002    OH00054152631   UCC1                 Key Equipment Finance, a Division of Key      Equipment under lease
                                                            Corporate Capital, Inc.
  9/12/2002    OH00054184244   UCC1                             ICX Corporation                   Equipment under lease
  9/17/2002    OH00054331621   UCC1                      Alexander Capital Corporation            Equipment under lease
 10/25/2002     20023020184    ASGN                         MB Financial Bank, N.A.               Equipment under lease
  9/19/2002    OH00054440076   UCC1                        Fleet Business Credit, LLC             Equipment under lease
  9/19/2002    OH00054440521   UCC1                        Fleet Business Credit, LLC             Equipment under lease
  9/20/2002    OH00054463024   UCC1                        Tennant Financial Services             Equipment under lease
  9/23/2002    OH00054509810   UCC1                      Alexander Capital Corporation            Equipment under lease
  9/30/2002    OH00054787909   UCC1                      Pacific Century Leasing, Inc.            Equipment under lease
   1/3/2003     20030060608    AMEND                      Bank of Hawaii Leasing, Inc.            Equipment under lease
  9/30/2002    OH00054788244   UCC1                      Pacific Century Leasing, Inc.            Equipment under lease
  8/29/2003     20032460212    AMEND                      Bank of Hawaii Leasing, Inc.            Equipment under lease
  10/3/2002    OH00054928535   UCC1                StorageTek Financial Services Corporation      Equipment under lease
  10/3/2002    OH00054950259   UCC1                     Siemens Financial Services, Inc.          Equipment under lease
  8/11/2003     20032240540    AMEND                    Siemens Financial Services, Inc.          Equipment under lease
  10/3/2002    OH00054950471   UCC1                     Siemens Financial Services, Inc.          Equipment under lease
 10/15/2002    OH00055330519   UCC1                           Sequel Capital, LLC                 Equipment under lease
 10/17/2002    OH00055496094   UCC1                             ICX Corporation                   Equipment under lease
 10/17/2002    OH00055527930   UCC1                         UPS Capital Corporation               Equipment under lease
 10/21/2002    OH00055577329   UCC1                       Meridian Leasing Corporation            Equipment under lease
  1/13/2003     20030140572    ASGN                       First Bank of Highland Park             Equipment under lease
 10/24/2002    OH00055758888   UCC1                     Information Leasing Corporation           Equipment under lease
 10/24/2002    OH00055766097   UCC1                      Alexander Capital Corporation            Equipment under lease
 11/22/2002     20023290564    ASGN                         MB Financial Bank, N.A.               Equipment under lease
 10/24/2002    OH00055776331   UCC1                          IBM Credit Corporation               Equipment under lease
 10/28/2002    OH00055924508   UCC1                        Fleet Business Credit, LLC             Equipment under lease
  11/4/2002    OH00056181341   UCC1                       Meridian Leasing Corporation            Equipment under lease
  11/4/2002    OH00056213300   UCC1                     Information Leasing Corporation           Equipment under lease
 11/26/2002    OH00057124988   UCC1                   General Electric Capital Corporation        Equipment under lease
  12/3/2002    OH00057323778   UCC1                   Gatx Technology Services Corporation        Equipment under lease
 12/10/2002    OH00057656985   UCC1                           D.L. Peterson Trust                 Equipment under lease
 12/19/2002    OH00058092829   UCC1                     Siemens Financial Services, Inc.          Equipment under lease
 12/23/2002    OH00058198015   UCC1                       Meridian Leasing Corporation            Equipment under lease
 12/26/2002    OH00058297671   UCC1                       Ameritech Credit Corporation            Equipment under lease
 12/31/2002    OH00058466549   UCC1                   Gatx Technology Services Corporation        Equipment under lease
   1/6/2003    OH00058613582   UCC1                       Ameritech Credit Corporation            Equipment under lease
  1/10/2003    OH00058905965   UCC1                      Yale Financial Services, Inc.            Equipment under lease
</TABLE>

<PAGE>

<TABLE>
<CAPTION>

FILING DATE     FILE NUMBER   TYPE OF FILING                  SECURED PARTY                      DESCRIPTION OF COLLATERAL
-----------     -----------   --------------                  -------------                      -------------------------
<S>            <C>            <C>              <C>                                               <C>
 1/13/2003     OH00058969181   UCC1                  Lasalle National Leasing Corporation         Equipment under lease
 1/17/2003     OH00059144922   UCC1                  Lasalle National Leasing Corporation         Equipment under lease
 1/22/2003     OH00059271719   UCC1                      Ameritech Credit Corporation             Equipment under lease
 1/22/2003     OH00059272276   UCC1                      Ameritech Credit Corporation             Equipment under lease
 1/27/2003     OH00059398595   UCC1                      Ameritech Credit Corporation             Equipment under lease
 1/29/2003     OH00059486794   UCC1                     Alexander Capital Corporation             Equipment under lease
 1/29/2003     OH00059492989   UCC1                     Alexander Capital Corporation             Equipment under lease
 1/31/2003     OH00059559921   UCC1            Cupertino National Bank c/o Greater Bay Capital    Equipment under lease
  2/6/2003     OH00059796620   UCC1                        Zions Credit Corporation               Equipment under lease
  2/6/2003     OH00059796842   UCC1                        Zions Credit Corporation               Equipment under lease
 2/10/2003     OH00059864463   UCC1                      Ameritech Credit Corporation             Equipment under lease
  4/2/2003      20030940160    AMEND                     Ameritech Credit Corporation             Equipment under lease
 2/10/2003     OH00059868734   UCC1                             IBM Credit LLC                    Equipment under lease
 2/11/2003     OH00059956822   UCC1                             IBM Credit LLC                    Equipment under lease
 2/12/2003     OH00060007036   UCC1                      Ameritech Credit Corporation             Equipment under lease
 2/12/2003     OH00060007147   UCC1                      Ameritech Credit Corporation             Equipment under lease
 2/14/2003     OH00060087458   UCC1                      Meridian Leasing Corporation             Equipment under lease
 5/13/2003      20031350328    ASGN                        MB Financial Bank, N.A.                Equipment under lease
 2/21/2003     OH00060294679   UCC1                 CIT Communications Finance Corporation        Equipment under lease
 2/21/2003     OH00060322701   UCC1                          United Defense, L.P.                       Inventory
  3/6/2003     OH00060726121   UCC1                             IBM Credit LLC                    Equipment under lease
 3/11/2003     OH00060912530   UCC1                     Alexander Capital Corporation             Equipment under lease
  5/2/2003      20031180254    ASGN                        MB Financial Bank, N.A.                Equipment under lease
 3/12/2003     OH00060987224   UCC1                     Alexander Capital Corporation             Equipment under lease
  5/2/2003      20031180256    ASGN                        MB Financial Bank, N.A.                Equipment under lease
 3/18/2003     OH00061178816   UCC1                      Ameritech Credit Corporation             Equipment under lease
 3/21/2003     OH00061352856   UCC1                      Ameritech Credit Corporation             Equipment under lease
  4/2/2003     OH00061817256   UCC1                      Ameritech Credit Corporation             Equipment under lease
  4/2/2003     OH00061825354   UCC1                      Ameritech Credit Corporation             Equipment under lease
  5/2/2003      20031250302    AMEND                     Ameritech Credit Corporation             Equipment under lease
  4/2/2003     OH00061825687   UCC1                      Ameritech Credit Corporation             Equipment under lease
</TABLE>

<PAGE>

<TABLE>
<CAPTION>

FILING DATE     FILE NUMBER   TYPE OF FILING                 SECURED PARTY                       DESCRIPTION OF COLLATERAL
-----------     -----------   --------------                 -------------                       -------------------------
<S>            <C>            <C>                <C>                                       <C>
   4/2/2003    OH00061826033   UCC1                     Ameritech Credit Corporation              Equipment under lease
   4/4/2003    OH00061895876   UCC1                         JPMorgan Chase Bank            Accounts, Inventory, Equipment, etc.
  8/22/2003     20032370294    AMEND                        JPMorgan Chase Bank               Partial release on assets sold
  8/22/2003     20032370294   RELEASE                       JPMorgan Chase Bank               Partial release on assets sold
   4/7/2003    OH00061945944   UCC1                            IBM Credit LLC                     Equipment under lease
  4/25/2003    OH00062869236   UCC1                     Meridian Leasing Corporation              Equipment under lease
  4/25/2003    OH00062870360   UCC1                     Meridian Leasing Corporation              Equipment under lease
   5/8/2003    OH00063457507   UCC1                       UPS Capital Corporation                 Equipment under lease
   5/9/2003    OH00063534349   UCC1                   Siemens Financial Services, Inc.            Equipment under lease
  5/12/2003    OH00063648411   UCC1                    Alexander Capital Corporation              Equipment under lease
  5/30/2003    OH00064435350   UCC1                     Meridian Leasing Corporation              Equipment under lease
  5/30/2003    OH00064435572   UCC1                     Meridian Leasing Corporation              Equipment under lease
  8/18/2003     20032180336    AMEND                    Meridian Leasing Corporation              Equipment under lease
  5/30/2003    OH00064435794   UCC1                     Meridian Leasing Corporation              Equipment under lease
  5/30/2003    OH00064435916   UCC1                     Meridian Leasing Corporation              Equipment under lease
   8/4/2003     20032180338    AMEND                    Meridian Leasing Corporation              Equipment under lease
  6/12/2003    OH00064974998   UCC1                     Meridian Leasing Corporation              Equipment under lease
  6/12/2003    OH00064975344   UCC1                     Meridian Leasing Corporation              Equipment under lease
   8/4/2003     20032180330    AMEND                    Meridian Leasing Corporation              Equipment under lease
  6/23/2003    OH00065417030   UCC1                     Meridian Leasing Corporation              Equipment under lease
  6/23/2003    OH00065417141   UCC1                     Meridian Leasing Corporation              Equipment under lease
   7/1/2003    OH00065784885   UCC1                CIT Communications Finance Corporation         Equipment under lease
   7/8/2003    OH00065988281   UCC1                            IBM Credit LLC                     Equipment under lease
   8/5/2003    OH00067036791   UCC1                    Alexander Capital Corporation              Equipment under lease
   9/9/2003     20032530484    ASGN                       MB Financial Bank, N.A.                 Equipment under lease
  8/29/2003    OH00067942429   UCC1                 Gatx Technology Services Corporation          Equipment under lease
   9/2/2003    OH00068024000   UCC1                     Bank of Hawaii Leasing, Inc.              Equipment under lease
   9/4/2003    OH00068112643   UCC1                      Fleet Business Credit LLC                Equipment under lease
  9/16/2003    OH00068545751   UCC1                  Synleaseco Delaware Business Trust             Land and Fixtures
  9/16/2003    OH00068545862   UCC1                  Synleaseco Delaware Business Trust             Land and Fixtures
  9/22/2003    OH00068751637   UCC1                     Meridian Leasing Corporation              Equipment under lease
  9/22/2003    OH00068763228   UCC1                      Ontario Credit Corporation               Equipment under lease
  10/3/2003    OH00069530589   UCC1                   Siemens Financial Services, Inc.            Equipment under lease
 10/14/2003    OH00069467796   UCC1                     Meridian Leasing Corporation              Equipment under lease
 10/20/2003    OH00069725986   UCC1                           EMC Corporation                     Equipment under lease
 10/20/2003    OH00069728023   UCC1                           EMC Corporation                     Equipment under lease
 10/20/2003    OH00069763895   UCC1                     Meridian Leasing Corporation              Equipment under lease
 10/20/2003    OH00069798323   UCC1                   Toyota Motor Credit Corporation             Equipment under lease
  11/4/2003    OH00070260054   UCC1              ExxonMobil Chemical Company a Division of              Chemicals
                                                          Exxon Mobil Corporation
  12/5/2003    OH00071524651   UCC1                         D.L. Peterson Trust                   Equipment under lease
 12/22/2003    OH00072134079   UCC1                     Meridian Leasing Corporation              Equipment under lease
 12/23/2003    OH00072086581   UCC1                       Rhein Chemie Corporation                    Raw Materials
 12/29/2003     20033630444    AMEND                      Rhein Chemie Corporation                    Raw Materials
 12/29/2003    OH00072236227   UCC1                       Rhein Chemie Corporation                    Raw Materials
</TABLE>

<PAGE>

<TABLE>
<CAPTION>

FILING DATE     FILE NUMBER   TYPE OF FILING                 SECURED PARTY                       DESCRIPTION OF COLLATERAL
-----------     -----------   --------------                 -------------                       -------------------------
<S>            <C>            <C>                 <C>                                            <C>
  1/2/2004     OH00072485517   UCC1               The CIT Group / Equipment Financing Inc.        Equipment under lease
 1/21/2004     OH00073084801   UCC1                          Xerox Corporation                    Equipment under lease
  2/2/2004     OH00073453137   UCC1                         Alliance Bank, N.A.                   Equipment under lease
 2/10/2004     OH00073795010   UCC1                         Alliance Bank, N.A.
 2/10/2004     OH00073794886   UCC1                         Alliance Bank, N.A.
 2/23/2004     OH00074136126   UCC1                   Information Leasing Corporation
  3/5/2004     OH00074602983   UCC1                   Toyota Motor Credit Corporation
 3/15/2004     OH00074875900   UCC1                       Wilmington Trust Company
 3/18/2004     OH00075044889   UCC1                    Barloworld Fleet Leasing, LLC
 3/22/2004     OH00075139729   UCC1                     Meridian Leasing Corporation
 3/22/2004     OH00075139618   UCC1                     Meridian Leasing Corporation
 3/22/2004     OH00075139507   UCC1                     Meridian Leasing Corporation
 3/22/2004     OH00075139496   UCC1                     Meridian Leasing Corporation
 3/30/2004     OH00075489366   UCC1                     Meridian Leasing Corporation
 3/30/2004     OH00075489669   UCC1                     Meridian Leasing Corporation
 3/30/2004     OH00075489811   UCC1                     Meridian Leasing Corporation
 3/30/2004     OH00075490501   UCC1                     Meridian Leasing Corporation
 3/30/3004     OH00075489033   UCC1                     Meridian Leasing Corporation
 3/30/2004      OH0007590167   UCC1                     Meridian Leasing Corporation
 3/30/2004     OH00075490389   UCC1                     Meridian Leasing Corporation
 3/30/2004     OH00075490490   UCC1                     Meridian Leasing Corporation
  4/2/2004     OH00075627633   UCC1                   Information Leasing Corporation
 4/12/2004      20041050716    AMEND                  Information Leasing Corporation
 4/14/2004     OH00075909449   UCC1                Technology Investment Partners, L.L.C.
 4/15/2004     OH00076103745   UCC1                      Ontario Credit Corporation
 4/16/2004     OH00076179774   UCC1                         Alliance Bank, N.A.
 4/16/2004     OH00076179774   UCC1                      Ontario Credit Corporation
 4/19/2004     OH00076252023   UCC1                     Meridian Leasing Corporation
</TABLE>

<PAGE>

<TABLE>
<CAPTION>

FILING DATE     FILE NUMBER   TYPE OF FILING                 SECURED PARTY                       DESCRIPTION OF COLLATERAL
-----------     -----------   --------------                 -------------                       -------------------------
<S>            <C>            <C>                  <C>                                     <C>
 4/19/2004     OH00076251900   UCC1                     Meridian Leasing Corporation
 4/28/2004     OH00076551047   UCC1                          Herc Exchange, LLC
 5/14/2004     OH00077299931   UCC1                         Alliance Bank, N.A.
 5/14/2004     OH00077299931   UCC1                      Ontario Credit Corporation
 5/20/2004     OH00077343714   UCC1                Technology Investment Partners, L.L.C.
 5/26/2004     OH00077519434   UCC1                Technology Investment Partners, L.L.C.
 5/26/2004     OH00077686598   UCC1                    Alexander Capital Corporation
  6/1/2004     OH00077868170   UCC1                     Meridian Leasing Corporation
  6/2/2004     OH00077950195   UCC1                     Ameritech Credit Corporation
 6/17/2004     OH00078549923   UCC1                     Springs Leasing Corporation
 6/24/2004      20041760706    ASGN                       MB Financial Bank, N.A.
 7/13/2004     OH00079372424   UCC1                           EMC Corporation
 7/13/2004     OH00079372424   UCC1                      Fleet Business Credit LLC
 7/14/2004     OH00079457808   UCC1                           EMC Corporation
 7/14/2004     OH00079457808   UCC1                      Fleet Business Credit LLC
 7/29/2004     OH00080030564   UCC1                    Alexander Capital Corporation
  8/4/2004      20042180630    ASGN                  National City Leasing Corporation            Equipment under lease
 8/19/2004     OH00080690815   UCC1                         JPMorgan Chase Bank            Accounts, Inventory, Equipment, etc.
 8/23/2004     OH00080790049   UCC1                     Ameritech Credit Corporation              Equipment under lease
 8/27/2004     OH00080974534   UCC1                     Ameritech Credit Corporation              Equipment under lease
 8/27/2004     OH00080974645   UCC1                     Ameritech Credit Corporation              Equipment under lease
 8/27/2004     OH00080974867   UCC1                     Ameritech Credit Corporation              Equipment under lease
 8/27/2004     OH00080975767   UCC1                     Ameritech Credit Corporation              Equipment under lease
 8/27/2004     OH00080975324   UCC1                     Ameritech Credit Corporation              Equipment under lease
 8/27/2004     OH00080975980   UCC1                     Ameritech Credit Corporation              Equipment under lease
 8/27/2004     OH00080976992   UCC1                     Ameritech Credit Corporation              Equipment under lease
 8/27/2004     OH00080977237   UCC1                     Ameritech Credit Corporation              Equipment under lease
 8/27/2004     OH00080977671   UCC1                     Ameritech Credit Corporation              Equipment under lease
 8/27/2004     OH00080977893   UCC1                     Ameritech Credit Corporation              Equipment under lease
 8/27/2004     OH00080978138   UCC1                     Ameritech Credit Corporation              Equipment under lease
 8/27/2004     OH00080975091   UCC1                     Ameritech Credit Corporation              Equipment under lease
 8/27/2004     OH00080975768   UCC1                     Ameritech Credit Corporation              Equipment under lease
 8/31/2004     OH00081012911   UCC1                     Ameritech Credit Corporation              Equipment under lease
 8/30/2004     OH00081020908   UCC1                     Ameritech Credit Corporation              Equipment under lease
 8/30/2004     OH00081020231   UCC1                     Ameritech Credit Corporation              Equipment under lease
 8/30/2004     OH00081021021   UCC1                     Ameritech Credit Corporation              Equipment under lease
 8/30/2004     OH00081020564   UCC1                     Ameritech Credit Corporation              Equipment under lease
 8/30/2004     OH00081020897   UCC1                     Ameritech Credit Corporation              Equipment under lease
 8/31/2004     OH00081013034   UCC1                     Ameritech Credit Corporation              Equipment under lease
</TABLE>

<PAGE>

<TABLE>
<CAPTION>

FILING DATE     FILE NUMBER   TYPE OF FILING                SECURED PARTY                        DESCRIPTION OF COLLATERAL
-----------     -----------   --------------                -------------                        -------------------------
<S>            <C>            <C>                 <C>                                    <C>
  9/21/2004    OH00081703653   UCC1                   Alexander Capital Corporation               Equipment under lease
  9/27/2004    OH00081863732   UCC1                    Meridian Leasing Corporation               Equipment under lease
  9/29/2004    OH00081965324   UCC1                       Citicorp Leasing, Inc.
  10/4/2004     20042800228    ASGN                    Meridian Leasing Corporation               Equipment under lease
  10/8/2004    OH00082283036   UCC1                    Ameritech Credit Corporation               Equipment under lease
  10/8/2004    OH00082283470   UCC1                    Ameritech Credit Corporation               Equipment under lease
  10/8/2004    OH00082283581   UCC1                    Ameritech Credit Corporation               Equipment under lease
  10/8/2004    OH00082283814   UCC1                    Ameritech Credit Corporation               Equipment under lease
  10/8/2004    OH00082284048   UCC1                    Ameritech Credit Corporation               Equipment under lease
  10/8/2004    OH00082284260   UCC1                    Ameritech Credit Corporation               Equipment under lease
 10/15/2004     20042930272    ASGN                    Meridian Leasing Corporation               Equipment under lease
 10/24/2004     20042990122    ASGN                      MB Financial Bank, N.A.                  Equipment under lease
 10/28/2004    OH00082950718   UCC1                    Ameritech Credit Corporation               Equipment under lease
 10/29/2004    OH00083008328   UCC1                    Ameritech Credit Corporation               Equipment under lease
  11/1/2004    OH00083092688   UCC1                   Alexander Capital Corporation               Equipment under lease
  11/1/2004    OH00083092911   UCC1                   Alexander Capital Corporation               Equipment under lease
  11/2/2004     20043090148    AMEND                   Ameritech Credit Corporation               Equipment under lease
  11/2/2004     20043090126    AMEND                   Ameritech Credit Corporation               Equipment under lease
  11/2/2004    OH00083120719   UCC1                    Ameritech Credit Corporation               Equipment under lease
  11/2/2004    OH00083122390   UCC1                    Ameritech Credit Corporation               Equipment under lease
  11/2/2004    OH00083122512   UCC1                    Ameritech Credit Corporation               Equipment under lease
  11/2/2004    OH00083122845   UCC1                    Ameritech Credit Corporation               Equipment under lease
  11/3/2004    OH00083171333   UCC1                   Alexander Capital Corporation               Equipment under lease
  11/4/2004    OH00083199886   UCC1                           IBM credit LLC
  11/5/2004    OH00083236028   UCC1                    Ameritech Credit Corporation               Equipment under lease
  11/5/2004    OH00083236917   UCC1                    Ameritech Credit Corporation               Equipment under lease
  11/8/2004    OH00083343560   UCC1                    Meridian Leasing Corporation               Equipment under lease
 11/24/2004    OH00083838660   UCC1                    Meridian Leasing Corporation               Equipment under lease
 11/24/2004    OH00083838882   UCC1                    Meridian Leasing Corporation               Equipment under lease
  12/3/2004    OH00084164692   UCC1                    Ameritech Credit Corporation               Equipment under lease
  12/3/2004    OH00084164703   UCC1                    Ameritech Credit Corporation               Equipment under lease
  12/3/2004    OH00084164814   UCC1                    Ameritech Credit Corporation               Equipment under lease
 12/17/2004    OH00084683218   UCC1                    Meridian Leasing Corporation               Equipment under lease
 12/22/2004    OH00084839350   UCC1                    Ameritech Credit Corporation               Equipment under lease
 12/27/2004    OH00084889416   UCC1                    Ameritech Credit Corporation               Equipment under lease
 12/27/2004    OH00084890095   UCC1                    Ameritech Credit Corporation               Equipment under lease
 12/30/2004    OH00085078428   UCC1                           Citibank, N.A.                       Accounts Receivable
   1/5/2005    OH00085277874   UCC1                   Alexander Capital Corporation               Equipment under lease
   2/2/2005     20050330788    ASGN                   Alexander Capital Corporation               Equipment under lease
  1/11/2005    OH00085455418   UCC1                    Ameritech Credit Corporation               Equipment under lease
  1/11/2005    OH00085455741   UCC1                    Ameritech Credit Corporation               Equipment under lease
  1/19/2005    OH00085687156   UCC1                  Toyota Motor Credit Corporation              Equipment under lease
  1/19/2005    OH00085687156   UCC1               Prolift Industrial Equipment Co., LLC           Equipment under lease
  1/24/2005    OH00085809449   UCC1                     CSA Financial Corporation        Accounts, Contract Rights and Equipment
   2/2/2005    OH00086090253   UCC1                    Ameritech Credit Corporation               Equipment under lease
   2/8/2005    OH00086266317   UCC1                   AIR LIQUIDE INDUSTRIAL U S LP               Equipment under lease
  2/24/2005    OH00086699203   UCC1                        Crown Credit Company                   Equipment under lease
  2/25/2005    OH00086770861   UCC1                     CSA Financial Corporation                 Equipment under lease
  2/28/2005    OH00086844000   UCC1                     CSA Financial Corporation                 Equipment under lease
  2/28/2005    OH00086844111   UCC1                     CSA Financial Corporation                 Equipment under lease
   3/1/2005    OH00086881907   UCC1                   Alexander Capital Corporation               Equipment under lease
   3/1/2005    OH00086882020   UCC1                         MB Financial N.A.                     Equipment under lease
   3/2/2005    OH00086885490   UCC1                    Meridian Leasing Corporation               Equipment under lease
</TABLE>

<PAGE>

<TABLE>
<CAPTION>

FILING DATE     FILE NUMBER   TYPE OF FILING                SECURED PARTY                        DESCRIPTION OF COLLATERAL
-----------     -----------   --------------                -------------                        -------------------------
<S>            <C>            <C>                <C>                                       <C>
  3/2/2005     OH00086935457   UCC1                   Alexander Capital Corporation               Equipment under lease
  3/2/2005     OH00086936358   UCC1                   Alexander Capital Corporation               Equipment under lease
  3/2/2005     OH00086936681   UCC1                   Alexander Capital Corporation               Equipment under lease
  3/3/2004     OH00086874700   UCC1                    Ameritech Credit Corporation               Equipment under lease
  3/9/2005     OH00087119286   UCC1                   Alexander Capital Corporation               Equipment under lease
 3/10/2005     OH00087164625   UCC1                   Alexander Capital Corporation               Equipment under lease
 3/11/2005     OH00087208275   UCC1                   Alexander Capital Corporation               Equipment under lease
 3/11/2005     OH00087208497   UCC1                   Alexander Capital Corporation               Equipment under lease
 3/14/2005     OH00087291856   UCC1                     CSA Financial Corporation                 Equipment under lease
 3/16/2005     OH00087331913   UCC1                    Ameritech Credit Corporation               Equipment under lease
 3/18/2005     OH00087452282   UCC1                   Alexander Capital Corporation               Equipment under lease
 3/18/2005     OH00087452393   UCC1                   Alexander Capital Corporation               Equipment under lease
 3/22/2005      20050810574    ASGN                      MB Financial Bank, N.A.                  Equipment under lease
 3/22/2005      20050810654    ASGN                      MB Financial Bank, N.A.                  Equipment under lease
 3/22/2005      20050810610    ASGN                      MB Financial Bank, N.A.                  Equipment under lease
 3/24/2005      20050830116    ASGN                      MB Financial Bank, N.A.                  Equipment under lease
 3/24/2005      20050830408    ASGN                      MB Financial Bank, N.A.                  Equipment under lease
 3/24/2005      20050830410    ASGN                      MB Financial Bank, N.A.                  Equipment under lease
 3/24/2005      20050830118    ASGN                      MB Financial Bank, N.A.                  Equipment under lease
 3/30/2005     OH00087813298   UCC1                   Alexander Capital Corporation               Equipment under lease

  4/4/2005     OH00087980807   UCC1                     CSA Financial Corporation                 Equipment under lease
  4/4/2005     OH00087981031   UCC1                     CSA Financial Corporation                 Equipment under lease
  4/4/2005     OH00087981142   UCC1                     CSA Financial Corporation                 Equipment under lease
  4/4/2005     OH00087981253   UCC1                     CSA Financial Corporation                 Equipment under lease
  4/4/2005     OH00087981475   UCC1                     CSA Financial Corporation                 Equipment under lease
  4/4/2005     OH00087981586   UCC1                     CSA Financial Corporation                 Equipment under lease
  4/5/2005      20050950360    ASGN                      MB Financial Bank, N.A.                  Equipment under lease
  4/6/2005     OH00088052700   UCC1                    Raymond Leasing Corporation                      Equipment
 4/13/2005     OH00088235738   UCC1                        PolyOne Corporation                          Equipment
 4/13/2005     OH00088255083   UCC1              De Lage Landen Financial Services, Inc.          Equipment under lease
 4/13/2005     OH00088298053   UCC1                        JPMorgan Chase Bank             Accounts, Inventory, Equipment, etc.
 4/14/2005     OH00088318532   UCC1                          Relational, LLC                     Present and future goods
 4/14/2005     OH00088359255   UCC1                Deutsche Bank Trust Company Americas    Accounts, Inventory, Equipment, etc.
 4/15/2005     OH00088388943   UCC1                      Wilmington Trust Company                All assets of the debtor
 4/18/2005     OH00088369600   UCC1                    Ameritech Credit Corporation               Equipment under lease
 4/18/2005     OH00088375017   UCC1                    Ameritech Credit Corporation               Equipment under lease
 4/18/2005     OH00088376463   UCC1                    Ameritech Credit Corporation               Equipment under lease
 4/18/2005     OH00088387820   UCC1                    Ameritech Credit Corporation               Equipment under lease
 4/29/2005     OH00088962709   UCC1                   Alexander Capital Corporation               Equipment under lease
 4/29/2005     OH00088962810   UCC1                   Alexander Capital Corporation               Equipment under lease
  5/5/2005      20051250158    ASGN                      MB Financial Bank, N.A.                  Equipment under lease
  5/6/2005     OH00089083423   UCC1                    Ameritech Credit Corporation               Equipment under lease
  5/6/2005     OH00089083534   UCC1                    Ameritech Credit Corporation               Equipment under lease
  5/6/2005     OH00089083756   UCC1                    Ameritech Credit Corporation               Equipment under lease
  5/6/2005     OH00089094446   UCC1                    Ameritech Credit Corporation               Equipment under lease
  5/6/2005     OH00089096137   UCC1                    Ameritech Credit Corporation               Equipment under lease
  5/6/2005     OH00089096248   UCC1                    Ameritech Credit Corporation               Equipment under lease
  5/6/2005     OH00089096359   UCC1                    Ameritech Credit Corporation               Equipment under lease
  5/9/2005     OH00089151933   UCC1                    Ameritech Credit Corporation               Equipment under lease
 5/16/2005     OH00089438799   UCC1                    Ameritech Credit Corporation               Equipment under lease
 5/16/2005     OH00089465685   UCC1                    Summit County Port Authority               Equipment under lease
</TABLE>

<PAGE>

<TABLE>
<CAPTION>

FILING DATE     FILE NUMBER   TYPE OF FILING              SECURED PARTY                          DESCRIPTION OF COLLATERAL
-----------     -----------   --------------              -------------                          -------------------------
<S>            <C>            <C>               <C>                                        <C>
 5/20/2005      20051400528    ASGN                    MB Financial Bank, N.A.                    Equipment under lease
 5/20/2005      20051400504    ASGN                    MB Financial Bank, N.A.                    Equipment under lease
 5/20/2005     OH00089692584   UCC1                  Meridian Leasing Corporation                 Equipment under lease
 5/23/2005     OH00089760772   UCC1                 Alexander Capital Corporation                 Equipment under lease
 5/23/2005     OH00089761784   UCC1                 Alexander Capital Corporation                 Equipment under lease
 5/24/2005     OH00089696422   UCC1                  Ameritech Credit Corporation                 Equipment under lease
 5/25/2005     OH00089860017   UCC1                 Alexander Capital Corporation                 Equipment under lease
 5/25/2005     OH00089860340   UCC1                 Alexander Capital Corporation                 Equipment under lease
 5/25/2005     OH00089860895   UCC1                 Alexander Capital Corporation                 Equipment under lease
  6/6/2005      20051570562    ASGN                 Alexander Capital Corporation                 Equipment under lease
  6/6/2005      20051570080    ASGN                    MB Financial Bank, N.A.                    Equipment under lease
  6/9/2005      20051600420    ASGN                    MB Financial Bank, N.A.                    Equipment under lease
  6/9/2005      20051600156    ASGN                    MB Financial Bank, N.A.                    Equipment under lease
  6/9/2005      20051600410    ASGN                    MB Financial Bank, N.A.                    Equipment under lease
 6/10/2005     OH00090269066   UCC1                  Ameritech Credit Corporation                 Equipment under lease
 6/15/2005      20051660214    AMEND                 Ameritech Credit Corporation                 Equipment under lease
 6/16/2005     OH00090537823   UCC1                 Alexander Capital Corporation                 Equipment under lease
 6/16/2005     OH00090538279   UCC1                 Alexander Capital Corporation                 Equipment under lease
 6/17/2005     OH00090576077   UCC1                 Alexander Capital Corporation                 Equipment under lease
 6/20/2005     OH00090563818   UCC1                  CIT Technologies Corporation                 Equipment under lease
 6/27/2005      20051790446    TERM                  Springs Leasing Corporation
 6/29/2005      20051800064    AMEND                     D.L. Peterson trust                      Equipment under lease
 6/30/2005      20051810306    ASGN                    MB Financial Bank, N.A.                    Equipment under lease
 6/30/2005      20051810032    ASGN                    MB Financial Bank, N.A.                    Equipment under lease
  7/1/2005     OH00090997938   UCC1                  Meridian Leasing Corporation                 Equipment under lease
  7/5/2005     OH00091004158   UCC1                  Ameritech Credit Corporation                 Equipment under lease
  7/5/2005     OH00091054981   UCC1                 Alexander Capital Corporation                 Equipment under lease
  7/6/2005     OH00091160188   UCC1                 Alexander Capital Corporation                 Equipment under lease
  7/8/2005      20051890076    AMEND                     D.L. Peterson trust                      Equipment under lease
  7/8/2005     OH00091139709   UCC1                  Ameritech Credit Corporation                 Equipment under lease
  7/8/2005     OH00091163114   UCC1                  Ameritech Credit Corporation                 Equipment under lease
  7/8/2005     OH00091163225   UCC1                  Ameritech Credit Corporation                 Equipment under lease
 7/11/2005     OH00091243548   UCC1                     Merrill Lynch Capital                     Equipment under lease
 7/22/2005     OH00091599036   UCC1                  Ameritech Credit Corporation                 Equipment under lease
 7/29/2005       2005100444    AMEND                     D.L. Peterson trust                      Equipment under lease
  8/1/2005     OH00091913812   UCC1                 Alexander Capital Corporation                 Equipment under lease
  8/4/2005     OH00091971076   UCC1                  Ameritech Credit Corporation                 Equipment under lease
  8/4/2005     OH00091969930   UCC1                  Ameritech Credit Corporation                 Equipment under lease
  8/4/2005     OH00091956337   UCC1             Banc of America Leasing & Capital LLC             Equipment under lease
  8/8/2005     OH00092011699   UCC1                  Ameritech Credit Corporation                 Equipment under lease
  8/8/2005     OH00092011700   UCC1                  Ameritech Credit Corporation                 Equipment under lease
  8/8/2005     OH00092022834   UCC1                  Ameritech Credit Corporation                 Equipment under lease
  8/8/2005     OH00092011588   UCC1                  Ameritech Credit Corporation                 Equipment under lease
  8/8/2005     OH00092011477   UCC1                  Ameritech Credit Corporation                 Equipment under lease
 8/11/2005      20052270236    AMEND                   Wilmington Trust Company                        Common stock
 8/11/2005      20052270234    AMEND                   Wilmington Trust Company                        Common stock
 8/12/2005     OH00092218354   UCC1                       Merc Exchange, LLC                      Equipment under lease
 8/22/2005      20052340574    AMEND                     D.L. Peterson trust                      Equipment under lease
 8/22/2005      20052340734    ASGN                    MB Financial Bank, N.A.                    Equipment under lease
 8/24/2005      20052380148    AMEND                     JPMorgan Chase Bank               Accounts, Inventory, Equipment, etc.
  9/1/2005     OH00092903923   UCC1                  Meridian Leasing Corporation                 Equipment under lease
  9/2/2005      20052500016    AMEND                     JPMorgan Chase Bank               Accounts, Inventory, Equipment, etc.
</TABLE>

<PAGE>

<TABLE>
<CAPTION>

FILING DATE     FILE NUMBER   TYPE OF FILING              SECURED PARTY                          DESCRIPTION OF COLLATERAL
-----------     -----------   --------------              -------------                          -------------------------
<S>            <C>            <C>                <C>                                       <C>
   9/2/2005     20052500018    AMEND                     JPMorgan Chase Bank               Accounts, Inventory, Equipment, etc.
   9/2/2005     20052500022    AMEND                     JPMorgan Chase Bank               Accounts, Inventory, Equipment, etc.
   9/2/2005     20052500020    AMEND             Deutsche Bank Trust Company Americas      Accounts, Inventory, Equipment, etc.
   9/8/2005    OH00093109465   UCC1                   Ontario Credit Corporation           Accounts, Inventory, Equipment, etc.
   9/8/2005    OH00093109910   UCC1                   Ontario Credit Corporation           Accounts, Inventory, Equipment, etc.
   9/8/2005    OH00093110155   UCC1                   Ontario Credit Corporation           Accounts, Inventory, Equipment, etc.
  9/13/2005    OH00093244683   UCC1                   Ontario Credit Corporation           Accounts, Inventory, Equipment, etc.
  9/14/2005     20052640404    AMEND                   Wilmington Trust Company                      Purchased Assets
  9/14/2005     20052590274    AMEND                   Wilmington Trust Company                      Purchased Assets
  9/15/2005    OH00093240312   UCC1                  Ameritech Credit Corporation                 Equipment under lease
  9/15/2005    OH00093255373   UCC1                  Ameritech Credit Corporation                 Equipment under lease
  9/21/2005    OH00093521661   UCC1                   Ontario Credit Corporation           Accounts, Inventory, Equipment, etc.
  9/21/2005    OH00093521772   UCC1                   Ontario Credit Corporation           Accounts, Inventory, Equipment, etc.
  9/21/2005    OH00093522017   UCC1                   Ontario Credit Corporation           Accounts, Inventory, Equipment, etc.
  9/22/2005    OH00093536844   UCC1                 Alexander Capital Corporation                 Equipment under lease
  9/29/2005    OH00093810018   UCC1                  CIT Technologies Corporation                 Equipment under lease
  9/29/2005    OH00093810341   UCC1                  CIT Technologies Corporation                 Equipment under lease
  9/29/2005    OH00093810674   UCC1                  CIT Technologies Corporation                 Equipment under lease
  10/4/2005    OH00093919230   UCC1                  Ameritech Credit Corporation                 Equipment under lease
  10/4/2005    OH00093926871   UCC1                  Ameritech Credit Corporation                 Equipment under lease
 10/10/2005    OH00094093724   UCC1                 NMHG Financial Services, Inc.                 Equipment under lease
 10/10/2005     20052830148    AMEND                     D.L. Peterson trust                      Equipment under lease
 10/11/2005     20052850732    ASGN                  Meridian Leasing Corporation                 Equipment under lease
 10/12/2005    OH00094193069   UCC1                  Ameritech Credit Corporation                 Equipment under lease
 10/13/2005     20052860064    AMEND                     D.L. Peterson trust                      Equipment under lease
 10/27/2005    OH00094828349   UCC1                  Air Liquide Industrial US LP                  Plant and equipment
 10/27/2005    OH00094832287   UCC1                     Merrill Lynch Capital                     Equipment under lease
 10/28/2005    OH00094865468   UCC1                   Bharat Forge America, Inc.                  Inventory and property
 10/31/2005    OH00094959518   UCC1                  Barloworld Fleet Leasing LLC                 Equipment under lease
  11/2/2005    OH00095056272   UCC1                 Alexander Capital Corporation                 Equipment under lease
  11/3/2005    OH00095057062   UCC1                  Ameritech Credit Corporation                 Equipment under lease
  11/3/2005    OH00095057173   UCC1                  Ameritech Credit Corporation                 Equipment under lease
  11/3/2005    OH00095058963   UCC1                  Ameritech Credit Corporation                 Equipment under lease
  11/3/2005    OH00095063035   UCC1                  Ameritech Credit Corporation                 Equipment under lease
  11/4/2005    OH00095198919   UCC1                 Alexander Capital Corporation                 Equipment under lease
  11/8/2005    OH00095356531   UCC1                   Ontario Credit Corporation           Accounts, Inventory, Equipment, etc.
  11/9/2005    OH00095422916   UCC1                   Ontario Credit Corporation           Accounts, Inventory, Equipment, etc.
 11/17/2005    OH00095684576   UCC1                Toyota Motor Credit Corporation                Equipment under lease
 11/17/2005    OH00095747358   UCC1                 Alexander Capital Corporation                 Equipment under lease
 11/18/2005     20053220104    AMEND                     D.L. Peterson trust                      Equipment under lease
 11/28/2005    OH00096007573   UCC1                 Alexander Capital Corporation                 Equipment under lease
  12/2/2005    OH00096164171   UCC1                  Ameritech Credit Corporation                 Equipment under lease
</TABLE>

<PAGE>

<TABLE>
<CAPTION>

FILING DATE     FILE NUMBER   TYPE OF FILING               SECURED PARTY                         DESCRIPTION OF COLLATERAL
-----------     -----------   --------------               -------------                         -------------------------
<S>            <C>            <C>              <C>                                         <C>
  12/5/2005    OH00096257653   UCC1                 Toyota Motor Credit Corporation               Equipment under lease
  12/5/2005     20053390348    ASGN                     MB Financial Bank, N.A.                   Equipment under lease
  12/9/2005    OH00096495708   UCC1                  Alexander Capital Corporation                Equipment under lease
  12/9/2005    OH00096501127   UCC1                    Ontario Credit Corporation          Accounts, Inventory, Equipment, etc.
  12/9/2005    OH00096501349   UCC1                    Ontario Credit Corporation          Accounts, Inventory, Equipment, etc.
 12/16/2005    OH00096750639   UCC1                    Ontario Credit Corporation          Accounts, Inventory, Equipment, etc.
 12/16/2005     20053500672    ASGN                     MB Financial Bank, N.A.                   Equipment under lease
 12/19/2005    OH00096807660   UCC1              ICX Corporation, now RBS Asset Finance           Equipment under lease
 12/20/2005     20053540912    ASGN                     MB Financial Bank, N.A.                   Equipment under lease
 12/21/2005     20053550262    AMEND                      D.L. Peterson trust                     Equipment under lease
   1/3/2006    OH00097350379   UCC1                    Ontario Credit Corporation          Accounts, Inventory, Equipment, etc.
   1/6/2006    OH00097445986   UCC1                           QA Group LLC                        Equipment under lease
   1/6/2006    OH00097449257   UCC1                       Wells Fargo Foothill                    Equipment under lease
   1/6/2006    OH00097449368   UCC1                       Wells Fargo Foothill                    Equipment under lease
   1/6/2006     20060090368    ASGN                     MB Financial Bank, N.A.                   Equipment under lease
  1/10/2006     20060110672    AMEND                    Wilmington Trust Company           Accounts, Inventory, Equipment, etc.
  1/10/2006     20060110674    AMEND                    Wilmington Trust Company           Accounts, Inventory, Equipment, etc.
  1/10/2006     20060110666    AMEND                      JPMorgan Chase Bank              Accounts, Inventory, Equipment, etc.
  1/10/2006     20060110668    AMEND                      JPMorgan Chase Bank              Accounts, Inventory, Equipment, etc.
  1/10/2006     20060110670    AMEND                      JPMorgan Chase Bank              Accounts, Inventory, Equipment, etc.
  1/10/2006     20060110676    AMEND              Deutsche Bank Trust Company Americas     Accounts, Inventory, Equipment, etc.
  1/18/2006    OH00097847504   UCC1                    Ontario Credit Corporation          Accounts, Inventory, Equipment, etc.
  1/20/2006    OH00097895646   UCC1                        Herc Exchange, LLC                     Equipment under lease
  1/23/2006    OH00098010976   UCC1                  Alexander Capital Corporation                Equipment under lease
  1/31/2006    OH00098247664   UCC1                    Butler Capital Corporation                 Equipment under lease
   2/2/2006     20060330746    ASGN                     MB Financial Bank, N.A.                   Equipment under lease
  2/14/2006     20060450176    ASGN                     MB Financial Bank, N.A.                   Equipment under lease
  2/28/2006    OH00099167685   UCC1            Hewlett-Packard Financial Services Company         Equipment under lease
   3/1/2006    OH00099194137   UCC1                 Toyota Motor Credit Corporation               Equipment under lease
   3/2/2006     20060610644    AMEND                      D.L. Peterson trust                     Equipment under lease
  3/13/2006    OH00099690361   UCC1                      Bostrom Seating, Inc.                    Equipment under lease
  3/14/2006    OH00099707025   UCC1                    Ontario Credit Corporation          Accounts, Inventory, Equipment, etc.
  3/14/2006    OH00099707469   UCC1                    Ontario Credit Corporation          Accounts, Inventory, Equipment, etc.
  3/14/2006    OH00099707803   UCC1                    Ontario Credit Corporation          Accounts, Inventory, Equipment, etc.
  3/14/2006    OH00099708037   UCC1                    Ontario Credit Corporation          Accounts, Inventory, Equipment, etc.
  3/15/2006     20060740220    AMEND                      D.L. Peterson trust                     Equipment under lease
  3/24/2006    OH00100052202   UCC1                   CIT Technologies Corporation                Equipment under lease
</TABLE>

<PAGE>

<TABLE>
<CAPTION>

FILING DATE     FILE NUMBER   TYPE OF FILING               SECURED PARTY                         DESCRIPTION OF COLLATERAL
-----------     -----------   --------------               -------------                         -------------------------
<S>            <C>            <C>              <C>                                         <C>
 3/28/2006     OH00100212515   UCC1                    Ontario Credit Corporation          Accounts, Inventory, Equipment, etc.
  4/7/2006      20060970234    AMEND                   Ontario Credit Corporation          Accounts, Inventory, Equipment, etc.
 4/11/2006      20061010318    AMEND                      D.L. Peterson trust                     Equipment under lease
 4/17/2006      20061080514    AMEND             ICX Corporation, now RBS Asset Finance           Equipment under lease
  5/1/2006     OH00101691085   UCC1                  Alexander Capital Corporation                Equipment under lease
  5/9/2006     OH00101918552   UCC1                   Meridian Leasing Corporation                Equipment under lease
  5/9/2006     OH00101920810   UCC1                   Meridian Leasing Corporation                Equipment under lease
 5/19/2006      20061390888    AMEND                    MB Financial Bank, N.A.                   Equipment under lease
 5/24/2006      20061450674    ASGN                     MB Financial Bank, N.A.                   Equipment under lease
 5/24/2006     OH00102582974   UCC1               General Electric Capital Corporation            Property and equipment
 5/26/2006     OH00102657569   UCC1                   Air Liquide Industrial US LP                Equipment under lease
  6/6/2006      20061570954    AMEND                    MB Financial Bank, N.A.                   Equipment under lease
 6/13/2006     OH00103256308   UCC1                    Ontario Credit Corporation          Accounts, Inventory, Equipment, etc.
 6/14/2006     OH00103238299   UCC1                   CIT Technologies Corporation                Equipment under lease
 6/15/2006      20061670576    AMEND                     Merrill Lynch Capital                    Equipment under lease
 6/19/2006      20061700492    AMEND                      D.L. Peterson trust                     Equipment under lease
 6/20/2006      20061711012    AMEND                 Alexander Capital Corporation                Equipment under lease
 6/20/2006      20061710936    AMEND                    MB Financial Bank, N.A.                   Equipment under lease
 6/20/2006      20061710424    AMEND                    MB Financial Bank, N.A.                   Equipment under lease
 6/20/2006      20061711002    AMEND                    MB Financial Bank, N.A.                   Equipment under lease
 6/20/2006      20061711004    AMEND                    MB Financial Bank, N.A.                   Equipment under lease
 6/20/2006      20061711006    AMEND                    MB Financial Bank, N.A.                   Equipment under lease
 6/20/2006      20061711008    AMEND                    MB Financial Bank, N.A.                   Equipment under lease
 6/20/2006      20061711010    AMEND                    MB Financial Bank, N.A.                   Equipment under lease
 6/20/2006      20061710428    AMEND                    MB Financial Bank, N.A.                   Equipment under lease
 6/23/2006     OH00103634855   UCC1             De Lage Landen Financial Services, Inc.           Equipment under lease
 6/23/2006     OH00103636879   UCC1             De Lage Landen Financial Services, Inc.           Equipment under lease
 6/26/2006      20061770506    AMEND           Harwick Standard Distribution Corporation                Chemicals
 6/27/2006     OH00103744767   UCC1                   Dell Financing Services L.P.                Equipment under lease
 6/30/2006      20061810230    AMEND                 Alexander Capital Corporation                Equipment under lease
 6/30/2006      20061810412    AMEND                 Alexander Capital Corporation                Equipment under lease
  7/7/2006      20061880154    AMEND                      D.L. Peterson trust                     Equipment under lease
 7/19/2006      20062001042    AMEND                      D.L. Peterson trust                     Equipment under lease
 7/21/2006      20062020322    AMEND                      D.L. Peterson trust                     Equipment under lease
 7/24/2006      20062051088    AMEND                      D.L. Peterson trust                     Equipment under lease
 7/24/2006     OH00104701708   UCC1                   AT&T Capital Services, Inc.                 Equipment under lease
 7/26/2006     OH00104847938   UCC1                  Alexander Capital Corporation                Equipment under lease
 7/26/2006     OH00104848940   UCC1                  Alexander Capital Corporation                Equipment under lease
 7/28/2006     OH00104867405   UCC1                   AT&T Capital Services, Inc.                 Equipment under lease
 7/28/2006     OH00104872466   UCC1                   AT&T Capital Services, Inc.                 Equipment under lease
 7/28/2006     OH00104872577   UCC1                   AT&T Capital Services, Inc.                 Equipment under lease
  8/3/2006      20062160472    AMEND                     Merrill Lynch Capital                    Equipment under lease
  8/8/2006     OH00105309191   UCC1                  Alexander Capital Corporation                Equipment under lease
  8/8/2006     OH00105309202   UCC1                  Alexander Capital Corporation                Equipment under lease
  8/8/2006     OH00105309313   UCC1                  Alexander Capital Corporation                Equipment under lease
  8/8/2006     OH00105309424   UCC1                  Alexander Capital Corporation                Equipment under lease
 8/11/2006      20062260764    ASGN                      Bank Financial, F.S.B.                   Equipment under lease
 8/11/2006      20062260762    ASGN                      Bank Financial, F.S.B.                   Equipment under lease
 8/11/2006      20062260760    ASGN                      Bank Financial, F.S.B.                   Equipment under lease
 8/11/2006      20062260758    ASGN                      Bank Financial, F.S.B.                   Equipment under lease
 8/11/2006     OH00105422151   UCC1                   Meridian Leasing Corporation                Equipment under lease
</TABLE>

<PAGE>

<TABLE>
<CAPTION>

FILING DATE     FILE NUMBER   TYPE OF FILING              SECURED PARTY                          DESCRIPTION OF COLLATERAL
-----------     -----------   --------------              -------------                          -------------------------
<S>            <C>            <C>              <C>                                         <C>
  8/14/2006    OH00105449581   UCC1                  AT&T Capital Services, Inc.                  Equipment under lease
  8/14/2006    OH00105451738   UCC1                  AT&T Capital Services, Inc.                  Equipment under lease
  8/15/2006     20062280704    ASGN                 Alexander Capital Corporation                 Equipment under lease
  8/15/2006     20062280706    ASGN                 Alexander Capital Corporation                 Equipment under lease
  8/17/2006     20062290672    AMEND                     D.L. Peterson trust                      Equipment under lease
   9/5/2006    OH00106227976   UCC1                   Ontario Credit Corporation           Accounts, Inventory, Equipment, etc.
   9/5/2006    OH00106227865   UCC1                   Ontario Credit Corporation           Accounts, Inventory, Equipment, etc.
   9/6/2006     20062490796    AMEND           De Lage Landen Financial Services, Inc.            Equipment under lease
   9/6/2006     20062490792    AMEND           De Lage Landen Financial Services, Inc.            Equipment under lease
   9/6/2006    OH00106275674   UCC1                   Commonwealth Capital Corp.           Accounts, Inventory, Equipment, etc.
   9/6/2006    OH00106276020   UCC1                   Commonwealth Capital Corp.           Accounts, Inventory, Equipment, etc.
   9/6/2006    OH00106278599   UCC1                   Commonwealth Capital Corp.           Accounts, Inventory, Equipment, etc.
   9/6/2006    OH00106279490   UCC1                   Commonwealth Capital Corp.           Accounts, Inventory, Equipment, etc.
  9/13/2006    OH00106544554   UCC1                 Alexander Capital Corporation                 Equipment under lease
  9/13/2006    OH00106544665   UCC1                 Alexander Capital Corporation                 Equipment under lease
  9/15/2006    OH00106644900   UCC1                   Commonwealth Capital Corp.           Accounts, Inventory, Equipment, etc.
  9/15/2006    OH00106645467   UCC1                   Commonwealth Capital Corp.           Accounts, Inventory, Equipment, etc.
  9/15/2006    OH00106649516   UCC1                   Commonwealth Capital Corp.           Accounts, Inventory, Equipment, etc.
  9/29/2006     20062720762    ASGN                         IBM Credit LLC                        Equipment under lease
 10/23/2006    OH00107972512   UCC1                  Meridian Leasing Corporation                 Equipment under lease
 10/25/2005    OH00107977895   UCC1                     Chesapeake Funding LLC                    Equipment under lease
  11/1/2006    OH00108292248   UCC1               Cisco Systems Capital Corporation               Equipment under lease
 11/16/2006     20063200480    AMEND                    Chesapeake Funding LLC                    Equipment under lease
 11/20/2006    OH00109084359   UCC1                   CSA Financial Corporation                   Equipment under lease
 11/21/2006    OH00109137897   UCC1              General Electric Capital Corporation             Property and equipment
 12/11/2006    OH00109825836   UCC1                   Ontario Credit Corporation           Accounts, Inventory, Equipment, etc.
 12/22/2006    OH00110214096   UCC1                    CIT Financial USA, Inc.                    Equipment under lease
 12/27/2006     20063610736    AMEND                    Chesapeake Funding LLC                    Equipment under lease
   1/2/2007     20070040326    AMEND                   Wilmington Trust Company            Accounts, Inventory, Equipment, etc.
   1/2/2007     20070040324    AMEND                   Wilmington Trust Company            Accounts, Inventory, Equipment, etc.
   1/2/2007     20070040322    AMEND                     JPMorgan Chase Bank               Accounts, Inventory, Equipment, etc.
   1/2/2007     20070040320    AMEND                     JPMorgan Chase Bank               Accounts, Inventory, Equipment, etc.
   1/2/2007     20070040318    AMEND                     JPMorgan Chase Bank               Accounts, Inventory, Equipment, etc.
   1/2/2007     20070040316    AMEND             Deutsche Bank Trust Company Americas      Accounts, Inventory, Equipment, etc.
  1/19/2007    OH00111131869   UCC1                   Ontario Credit Corporation           Accounts, Inventory, Equipment, etc.
  1/19/2007    OH00111131970   UCC1                   Ontario Credit Corporation           Accounts, Inventory, Equipment, etc.
</TABLE>

<PAGE>

<TABLE>
<CAPTION>

FILING DATE    FILE NUMBER    TYPE OF FILING                  SECURED PARTY                      DESCRIPTION OF COLLATERAL
-----------    ------------   --------------                  -------------                      -------------------------
<S>            <C>            <C>                    <C>                                         <C>
  2/5/2007     OH00111657459   UCC1                       CSA Financial Corporation               Equipment under lease
 2/12/2007     OH00111863113   UCC1                         Chesapeake Funding LLC                Equipment under lease
 2/22/2007     OH00112157743   UCC1                            EMC Corporation                    Equipment under lease
  3/5/2007     OH00112544300   UCC1                  General Electric Capital Corporation         Equipment under lease
  3/5/2007     OH00112544522   UCC1                  General Electric Capital Corporation         Equipment under lease
  3/5/2007     OH00112544633   UCC1                  General Electric Capital Corporation         Equipment under lease
  3/5/2007     OH00112544855   UCC1                  General Electric Capital Corporation         Equipment under lease
 3/19/2007      20070780164    AMEND                        Chesapeake Funding LLC                Equipment under lease
 3/23/2007     OH00113192748   UCC1                          Zeon Chemicals L.P.                  Equipment under lease
</TABLE>
<PAGE>
           GOODYEAR CANADA INC. - LIST OF PPSA (ALBERTA) REGISTRATIONS
                          DATE SEARCHED: APRIL 18, 2007

<TABLE>
<CAPTION>
                                               REGISTRATION
      DEBTOR              SECURED PARTY           NUMBER                     COLLATERAL DESCRIPTION                     EXPIRY
--------------------  --------------------  -------------------  ------------------------------------------------  ----------------
<S>                   <C>                   <C>                  <C>                                               <C>
Goodyear Canada Inc.  PHH Vehicle           98060125253          Various motor vehicles                            June 1, 2008
                      Management Services   03021007327
                      Inc.                  (amendment)
                                            03042803910
                                            (amendment)
                                            03051428989
                                            (renewal)
                                            04032201487
                                            (amendment)
                                            04061003135
                                            (amendment)
                                            04090123276
                                            (amendment)
                                            05101926805
                                            (amendment)
                                            06053102072
                                            (amendment)
                                            06082819886
                                            (amendment)

Goodyear Canada Inc.  Imperial Oil          94011715854          Inventory                                         January 17, 2019
                                            04010817627          Proceeds: All present and after-acquired
                      Imperial Oil Limited  (amendment &         personal property of the debtor of whatever
                                            renewal)             description or kind.
                      McColl-Frontenac
                      Petroleum Inc.        THIS REGISTRATION
                                            IS LISTED TWICE IN
                      Imperial Oil, a       THE SEARCH RESULTS.
                      Partnership of
                      Imperial Oil
</TABLE>

<PAGE>

                                       2

<TABLE>
<CAPTION>
                                               REGISTRATION
      DEBTOR              SECURED PARTY           NUMBER                   COLLATERAL DESCRIPTION                       EXPIRY
--------------------  --------------------  -----------------  ------------------------------------------------  ------------------
<S>                   <C>                   <C>                <C>                                               <C>
Goodyear Canada Inc.  Onset Capital         04091432015        Various equipment                                 September 14, 2010
                      Corporation

Goodyear Canada Inc.  Neon Products Ltd.    97080506682        Various signage                                   August 5, 2007

Goodyear Canada Inc.  Neon Products Ltd.    98022605111        Various signage                                   February 26, 2008

Goodyear Canada Inc.  Neon Products Ltd.    98022604940        Various signage                                   February 26, 2008

Goodyear Canada Inc.  Neon Products Ltd.    98022605467        Various signage                                   February 26, 2008

Goodyear Canada Inc.  Neon Products Ltd.    99030904793        Various signage                                   March 9, 2009

Goodyear Canada Inc.  Neon Products         99030904835        Various signage                                   March 9, 2008

Goodyear Canada Inc.  Dell Financial        99072707732        Various computer equipment Proceeds: All present  July 27, 2008
                      Services Canada Ltd.                     and after-acquired personal property

Goodyear Canada Inc.  Neon Products Ltd.    00011805918        Various signage                                   January 18, 2010

Goodyear Canada Inc.  Neon Products         00121901771        Various signage                                   December 19, 2010

Goodyear Canada Inc.  Neon Products         00121902027        Various signage                                   December 19, 2010

Goodyear Canada Inc.  IBM Canada Ltd.       01020513022        All present and after-acquired goods supplied by  February 5, 2008
                                            05012615513        the secured party, including without limitation,
                                            (renewal)          all office machines, office equipment, computer
                                                               hardware, software and ancillary products
                                                               supplied by the secured party, and all proceeds
                                                               therefrom regardless of the form of the
                                                               proceeds.

Goodyear Canada Inc.  Pattison Sign Group   02091813002        Various signage                                   September 18, 2012

Goodyear Canada Inc.  JP Morgan Chase       03032019329        All of the debtor's present and after-acquired    March 20, 2008
                      Bank, N.A.            04081908230        right, title and interest in the "ABL Facilities
                                            (amendment)        Collateral" which is defined.
                                            05040614926
                                            (amendment)

Goodyear Canada Inc.  Praxair Canada Inc.   03031709110        Various equipment                                 March 17, 2009
                                            03041524863
                                            (amendment)

Goodyear Canada Inc.  Pattison Sign Group   03051632663        Various signage                                   May 16, 2003

Goodyear Canada Inc.  Blanchette Neon       04010701813        Various signage                                   January 7, 2009
                      Limited

Goodyear Canada Inc.  Pattison Sign Group   04020427508        Various signage                                   February 4, 2014

Goodyear Canada Inc.  Wilmington Trust      04030923116        All of the debtor's present and after-acquired    March 9, 2014
                      Company                                  right, title and interest in the "Current Assets
                                                               Collateral" which is defined.

Goodyear Canada Inc.  Pattison Sign Group   04052836253        Various signage                                   May 28, 2014

Goodyear Canada Inc.  JP Morgan Chase       04081120919        All of the debtor's present and after-acquired    August 11, 2009
                      Bank, N.A.            04081908446        right, title and interest in the "ABL Facilities
                                            (amendment)        Collateral" which is defined.
                                            05040614967
                                            (amendment)

</TABLE>

<PAGE>

                                       3

<TABLE>
<CAPTION>
                                               REGISTRATION
      DEBTOR                SECURED PARTY         NUMBER                  COLLATERAL DESCRIPTION                     EXPIRY
--------------------  -----------------------  ------------  --------------------------------------------------  ------------------
<S>                   <C>                      <C>           <C>                                                 <C>
Goodyear Canada Inc.  CSI Leasing Canada Ltd.  04082305717   Various equipment                                   August 23, 2009

Goodyear Canada Inc.  Pattison Sign Group      04110130319   Signage as per contracts LGY101900 and LGY101910    November 1, 2014
                                                             located at Fountain Tire Leduc 7126 Sparrow Drive,
                                                             Leduc, AB T9E 8A5

Goodyear Canada Inc.  CSI Leasing Canada Ltd.  04110507201   Various equipment                                   November 5, 2009

Goodyear Canada Inc.  CSI Leasing Canada Ltd.  04121616488   Various equipment                                   December 16, 2009

Goodyear Canada Inc.  General Electric         04122017991   Various motor vehicles                              December 20, 2007
                      Capital Leaseholder
                      CDA Inc.

Goodyear Canada Inc.  JPMorgan Chase Bank,     05040703901   All of the debtor's present and after-acquired      April 7, 2010
                      N.A.                                   right, title and interest in the following
                                                             property: Refer to search.

Goodyear Canada Inc.  Deutsche Bank Trust      05040703943   All of the debtor's present and after-acquired      April 7, 2010
                      Company Americas                       right, title and interest in the following
                                                             property: Refer to search.

Goodyear Canada Inc.  Wilmington Trust         05040703976   All of the debtor's present and after-acquired      April 7, 2010
                      Company                                right, title, and interest in the following
                                                             property: Refer to search.

Goodyear Canada Inc.  CSI Leasing Canada       05061023932   (1) Infocu LP70 projector, serial number            June 10, 2010
                      Ltd.                                   ACAN40900345 (including all repairs, accessories
                                                             and replacements) leased to lessee pursuant to
                                                             equipment schedule seven to master lease 190760
                                                             between the parties. Equipment location: 20 Meadow
                                                             Court, Cochrane, Alberta T4C 1N5

Goodyear Canada Inc.  Pattison Sign Group      05061437801   Signage as per contract 1GY100310 located at        June 14, 2015
                                                             Fountain Tire Northland 4911 Northland Drive NW,
                                                             Calgary, AB T2L 2K3

Goodyear Canada Inc.  Pattison Sign Group      05122211310   Signage as per contract 1TN192250                   December 22, 2015

Goodyear Canada Inc.  Pattison Sign Group      05122211393   Signage as per contracts LGY101950 and LGY101960    December 22, 2015
                                                             located at Fountain Tire Westlock 10843 100th
                                                             Street, Westlock, AB T7P 2S2

Goodyear Canada Inc.  Pattison Sign Group      06041737120   Signage as per contract LGY101990 located at        April 17, 2016
                                                             Fountain Tire 13450 97th Street NW, Edmonton, AB
                                                             T5E 4E1

Goodyear Canada Inc.  Pattison Sign Group      06092622452   Signage as per contract LGY101970 located at        September 26, 2016
                                                             Fountain Tire (Woodbine) Calgary, Alberta

Goodyear Canada Inc.  Pattison Sign Group      06092622742   Signage as per contract LGY102020 located at        September 26, 2016
                                                             Fountain Tire (Redcliff) 206 Dirkson Road NE,
                                                             Redcliff, Alberta

Goodyear Canada Inc.  Goodyear Engineered      06120823239   All of the debtor's right of title and interest     December 8, 2016
                      Products Canada Inc.                   in a  general security agreement dated December 9,
                                                             1991 granted by Belterra Corporation, formerly
                                                             know as Northern Belting Co. Ltd. to the debtor,
                                                             such general security agreement assigned by the
                                                             debtor to the secured party.
</TABLE>

<PAGE>

                                       4

                    GOODYEAR ENGINEERED PRODUCTS CANADA INC.
                   PRODUITS D'INGENIERIE GOODYEAR CANADA INC.
                    GOODYEAR ENGINEERED PRODUCTS CANADA INC.
                   PRODUITS D'INGENIERIE GOODYEAR CANADA INC.
                   PRODUITS D'INGENIERIE GOODYEAR CANADA INC.
                    GOODYEAR ENGINEERED PRODUCTS CANADA INC.
                     - LIST OF PPSA (ALBERTA) REGISTRATIONS
                          DATE SEARCHED: APRIL 18, 2007

<TABLE>
<CAPTION>
                                                 REGISTRATION
      DEBTOR                SECURED PARTY          NUMBER                   COLLATERAL DESCRIPTION                      EXPIRY
---------------------  ------------------------  ------------  --------------------------------------------------  -----------------
<S>                    <C>                       <C>           <C>                                                 <C>
Goodyear Engineered    PHH Vehicle               06111504178   All present and future motor vehicles (including,   November 15, 2011
Products Canada Inc.   Management Services Inc.                without limitation, passenger automobiles, vans,
                                                               trucks, truck-tractors, truck-trailers, truck-
                                                 07041600839    chassis and truck bodies), automotive equipment
Produits D'Ingenierie                            (amendment)   (including, without limitation, trailers, boxes
Goodyear Canada Inc.                                           and refrigeration units), material-handling
                                                               equipment and other goods (whether similar or
                                                               dissimilar to the foregoing) leased from time
Goodyear Engineered                                            to time by the secured party to the debtor,
Products Canada                                                together with in each case, all present and future
Inc./Produits                                                  parts, attachments, accessories and accessions
D'Ingenierie Goodyear                                          attached thereto or installed therein, and all
Canada Inc.                                                    proceeds as defined below) or of relating to any
                                                               of the foregoing.
                                                               Proceeds: all proceeds of any of
                                                               the above collateral in any form (including,
                                                               without limitation, goods, documents of title,
Produits D'Ingenierie                                          chattel paper, securities, instruments, money and
Goodyear Canada                                                intangibles (as each such term is defined in the
Inc./Goodyear                                                  Personal Property Security Act) derived directly
Engineered Products                                            or indirectly from any dealing with any of the
Canada Inc                                                     above collateral or any proceeds therof.

                                                               2007 Ford Explorer
</TABLE>

<PAGE>

                                       5

<TABLE>
<CAPTION>
                                                REGISTRATION
      DEBTOR                SECURED PARTY         NUMBER                   COLLATERAL DESCRIPTION                      EXPIRY
---------------------  -----------------------  ------------  --------------------------------------------------  -----------------
<S>                    <C>                      <C>           <C>                                                 <C>
                                                              VIN: 1FMEU73E67UB20443

                                                              2007 Ford Explorer
                                                              VIN: 1FMEU73E87UB20444

                                                              2005 Ford Explorer
                                                              VIN: 1FMZU72K95UB83090

                                                              2004 Ford Explorer
                                                              VIN: 1FMEU73E46UA87019
</TABLE>

      GOODYEAR CANADA INC. - LIST OF PPSA (BRITISH COLUMBIA) REGISTRATIONS
                          DATE SEARCHED: APRIL 18, 2007

<TABLE>
<CAPTION>
                                            BASE
                                        REGISTRATION                                                  REGISTRATION
      DEBTOR            SECURED PARTY      NUMBER    CONTROL NUMBER   GENERAL COLLATERAL DESCRIPTION  LENGTH(YEARS)     EXPIRY
-------------------- ------------------ ------------ -------------- --------------------------------- ------------- ---------------
<S>                  <C>                <C>          <C>            <C>                               <C>           <C>
Goodyear Canada Inc. Neon Products Ltd. 7206354      B2459218       Double faced pylon, size          11            August 25, 2008
                                                                    3'6"xl7'9", reading "Goodyear";
                                                                    located at 525 North Road,
                                                                    Coquitlam, B.C.

Goodyear Canada Inc. PHH Vehicle        7682563      B2771167                                         5             June 1, 2008
                     Management         875395A      B5137144       See search.
                     Services Inc.      (amendment)
                                        037002B      B5304128
                                        (renewal)
                                        602423B      B5887842
                                        (amendment)
                                        690986C      B701682
                                        (amendment)
                                        038961D      B7369301
                                        (addition of
</TABLE>

<PAGE>

                                       6

<TABLE>
<CAPTION>
                                              BASE
                                          REGISTRATION  CONTROL                                    REGISTRATION
      DEBTOR             SECURED PARTY       NUMBER     NUMBER    GENERAL COLLATERAL DESCRIPTION   LENGTH (YEARS)     EXPIRY
-------------------- -------------------- ------------ -------- ---------------------------------- -------------- -----------------
<S>                  <C>                  <C>          <C>      <C>                                <C>            <C>
                                          collateral)
                                          204913D      B7504184
                                          (amendment)

Goodyear Canada Inc. Dell Financial       8382228      B3263975 See search.                        5              July 27, 2008
                     Services Canada      176408B      B5447795
                                          (renewal)

Goodyear Canada Inc. Neon Products Ltd.   8469451      B3331966 See search.                        10             September 20, 2009

Goodyear Canada Inc. Neon Products Ltd.   8734506      B3543986 See search.                        10             February 23, 2010

Goodyear Canada Inc. Neon Products Ltd.   8734900      B3544247 See search.                        11             February 23, 2011

Goodyear Canada Inc. Neon Products Ltd.   9268108      B3972947 See search.                        9              January 17, 2010

Goodyear Canada Inc. Neon Products Ltd.   9268126      B3972968 See search.                        9              January 17, 2010

Goodyear Canada Inc. Neon Products Ltd.   033929A      B4370066 See search.                        10             October 26, 2011

Goodyear Canada Inc. Pattison Sign Group, 524786B      B5807659 Signage as per contract LGY101880  10             February 9, 2014
                     A division of Jim                          located at Fountain Tire, PO Box
                     Pattison Industries                        619, 150 Mile House, BC
                     Ltd.

Goodyear Canada Inc. Pattison Sign Group, 651257B      B5938328 Signage as per contract LGY101890  10             April 19, 2014
                     A Division of Jim                          located at 4931 Wellington Road,
                     Pattison Industries                        Nanaimo, BC V9T 2H5
                     Ltd.

Goodyear Canada Inc. Pattison Sign Group, 651278B      B5938352 Signage as per contracts LGY100391 10             April 19, 2014
                     A Division of Jim                          and LGY 100481 located at Fountain
                     Pattison Industries                        Tire, 610 Herald St., Victoria, BC
                     Ltd.                                       V8W 1S7

Goodyear Canada Inc. Pattison Sign Group, 034861C      B6334277 Signage as per contract LGY101920  10             November 11, 2014
                     A Division of Jim                          located at Fountain Tire 690
                     Pattison Industries                        Lansdowne St., Kamloops, BC
                     Ltd.                                       V2C 1Y4

Goodyear Canada Inc. Pattison Sign Group, 034921C      B6334338 Signage as per contract LGY618310  10             November 11, 2014
                     A Division of Jim                          located at Costal Tire 1498 Burton
                     Pattison Industries                        Road, Gibsons, BC VON 1V2
                     Ltd.

Goodyear Canada Inc. Pattison Sign Group, 343930C      B6652983 Signage as per contract LGY101940  10             May 12, 2015
                     A Division of Jim                          located at Fountain Tire, 1039
                     Pattison Industries                        Great Street, Prince George,
                     Ltd.                                       BC V2N 2K8

Goodyear Canada Inc. Pattison Sign Group, 948827C      B7276360 Signage as per contract LGY658730  10             April 17, 2016
                     A Division of Jim                          located at Fountain Tire, 100 Pine
                     Pattison Industries                        Crest Road, Quesnel, BC V2J 5W6
                     Ltd.
</TABLE>

<PAGE>

                                       7

<TABLE>
<CAPTION>
                                              BASE
                                          REGISTRATION  CONTROL                                    REGISTRATION
      DEBTOR             SECURED PARTY       NUMBER     NUMBER    GENERAL COLLATERAL DESCRIPTION   LENGTH (YEARS)        EXPIRY
-------------------- -------------------- ------------ -------- ---------------------------------- -------------   -----------------
<S>                  <C>                  <C>          <C>      <C>                                <C>             <C>
Goodyear Canada Inc. Pattison Sign Group, 130530D      B7463538 Signage as per contract LGY102000  10              July 19, 2016
                     A Division of Jim                          located at Fountain Tire, BC
                     Pattison Industries                        Store, Quesnel, BC
                     Ltd.

Goodyear Canada Inc. Pattison Sign Group, 526376D      B7871006 Signage as per contract LGW666910  10              February 27, 2017
                     A Division of Jim                          located at Fountain Tire, 45960
                     Pattison Industries                        Airport Road, Chilliwack, BC V2P
                     Ltd.                                       1A2

Goodyear Canada Inc. Pattison Sign Group, 526401D      B7871047 Signage as per contract LGW670970  10              February 27, 2017
                     A Division of Jim                          located at Fountain Tire, 1620
                     Pattison Industries                        Tamarac Street, Campbell River,
                     Ltd.                                       BC V9W 3M6
</TABLE>

                    GOODYEAR ENGINEERED PRODUCTS CANADA INC.
                   PRODUITS D'INGENIERIE GOODYEAR CANADA INC.
                - LIST OF PPSA (BRITISH COLUMBIA) REGISTRATIONS
                         DATE SEARCHED: APRIL 18, 2007

<TABLE>
<CAPTION>
                                              BASE                                                  REGISTRATION
                                          REGISTRATION  CONTROL                                        LENGTH
      DEBTOR             SECURED PARTY       NUMBER     NUMBER     GENERAL COLLATERAL DESCRIPTION      (YEARS)         EXPIRY
-------------------- -------------------- ------------ --------- ---------------------------------- ------------- -----------------
<S>                  <C>                  <C>          <C>       <C>                                <C>           <C>
Goodyear Engineered  PHH Vehicle          349504D      B7689009  All present and future motor       5             November 15, 2011
Products Canada Inc. Management Services  613559D      B7960869  vehicles (including, without
                     Inc.                 (amendment)            limitation, passenger automobiles,
Produits D'Ingeniere                                             vans, trucks, truck-tractors,
Goodyear Canada Inc.                                             truck-trailers, truck-chassis and
                                                                 truck bodies), automotive
                                                                 equipment (including, without
                                                                 limitation,  trailers, boxes and
                                                                 refrigeration units), materials-
                                                                 handling equipment and other goods
                                                                 (whether similar or dissimilar to
                                                                 the foregoing) leased from time to
                                                                 time by the Secured Party to the
                                                                 Debtor, together with in each
                                                                 case, all present and
</TABLE>

<PAGE>

                                       8

<TABLE>
<CAPTION>
                                              BASE                                                  REGISTRATION
                                          REGISTRATION  CONTROL                                        LENGTH
      DEBTOR             SECURED PARTY       NUMBER     NUMBER     GENERAL COLLATERAL DESCRIPTION      (YEARS)          EXPIRY
-------------------- -------------------- ------------ --------- ---------------------------------- ------------- -----------------
<S>                  <C>                  <C>          <C>       <C>                                <C>           <C>
                                                                 future parts, attachments,
                                                                 accessories and accessions
                                                                 attached thereto or installed
                                                                 therein, and all proceeds (as
                                                                 defined below) of or relating to
                                                                 any of the foregoing. Proceeds:
                                                                 All proceeds of any of the above
                                                                 collateral in any form (including,
                                                                 without limitation, goods,
                                                                 documents of title, chattel paper,
                                                                 securities, instruments, money and
                                                                 intangibles (as each such term is
                                                                 defined in the Personal Property
                                                                 Security Act)) derived directly
                                                                 or indirectly from any dealing
                                                                 with any of the above collateral
                                                                 or any proceeds thereof.

                                                                 Motor Vehicle Description:
                                                                 2004 Ford Explorer
                                                                 V.I.N.: 1FMZU72K14ZA64371
</TABLE>

                    GOODYEAR ENGINEERED PRODUCTS CANADA INC.
                   PRODUITS D'INGENIERIE GOODYEAR CANADA INC.
                   PRODUITS D'INGENIERIE GOODYEAR CANADA INC.
                    GOODYEAR ENGINEERED PRODUCTS CANADA INC.
                 - LIST OF PPSA (BRITISH COLUMBIA) REGISTRATIONS
                          DATE SEARCHED: APRIL 18, 2007

No registrations found.

<PAGE>

                                       9

          GOODYEAR CANADA INC. - LIST OF PPSA (MANITOBA) REGISTRATIONS
                         DATE SEARCHED: APRIL 18, 2007

<TABLE>
<CAPTION>
                                          REGISTRATION
       DEBTOR            SECURED PARTY       NUMBER                   COLLATERAL DESCRIPTION                           EXPIRY
-------------------- -------------------- ------------ ---------------------------------------------------------- ------------------
<S>                  <C>                  <C>          <C>                                                        <C>
Goodyear Canada Inc. Pattison Sign Group, 200522797900 Signage as per contract 1TN192260 located at 11 Fultz      December 20, 2015
                     A Division of Jim                 Blvd., Winnipeg, Manitoba R3Y 1G4
                     Pattison Industries
                     Ltd.

Goodyear Canada Inc. CSI Leasing Canada   200506806908 (2) Lexmark E332TN Laser Printers, serial numbers S380DRWZ January 31, 2010
                     Ltd.                              and S380DRXW, and (1) Lexmark 4227 Plus Forms 4227 Plus
                                                       Dot Matrix Printer, serial number S2729717, (including all
                                                       repairs, accessories, accessions and replacements) leased
                                                       to Lessee pursuant to Equipment Schedule Six to Master
                                                       Lease No. 190760 between the parties
                                                       Equipment Location:
                                                       11 Fultz Blvd; Fort Garry, MB R37 1G4

Goodyear Canada Inc. Pattison Sign Group, 200402060700 Signage as per contract LGY101840 located at Fountain      February 9, 2014
                     A Division of Jim                 Tire, 103 Main Street North, Gilbert Plains, MB R0L 0X0
                     Pattison Industries
                     Ltd.

Goodyear Canada Inc. Pattison Sign Group, 200309915908 Signage as per contract LGY 101320 located at Neepawa      May 15, 2007
                     A Division of Jim                 Tire, Hwy. #4, Neepawa, Manitoba R0J 1H0
                     Pattison Industries
                     Ltd.

Goodyear Canada Inc. Pattison Sign Group, 200300584607 Signage as per contract LGY 10161O located at Wes's Tire,  January 10, 2010
                     A Division of Jim                 215 Main Street, Carman, MB R0G 0J0
                     Pattison Industries
                     Ltd.

Goodyear Canada Inc. Pattison Sign Group, 200300559602 Signage as per contracts LGY 101310, LGY 101820 & LGY      January 9, 2013
                     A Division of Jim                 101830 located at Pitre Tire, 134 17th Street, The Pas, MB
                     Pattison Industries               R9A 1K3
                     Ltd.

Goodyear Canada Inc. IBM Canada Limited   200124303507 All present and after-acquired goods supplied by           July 16, 2008
                                          200511230712 the secured party, including without limitation,
                                          (amendment)  all office machines, office equipment, computer hardware,
                                                       software and ancillary products supplied by the secured
                                                       party, and all proceeds therefrom regardless of the form
                                                       of the proceeds.
</TABLE>

<PAGE>

                                       10

<TABLE>
<CAPTION>
                                          REGISTRATION
       DEBTOR            SECURED PARTY       NUMBER                     COLLATERAL DESCRIPTION                         EXPIRY
-------------------- -------------------- ------------   -------------------------------------------------------  ------------------
<S>                  <C>                  <C>            <C>                                                      <C>
Goodyear Canada Inc. Wilmington Trust     200505425200   See search for description.                              April 6, 2010
                     Company

Goodyear Canada Inc. Deutsche Bank Trust  200505425005   See search for description.                              April 6, 2010
                     Company Americas     200505560611
                                          (amendment)

Goodyear Canada Inc. JPMorgan Chase Bank, 200505424602   See search for description.                              April 6, 2010
                     N.A.

Goodyear Canada Inc. JPMorgan Chase Bank, 200414407403   See search for description.                              August 12, 2009
                     N.A.                 200414836312
                                          (amendment)
                                          200505403117
                                          (amendment)

Goodyear Canada Inc. Wilmington Trust     200403857601   See search for description.                              March 9, 2014
                     Company              200415300114
                                          (amendment)

Goodyear Canada Inc. JPMorgan Chase Bank, 200305452407   See search for description.                              March 20, 2008
                     N.A.                 200505403516
                                          (amendment)
                                          200414841014
                                          (amendment)

Goodyear Canada Inc. Neon Products        200205187900   One(l) 3'xl2' display                                    March 31, 2010

Russell Tire

Goodyear Canada Inc. Neon Products        200117352705   One double face pylon 5'xl8' display, one single faced   October 31, 2007

Russell Tire                              3'xl2' display

Goodyear Canada Inc. Neon Products        200117352403   One single face 3'xl2' display                           March 31, 2008

Killarney Tire

Goodyear Canada Inc. Pattison Sign Group  991004105555   One (1) 24'x3' horizontal display                        May 31, 2009

                                          200220668214
GP Tire                                   (amendment)

Goodyear Canada Inc. Dell Financial       990728106549   See search for description.                              July 28,  2010
                     Services Canada Ltd. 200315735814
                                          (amendment)
                                          200119506416
                                          (amendment)
</TABLE>

<PAGE>

                                       11

<TABLE>
<CAPTION>
                                          REGISTRATION
       DEBTOR            SECURED PARTY       NUMBER                   COLLATERAL DESCRIPTION                           EXPIRY
-------------------- -------------------- ------------ ---------------------------------------------------------- ------------------
<S>                  <C>                  <C>          <C>                                                        <C>
Goodyear Canada Inc. PHH Vehicle          980602108559 See search for description.                                June 2, 2011
                     Management Services  200706352316
                     Inc.                 (amendment)
                                          200608639917
                                          (amendment)
                                          200520581811
                                          (amendment)
                                          200409227510
                                          (amendment)
                                          200404623914
                                          (amendment)
                                          200302703719
                                          (amendment)
                                          200204409616
                                          (amendment)
                                          200119479613
                                          (amendment)
                                          200001160515
                                          (amendment)
                                          000802102682
                                          (amendment)
                                          990302101540
                                          (amendment)
</TABLE>

<PAGE>

                                       12

                    GOODYEAR ENGINEERED PRODUCTS CANADA INC.
                   PRODUITS D'INGENIERIE GOODYEAR CANADA INC.
                    GOODYEAR ENGINEERED PRODUCTS CANADA INC.
                   PRODUITS D'INGENIERIE GOODYEAR CANADA INC.
                   PRODUITS D'INGENIERIE GOODYEAR CANADA INC.
                    GOODYEAR ENGINEERED PRODUCTS CANADA INC.
                     - LIST OF PPSA (MANITOBA) REGISTRATIONS
                          DATE SEARCHED: APRIL 18, 2007

<TABLE>
<CAPTION>
                                       REGISTRATION
       DEBTOR           SECURED PARTY     NUMBER                   COLLATERAL DESCRIPTION                              EXPIRY
--------------------   --------------- ------------ ------------------------------------------------------------ ------------------
<S>                    <C>             <C>          <C>                                                          <C>
Goodyear Engineered    PHH Vehicle     200620776105 All present and future motor vehicles (including, without    November 12, 2011
Products Canada Inc.   Management      200706358918 limitation, passenger automobiles, vans, trucks,
                       Services Inc.   (amendment)  truck-tractors, truck-trailers, truck-chassis and truck
Produits D'Ingenierie                               bodies), automotive equipment (including, without
Goodyear Canada Inc.                                limitation, trailers, boxes and refrigeration units),
                                                    materials-handling equipment and other goods (whether
Goodyear Engineered                                 similar or dissimilar to the foregoing) leased from time to
Products Canada Inc. /                              time by the Secured Party to the Debtor, together with in
Produits D'Ingenierie                               each case, all present and future parts, attachments,
Goodyear Canada Inc.                                accessories and accessions attached thereto or installed
                                                    therein, and all proceeds (as defined below) of or relating
Produits D'Ingenierie                               to any of the foregoing. Proceeds: All proceeds of any of
Goodyear Canada Inc. /                              the above collateral in any form (including, without
Goodyear Engineered                                 limitation, goods, documents of title, chattel paper,
Products Canada Inc.                                securities, instruments, money and intangibles (as each such
                                                    term is defined in the Personal Property Security Act))
                                                    derived directly or indirectly from any dealing with any of
                                                    the above collateral or any proceeds thereof.

                                                    Motor Vehicle Description:
                                                    2004 Ford Explorer
                                                    V.I.N.: 1FMZU72K64ZA80534

                                                    2005 Ford Explorer
                                                    V.I.N.: 1FMZU72K65UB83077

                                                    2007 Ford Explorer
                                                    V.I.N.: 1FMEU73E77UA57000
</TABLE>

<PAGE>

                                       13

        GOODYEAR CANADA INC. - LIST OF PPSA (NEW BRUNSWICK) REGISTRATIONS
                          DATE SEARCHED: APRIL 18, 2007

<TABLE>
<CAPTION>
                                       REGISTRATION
       DEBTOR          SECURED PARTY     NUMBER                   COLLATERAL DESCRIPTION                              EXPIRY
-------------------- ----------------- ------------ ------------------------------------------------------------ ------------------
<S>                  <C>               <C>          <C>                                                          <C>
Goodyear Canada Inc. Dell Financial    4983744      All Dell computer equipment and peripherals                  July 27, 2008
                     Services Canada   9961543      wherever located heretofore or hereafter leased to
                     Limited           (renewal)    Debtor by Secured Party pursuant to a mater lease
                                                    agreement no. 76467 together with all substitutions,
                                                    additions, accessions and replacements thereto and thereof
                                                    now and hereafter installed in, affixed to, or used in
                                                    conjunction with such equipment and proceeds thereof
                                                    together with all rental or instalment payments, insurance
                                                    proceeds, other proceeds and payments due or to become due
                                                    and arising from or relating to such equipment. Proceeds:
                                                    all present and after-acquired personal property.

Goodyear Canada Inc. PHH Vehicle       3571548      All present and future motor vehicles (including, without    June 1, 2008
                     Management        9308377      limitation, passenger automobiles, trucks, truck tractors,
                     Services Inc.     (amendment)  truck trailers, truck chassis or bodies),
                                       9675425      automotive equipment (including,  without  limitation,
                                       (renewal)    trailers, boxes and refrigeration  units) and materials
                                       10767101     -handling equipment leased  from time to time by the Secured
                                       (amendment)  Party to the Debtor, together with all present and future
                                       12841284     attachments, accessions, appurtenances, accessories and
                                       (amendment)  replacement parts and all proceeds of or relating to the
                                                    foregoing.

                                                    Serial Numbered Collateral
                                                    2004 Ford Freestar
                                                    V.I.N. 2FMZA55214BA98158

                                                    2005 Ford Explorer
                                                    V.I.N. 1FMZU72K45UB24061
                                                    2005 Ford Freestyle
                                                    V.I.N. 1FMZK04145GA75721
</TABLE>

<PAGE>

                                       14

                    GOODYEAR ENGINEERED PRODUCTS CANADA INC.
                   PRODUITS D'INGENIERIE GOODYEAR CANADA INC.
                    GOODYEAR ENGINEERED PRODUCTS CANADA INC.
                   PRODUITS D'INGENIERIE GOODYEAR CANADA INC.
                   PRODUITS D'INGENIERIE GOODYEAR CANADA INC.
                    GOODYEAR ENGINEERED PRODUCTS CANADA INC.
                  - LIST OF PPSA (NEW BRUNSWICK) REGISTRATIONS
                          DATE SEARCHED: APRIL 18, 2007

<TABLE>
<CAPTION>
                                       REGISTRATION
        DEBTOR          SECURED PARTY     NUMBER                   COLLATERAL DESCRIPTION                              EXPIRY
---------------------- --------------- ------------ ------------------------------------------------------------ ------------------
<S>                    <C>             <C>          <C>                                                          <C>
Goodyear Engineered    PHH Vehicle     14237432     All present and future motor vehicles (including, without    November 15, 2011
Products Canada Inc.   Management                   limitation, passenger automobiles, vans, trucks, truck-
                       Services Inc.                tractors, truck-trailers,  truck-chassis and truck bodies),
                                                    automotive equipment (including, without limitation,
Produits D'Ingenierie                               trailers, boxes and refrigeration units), materials-handling
Goodyear Canada Inc.                                equipment and other goods (whether similar or dissimilar to
                                                    the foregoing) leased from time to time by the Secured Party
Goodyear Engineered                                 to the Debtor, together with in each case, all present and
Products Canada Inc. /                              future parts, attachments, accessories and accessions
Produits D'Ingenierie                               attached thereto or installed therein, all all proceeds
Goodyear Canada Inc.                                (as defined below) or of relating to any of the foregoing.
                                                    Proceeds: All proceeds of any of the above
Produits D'Ingenierie                               collateral in any form (including, without limitation,
Goodyear Canada Inc. /                              goods, documents of title, chattel paper, securities,
Goodyear Engineered                                 instruments, money and intangibles (as each such term is
Products Canada Inc.                                defined in the Personal Property Security Act)) derived
                                                    directly of indirectly from any dealing with any of the
                                                    above collateral or any proceeds thereof.
</TABLE>

<PAGE>

                                       15

        GOODYEAR CANADA INC. - LIST OF PPSA (NEWFOUNDLAND) REGISTRATIONS
                          DATE SEARCHED: APRIL 18, 2007

<TABLE>
<CAPTION>
                                       REGISTRATION
       DEBTOR          SECURED PARTY     NUMBER                   COLLATERAL DESCRIPTION                              EXPIRY
-------------------- ---------------   ------------ ------------------------------------------------------------ ------------------
<S>                  <C>               <C>          <C>                                                          <C>
Goodyear Canada Inc. PHH Vehicle       29392        Motor Vehicles (including without limitation, truck          January 5, 2010
                     Management        2405310      tractors, truck trailers, truck chasis or truck bodies),
                     Services Inc.     (amendment)  automotive equipment (including without limitation,
                                       2777588      trailers, boxes and refrigeration units) and materials-
                                       (amendment)  handling equipment leased by the Debtor from the Secured
                                       3832151      Party together with all attachments, accessions,
                                       (renewal)    appurtances, accessories or replacement parts. Proceeds; all
                                       4530653      of the Debtor's present and after acquired personal property
                                       (amendment)  including, without limitation, goods, securities,
                                                    instruments, documents of title, chattel paper, intangibles
                                                    and money.

                                                    Serial Numbered Collateral
                                                    2005 Ford Explorer
                                                    V.I.N. 1FMZU77KX5UB3180

Goodyear Canada Inc. Enseignes         5514990      One (1) Double Face Pylone measuring: 23'-l" x 18'-0"        February 22, 2017
                     Pattison Sign                  Location: 3840 Manitoba Road, Clarenville, NL
                     Group                          Contract: LNF141508
</TABLE>

<PAGE>

                                       16

                    GOODYEAR ENGINEERED PRODUCTS CANADA INC.
                   PRODUITS D'INGENIERIE GOODYEAR CANADA INC.
                    GOODYEAR ENGINEERED PRODUCTS CANADA INC.
                   PRODUITS D'INGENIERIE GOODYEAR CANADA INC.
                   PRODUITS D'INGENIERIE GOODYEAR CANADA INC.
                    GOODYEAR ENGINEERED PRODUCTS CANADA INC.
                   - LIST OF PPSA (NEWFOUNDLAND) REGISTRATIONS
                          DATE SEARCHED: APRIL 18, 2007

<TABLE>
<CAPTION>
                                       REGISTRATION
       DEBTOR           SECURED PARTY     NUMBER                   COLLATERAL DESCRIPTION                              EXPIRY
---------------------- --------------- ------------ ------------------------------------------------------------ ------------------
<S>                    <C>             <C>          <C>                                                          <C>
Goodyear Engineered    PHH Vehicle     5341622      All present and future motor vehicles (including, without    November 15, 2011
Products Canada Inc.   Management                   limitation, passenger automobiles, vans, trucks, truck-
                       Services Inc.                tractors, truck-trailers, truck-chassis and truck bodies),
Produits D'Ingenierie                               automotive equipment (including, without limitation,
Goodyear Canada Inc.                                trailers, boxes and refrigeration units), materials-handling
                                                    equipment and other goods (whether similar or dissimilar
Goodyear Engineered                                 to the foregoing) leased from time to time by the Secured
Products Canada Inc. /                              Party to the Debtor, together with, in each case, all
Produits D'Ingenierie                               present and future parts, attachments, accessories and
Goodyear Canada Inc.                                accessions attached thereto or installed therein, all
                                                    proceeds (as defined below) of or relating to any of the
Produits D'Ingenierie                               foregoing. Proceeds: All proceeds of any of the above
Goodyear Canada Inc. /                              collateral in any form (including, without limitation,
Goodyear Engineered                                 goods, documents of title, chattel paper, securities,
Products Canada Inc.                                instruments, money and intangibles (as each such term is
                                                    defined in the Personal Property Security Act) derived
                                                    directly of indirectly from any dealing with any of the
                                                    above collateral or any proceeds thereof.
</TABLE>

<PAGE>

                                       17

         GOODYEAR CANADA INC. - LIST OF PPSA (NOVA SCOTIA) REGISTRATIONS
                          DATE SEARCHED: APRIL 18, 2007

<TABLE>
<CAPTION>
                                       REGISTRATION
       DEBTOR          SECURED PARTY      NUMBER                  COLLATERAL DESCRIPTION                              EXPIRY
-------------------- ----------------- ------------ ------------------------------------------------------------ ------------------
<S>                  <C>               <C>          <C>                                                          <C>
Goodyear Canada Inc. Bank of Montreal  1138272      See search for description.                                  November 13, 2008

Goodyear Canada Inc. Dell Financial    2041864      All Dell computer equipment and peripherals wherever located July 27, 2008
                     Services Canada   7095662      heretofore or hereafter leased to Debtor by Secured Party
                     Limited           (renewal)    pursuant to a master lease agreement no. 76467 together with
                                                    all substitutions, additions, accessions and replacements
                                                    thereto and thereof now and hereafter installed in, affixed
                                                    to, or used in conjunction with such equipment and proceeds
                                                    thereof together with all rental or instalment payments,
                                                    insurance proceeds, other proceeds and payments due or to
                                                    become due and arising from or relating to such equipment.
                                                    Proceesd: all present and after-acquired personal property.

Goodyear Canada Inc. PHH Vehicle       6423159      All present and future motor vehicles (including,            February 10, 2008
                     Management        7966338      without limitation, passenger automobiles, trucks, truck
                     Services Inc.     (amendment)  tractors, truck trailers, truck chassis oro truck bodies),
                                                    automotive equipment (including, without limitation,
                                                    trailers, boxes and refrigeration units) and materials-
                                                    handling equipment leased from time to time by the Secured
                                                    Party to the Debtor, together with all present and future
                                                    attachments, accessions, appurtenances, accessories and
                                                    replacement parts, and all proceeds of or relating to any
                                                    of the foregoing.

                                                    Serial Numbered Collateral
                                                    2000 Ford Explorer
                                                    V.I.N. 1FMZU72E6YZC68888

Goodyear Canada Inc. PHH Vehicle       12355        All present and future motor vehicles (including,            November 4, 2007
                     Management        5991830      without limitation, passenger automobiles, trucks,
                     Services Inc.     (renewal)    truck tractors, truck trailers, truck chassis or
                                       7095975      truck bodies), automotive equipment (including,
                                       (amendment)  without
</TABLE>

<PAGE>

                                       18

<TABLE>
<CAPTION>
                                       REGISTRATION
       DEBTOR          SECURED PARTY      NUMBER                  COLLATERAL DESCRIPTION                              EXPIRY
-------------------- ----------------- ------------ ------------------------------------------------------------ ------------------
<S>                  <C>               <C>          <C>                                                          <C>
                                                    limitation, trailers, boxes and refrigeration units) and
                                                    materials-handling equipment leased from time to time by the
                                                    Secured Party to the Debtor, together with all present and
                                                    future attachments, accessions, appurtenances, accessories
                                                    and replacement parts, and all proceeds of or relating to
                                                    any of the foregoing

Goodyear Canada Inc. GE Capital        4703075      Serial Numbered Collateral                                   October 31, 2007
                     Vehicle and       11459922     2002 Ford F-250 4x2 SD
                     Equipment         (renewal)    V.I.N. 1FDNF20FX2EB42149
                     Leasing Inc.
</TABLE>

                    GOODYEAR ENGINEERED PRODUCTS CANADA INC.
                   PRODUITS D'INGENIERIE GOODYEAR CANADA INC.
                    GOODYEAR ENGINEERED PRODUCTS CANADA INC.
                   PRODUITS D'INGENIERIE GOODYEAR CANADA INC.
                   PRODUITS D'INGENIERIE GOODYEAR CANADA INC.
                    GOODYEAR ENGINEERED PRODUCTS CANADA INC.
                   - LIST OF PPSA (NOVA SCOTIA) REGISTRATIONS
                          DATE SEARCHED: APRIL 18, 2007

<TABLE>
<CAPTION>
                                       REGISTRATION
       DEBTOR           SECURED PARTY     NUMBER                  COLLATERAL DESCRIPTION                            EXPIRY
---------------------- --------------- ------------ ---------------------------------------------------------- ------------------
<S>                    <C>             <C>          <C>                                                        <C>
Goodyear Engineered    PHH Vehicle     11764958     All present and future motor vehicles (including,          November 15, 2011
Products Canada Inc.   Management      12294344     without limitation, passenger automobiles, vans, trucks,
                       Services Inc.   (amendment)  truck-tractors, truck-trailers, truck-chassis and truck
Produits D'Ingenierie                               bodies), automotive equipment (including, without
Goodyear Canada Inc.                                limitation, trailers, boxes and refrigeration units),
                                                    materials-handling equipment and other goods
Goodyear Engineered                                 (whether similar or dissimilar to the foregoing) leased
Products Canada Inc./                               from time to time by the Secured Party to the Debtor,
Produits D'Ingenierie                               together with in each case, all present and future parts,
Goodyear Canada Inc.                                attachments, accessories and accessions attached
                                                    thereto or installed therein, all proceeds (as defined
Produits D'Ingenierie                               below) of or relating to any of the foregoing. Proceeds:
Goodyear Canada Inc./                               All proceeds of any of the above collateral in any form
Goodyear Engineered                                 (including, without limitation, goods, documents of title,
Products Canada Inc.                                chattel paper, securities, instruments, money and
                                                    intangibles (as each such term is defined in the Personal
                                                    Property Security Act) derived directly of indirectly from
                                                    any dealing with any of the above collateral or any
                                                    proceeds therof.

                                                    Motor Vehicle Description:
                                                    2005 Ford Explorer
                                                    V.I.N.: 1FMZU72K45UB24061

</TABLE>

<PAGE>

                                       19

           GOODYEAR CANADA INC.-LIST OF PPSA (ONTARIO) REGISTRATIONS
                       FILE CURRENCY DATE: APRIL 16, 2007

<TABLE>
<CAPTION>
                                                                             COLLATERAL
                                                                           CLASSIFICATION/                          REGISTRATION
                                                                          FINANCING CHANGE    GENERAL COLLATERAL      PERIOD
          SECURED PARTY             FILE NUMBER    REGISTRATION NUMBER        STATEMENT          DESCRIPTION          (YEARS)
----------------------------------  -----------  -----------------------  -----------------  --------------------  ------------
<S>                                 <C>          <C>                      <C>                <C>                   <C>
Hewlett-Packard Financial Services  633095442    20070227 1436 8077 0443  Equipment, Other   Lease Agreement. Any  4 years
Canada Company                                                                               and all equipment,
                                                                                             tangible and          Expiry:
                                                                                             intangible, pursuant  February 27,
                                                                                             to Lease No. 80034,   2011
                                                                                             and all amounts
                                                                                             owing thereunder

Pattison Sign Group, a Division of  633095982    20070227 1535 2073 2377  Equipment, Other   Signage as per        5 years
Jim Pattison Industries Ltd.                                                                 contract LGC194000
                                                                                                                   Expiry:
                                                                                                                   February 27,
                                                                                                                   2012

Pattison Sign Group, a Division of  632582298    20070202 1519 2073 2366  Equipment, Other   Signage as per        10 years
Jim Pattison Industries Ltd.                                                                 contract 2GY183430
                                                                                             located at CDA Hose   Expiry:
                                                                                             Plant 101 Mountain    February 2,
                                                                                             Road, Collingwood,    2017
                                                                                             Ontario L9Y 3Z9
</TABLE>

<PAGE>

                                       20

<TABLE>
<CAPTION>
                                                                         COLLATERAL
                                                                       CLASSIFICATION/                         REGISTRATION
                                                                       FINANCING CHANGE  GENERAL COLLATERAL       PERIOD
          SECURED PARTY            FILE NUMBER   REGISTRATION NUMBER      STATEMENT         DESCRIPTION          (YEARS)
---------------------------------- ----------- ----------------------  ----------------- ------------------    --------------
<S>                                <C>         <C>                     <C>               <C>                   <C>
Citicorp Vendor Finance, Ltd.      631622313   20061221 1156 1862 6726 Equipment, Other, Yes. Refer to search. 2 years
                                               20061227 1555 1862 6972 Motor Vehicle
                                               20070115 1202 186 27985 Included                                Expiry:
                                                                                                               December 21,
                                                                                                               2008

Citicorp Vendor Finance, Ltd.      630829224   20061123 1018 1862 4447 Equipment, Other, Yes. Refer to search  4 years
                                                                       Motor Vehicle
                                                                       Included                                Expiry:
                                                                                                               November 23,
                                                                                                               2010

Pattison Sign Group, a Division of 628918749   20060914 1636 20732341 Equipment, Other   Signage as per        10 years
                                                                                         contract
Jim Pattison Industries Ltd.                                                             LGY661910 located at
                                                                                         Royal Tire, 450 2nd   Expiry:
                                                                                         Avenue North,         September 14,
                                                                                         Sudbury, Ontario P3B  2016
                                                                                         4A4

Tandet Nationalease Ltd.           628928721   20060914 1944 1531 3599 Inventory,        This registration     7 years
                                                                       Equipment,        covers the units
                                                                       Motor Vehicle     listed along with all
                                                                       Included          attachments thereto   Expiry:
                                                                                         and the associated    September 14,
                                                                                         lease agreement and   2013
                                                                                         insurance policies
                                                                                         and proceeds thereof.
                                                                                         Complete description
                                                                                         of serial collateral
                                                                                         should read as 2007
                                                                                         Kenworth T800 TS
                                                                                         Sleeper W crane S/N
                                                                                         1XKDDB9X27J93095
                                                                                         9

                                                                                         Motor Vehicle
                                                                                         Description:
                                                                                         2007 Kenworth T800
                                                                                         TA Sleeper
                                                                                         V.I.N.:
                                                                                         1XKDDB9X27J93095
                                                                                         9

</TABLE>

<PAGE>

                                       21

<TABLE>
<CAPTION>
                                                                          COLLATERAL
                                                                         CLASSIFICATION/                              REGISTRATION
                                                                        FINANCING CHANGE      GENERAL COLLATERAL        PERIOD
         SECURED PARTY           FILE NUMBER    REGISTRATION NUMBER        STATEMENT             DESCRIPTION            (YEARS)
-------------------------------  -----------  -----------------------   ----------------  -------------------------   ------------
<S>                              <C>          <C>                       <C>               <C>                         <C>
National Leasing Group Inc.      628516053    20060831 1619 6005 0050    Equipment        All floor sweeper of        4 years
                                              20070215 1414 6005 2110                     every nature or kind
                                                                                          described in lease          Expiry: August
                                                                                          number 2342720              31,2010
                                                                                          between the secured
                                                                                          party, as lessor and the
                                                                                          debtor as lessee, as
                                                                                          amended from time to time,
                                                                                          together with all
                                                                                          attachments, accessories
                                                                                          and substitutions.

                                                                                          TRANSFER BY DEBTOR WAS
                                                                                          REGISTERED FEBRUARY 15,
                                                                                          2007 TO TRANSFER THE
                                                                                          DEBTOR TO GOODYEAR
                                                                                          ENGINEERED PRODUCTS CANADA
                                                                                          INC.

PHH Vehicle Management Services  628385103    20060828 1942 1531 3570   Equipment,        All present and future      5 years
Inc.                                          20060829 1949 1531 6403   Other, Motor      motor vehicles (including,
                                              20061129 1939 1531 7172   Vehicle Included  without limitation,         Expiry: August
                                              20070416 1048 1529 2952                     passenger automobiles,      28, 2011
                                                                                          vans, trucks, truck-
                                                                                          tractors, truck-trailers,
                                                                                          truck chassis, and truck
                                                                                          bodies), automotive
</TABLE>

<PAGE>

                                       22

<TABLE>
<CAPTION>
                                                                       COLLATERAL
                                                                     CLASSIFICATION/                              REGISTRATION
                                                                    FINANCING CHANGE     GENERAL COLLATERAL         PERIOD
         SECURED PARTY          FILE NUMBER   REGISTRATION NUMBER      STATEMENT            DESCRIPTION             (YEARS)
------------------------------- ----------- ----------------------- ---------------- ---------------------------- ------------
<S>                             <C>         <C>                     <C>              <C>                          <C>
                                                                                     equipment (including,
                                                                                     without limitation,
                                                                                     trailers, boxes and
                                                                                     refrigeration units),
                                                                                     materials-handling equipment
                                                                                     and other goods (whether
                                                                                     similar or dissimilar) to
                                                                                     the foregoing) leased from
                                                                                     time to time by the secured
                                                                                     party to the debtor,
                                                                                     together with, in each case,
                                                                                     all present and future
                                                                                     parts, attachments,
                                                                                     accessories and accessions
                                                                                     attached thereto or installed
                                                                                     therein, and all proceeds of
                                                                                     or relating to any of the
                                                                                     foregoing.
                                                                                     An amendment was
                                                                                     registered August 29, 2006
                                                                                     to add 37 motor vehicles.
                                                                                     Refer to search.

                                                                                     An amendment was
                                                                                     registered November
                                                                                     29, 2006 to add 2
                                                                                     motor vehicles. Refer
                                                                                     to search.

                                                                                     An amendment was
                                                                                     registered April 16,
                                                                                     2007 to add a motor
                                                                                     vehicle. Refer to
                                                                                     search.
</TABLE>

<PAGE>

                                       23

<TABLE>
<CAPTION>
                                                                       COLLATERAL
                                                                     CLASSIFICATION/                               REGISTRATION
                                                                    FINANCING CHANGE     GENERAL COLLATERAL           PERIOD
         SECURED PARTY          FILE NUMBER   REGISTRATION NUMBER      STATEMENT            DESCRIPTION               (YEARS)
------------------------------- ----------- ----------------------- ----------------- ---------------------------  -------------
<S>                             <C>         <C>                     <C>               <C>                          <C>
Pattison   Sign Group, a        624487644   20060421 1524 2073 2298 Equipment, Other  Signage as per               10 years
Division of Jim Pattison                                                              contract LGY656900 located
Industries Ltd.                                                                       at 370 Main Street N.,       Expiry: April
                                                                                      Brampton, Ontario L6V 4A4    21, 2016

Master Lift Truck Service       624065238   20060406 1713 1462 5158 Equipment, Other, All goods supplied           6 years
Inc.                                                                Motor Vehicle     by the secured party         Expiry: April
                                                                    Included          pursuant to a lease          6, 2012
                                                                                      between the debtor and the
                                                                                      secured party, together with
                                                                                      all parts and accessories
                                                                                      thereto and accessions
                                                                                      thereto and all replacements
                                                                                      or substitutions for such
                                                                                      goods and proceeds thereof
                                                                                      (proceeds as defined in the
                                                                                      Personal Property Security
                                                                                      Act (ON)) and any insurance
                                                                                      proceeds resulting there
                                                                                      from.

Masterlift Truck Service Inc.   623803383   20060329 1544 1869 0303 Equipment, Other, Yes. Refer to search         5 years
                                                                    Motor Vehicle                                  Expiry: March
                                                                    Included                                       29, 2011

BDL Capital Inc.                622191438   20060123 1420 1869 0301 Equipment, Other, Yes. Refer to search         5 years
                                                                    Motor Vehicle                                  Expiry:
                                                                    Description                                    January 23,
                                                                                                                   2011
</TABLE>
<PAGE>
                                       24

<TABLE>
<CAPTION>
                                                               COLLATERAL
                                                             CLASSIFICATION/                                     REGISTRATION
                                                            FINANCING CHANGE        GENERAL COLLATERAL              PERIOD
   SECURED PARTY     FILE NUMBER     REGISTRATION NUMBER       STATEMENT               DESCRIPTION                  (YEARS)
-------------------- ------------ ------------------------ ------------------ ----------------------------- ----------------------
<S>                  <C>          <C>                      <C>                <C>                           <C>
Pitney Bowes Global  621712728    20060103 1608 1651 2368  Inventory,         Meter, mailer, scale, rates,  2 years
Credit Services                                            Equipment,         power stacker. All items as
                                                           Accounts, Other    listed and defined under      Expiry: January 3, 2008
                                                                              Pitney Bowes contract numbers
                                                                              486219 & 486221.

Pattison Sign Group, 621393165    20051216 1610 2073 2259  Equipment, Other   Signage as per contract       10 years
a Division of Jim                                                             LGY203170 located at 370
Pattison Industries                                                           Industrial Road, Cambridge,   Expiry December 16, 2015
Ltd.                                                                          Ontario, N3H 5T7

National Leasing     620028999    20051027 1722 6005 6297  Equipment          All forklifts of every nature 6 years
Group Inc.                                                                    or kind described in lease
                                                                              number 2313714, between       Expiry: October 27, 2011
                                                                              the secured party, as lessor
                                                                              and the debtor as lessee,
                                                                              as amended from time to time,
                                                                              together with all
                                                                              attachments, accessories
                                                                              and substitutions.

Pattison Sign Group, 618312024    20050826 1039 2073 2218  Equipment, Other   Signage as per contract       10 years
a Division of Jim                                                             LGY203160 located at
Pattison Industries                                                           Industrial Road, Cambridge,   Expiry: August 26, 2015
Ltd.                                                                          Ontario

Pattison Sign Group, 618317208    20050826 1106 2073 2219  Equipment, Other   Signage as per contract       10 years
a Division of Jim                                                             LGY203180 located at 2090
Pattison Industries                                                           Riverside Drive, Timmins,     Expiry: August 26, 2015
Ltd.                                                                          Ontario, P4R 1M9

</TABLE>

<PAGE>

                                       25

<TABLE>
<CAPTION>
                                                               COLLATERAL
                                                            CLASSIFICATION/                                     REGISTRATION
                                                           FINANCING CHANGE       GENERAL COLLATERAL               PERIOD
   SECURED PARTY     FILE NUMBER   REGISTRATION NUMBER         STATEMENT              DESCRIPTION                  (YEARS)
-------------------- ----------- ------------------------ ------------------ -----------------------------  ---------------------
<S>                  <C>         <C>                      <C>                <C>                            <C>
CSI Leasing Canada   615979494   20050610 1952 1531 7458  Equipment          (1) Lexmark X634 printer,      5 years
Ltd.                                                                         serial number 9914RLC
                                                                             (including all repairs,        Expiry: June 10, 2011
                                                                             accessories and replacements)
                                                                             leased to lessee pursuant to
                                                                             equipment schedule seven to
                                                                             master lease no. 190760
                                                                             between the parties.
                                                                             Equipment location: 450
                                                                             Kipling Avenue, Etobicoke,
                                                                             Ontario M8Z 5E1

National Leasing     615867318   20050608 1100 6005 4696  Equipment          All photocopies of every       6 years
Group Inc.                                                                   nature or kind described in
                                                                             lease number 2301824 between   Expiry: June 8, 2011
                                                                             Upper Canada Office Systems
                                                                             as original lessor and the
                                                                             debtor, as lessee, which
                                                                             lease was assigned by the
                                                                             original lessor to the
                                                                             secured party, as amended
                                                                             from time to time, together
                                                                             with all attachments,
                                                                             accessories and
                                                                             substitutions.

Pattison Sign Group, 615023955   20050511 1202 2073 2197  Equipment, Other   Signage as per contract        10 years
A Division of Jim                                                            LGY203150 located at 902A &
Pattison Industries                                                          902B Wallbridge-Loyalist       Expiry: May 11,2015
Ltd.                                                                         Road, Belleville, Ontario K8N
                                                                             4Z5
 </TABLE>

<PAGE>

                                       26

<TABLE>
<CAPTION>
                                                                 COLLATERAL
                                                               CLASSIFICATION/                                     REGISTRATION
                                                              FINANCING CHANGE        GENERAL COLLATERAL              PERIOD
   SECURED PARTY      FILE NUMBER     REGISTRATION NUMBER        STATEMENT              DESCRIPTION                   (YEARS)
-------------------- -------------  ------------------------ ------------------ -----------------------------  ---------------------
<S>                  <C>            <C>                      <C>                <C>                            <C>
Deutsche Bank Trust  613947726      20050406 0953 1590 6619  Inventory,         No                             5 years
Company Americas                    20050407 1041 1590 6690  Accounts, Other
                                    20061211 0851 1590 6756                     An amendment was registered    Expiry: April 6, 2010
                                                                                April 7, 2005 to amend the
                                                                                secured party address.

                                                                                A PARTIAL TRANSFER WAS
                                                                                REGISTERED DECEMBER 11, 2006
                                                                                TO TRANSFER THE DEBTOR TO
                                                                                GOODYEAR ENGINEERED PRODUCTS
                                                                                CANADA INC. PRODUITS
                                                                                D'INGENIERIE GOODYEAR CANADA
                                                                                INC., GOODYEAR ENGINEERED
                                                                                PRODUCTS CANADA INC. AND
                                                                                PRODUITS D'INGENIERIE
                                                                                GOODYEAR CANADA INC.

Wilmington Trust     613947906      20050406 1012 1590 6620  Inventory,         No                             5 years
Company                             20061211 0852 1590 6757  Accounts, Other
                                                                                A PARTIAL TRANSFER WAS         Expiry: April 6, 2010
                                                                                REGISTERED DECEMBER 11, 2006
                                                                                TO TRANSFER THE DEBTOR TO
                                                                                GOODYEAR ENGINEERED PRODUCTS
                                                                                CANADA INC. PRODUITS
                                                                                D'INGENIERIE GOODYEAR CANADA
                                                                                INC., GOODYEAR ENGINEERED
                                                                                PRODUCTS CANADA INC. AND
                                                                                PRODUITS D'INGENIERIE
                                                                                GOODYEAR CANADA INC.
</TABLE>

<PAGE>

                                       27

<TABLE>
<CAPTION>
                                                                COLLATERAL
                                                              CLASSIFICATION/                                      REGISTRATION
                                                             FINANCING CHANGE        GENERAL COLLATERAL               PERIOD
   SECURED PARTY      FILE NUMBER     REGISTRATION NUMBER       STATEMENT               DESCRIPTION                  (YEARS)
-------------------- ------------  ------------------------ ------------------ -----------------------------  ----------------------
<S>                  <C>           <C>                      <C>                <C>                            <C>
JPMorgan Chase Bank, 613760868     20050331 0922 1590 6330  Inventory,         No                             5 years
N.A.                               20061211 0850 1590 6755  Accounts, Other
                                                                               A PARTIAL TRANSFER WAS         Expiry: March 31,2010
                                                                               REGISTERED DECEMBER 11, 2006
                                                                               TO TRANSFER THE DEBTOR TO
                                                                               GOODYEAR ENGINEERED PRODUCTS
                                                                               CANADA INC. PRODUITS
                                                                               D'INGENIERIE GOODYEAR CANADA
                                                                               INC., GOODYEAR ENGINEERED
                                                                               PRODUCTS CANADA INC. AND
                                                                               PRODUITS D'INGENIERIE
                                                                               GOODYEAR CANADA INC.

CSI Leasing Canada   611429337     20041216 451 1530 4562   Equipment          Yes                            5
Ltd.

Pattison Sign Group, 611251371     20041209 1419 2073 2146  Equipment, Other   Yes                            10
A Division of Jim
Pattison Industries
Ltd.

Pattison Sign Group, 611251866     20041209 1455 2073 2148  Equipment, Other   Yes                            10
A Division of Jim
Pattison Industries
Ltd.

CSI Leasing Canada   611034651     20041201 1456 1530 9753  Equipment          Yes                            5
Ltd.

CSI Leasing Canada   610392735     20041105 1450 1530 2904  Equipment          Yes                            5
Ltd.

Pattison Sign Group, 610084782     20041026 1324 2073 2123  Equipment, Other   Signage as per contracts       10 years
a Division of Jim                                                              LGY202601 and LGY615130
Pattison Industries                                                            located at Benson Commercial   Expiry: October
Ltd.                                                                           Tire/Jiffy Tire RR#5,          26, 2014
                                                                               Belleville, Ontario
</TABLE>

<PAGE>

                                       28

<TABLE>
<CAPTION>
                                                               COLLATERAL
                                                             CLASSIFICATION/                                     REGISTRATION
                                                            FINANCING CHANGE         GENERAL COLLATERAL             PERIOD
   SECURED PARTY      FILE NUMBER   REGISTRATION NUMBER        STATEMENT               DESCRIPTION                  (YEARS)
-------------------- ------------ ------------------------ ------------------  -----------------------------  ------------------
<S>                  <C>          <C>                      <C>                 <C>                            <C>
Pattison Sign Group, 610085088    20041026 1354 2073 2130  Equipment, Other    Signage as per contract        10 years
a Division of Jim                                                              LGY615020 located at 135
Pattison Industries                                                            Davis Drive, Newmarket,        Expiry: October
Ltd.                                                                           Ontario L3Y 2N3                26, 2014

CSI Leasing Canada   609996582    20041021 1946 1531 8263  Equipment           (1) IBM 9406-520, (1)          5 years
Ltd.                                                                           IBM 3581-L2 and (1) IBM
                                                                               6400-110, (including all       Expiry: October
                                                                               repairs, accessories,          21, 2009
                                                                               accessions and replacements)
                                                                               leased to lessee pursuant to
                                                                               equipment schedule three to
                                                                               master lease no. 190760
                                                                               between the parties.
                                                                               Equipment location - R.R. #7,
                                                                               Napanee, Ontario, K7R 3L2

Xerox Canada Ltd.    608889015    20040910 1406 1462 3660  Equipment, Other    No                             6 years

                                                                                                              Expiry: September
                                                                                                              10, 2010
</TABLE>

<PAGE>

                                       29

<TABLE>
<CAPTION>
                                                                  COLLATERAL
                                                                 CLASSIFICATION/                                     REGISTRATION
                                                               FINANCING CHANGE         GENERAL COLLATERAL              PERIOD
   SECURED PARTY      FILE NUMBER     REGISTRATION NUMBER         STATEMENT               DESCRIPTION                  (YEARS)
-------------------- -------------  ------------------------  ------------------  -----------------------------  -------------------
<S>                  <C>            <C>                       <C>                 <C>                            <C>
JPMorgan Chase Bank, 608054499      20040811 1043 1590 5932   Inventory,          No                             5 years
N.A.                                20050331 0923 1590 6332   Accounts, Other
                                    20061211 0849 1590 6754                       An amendment was registered    Expiry: August
                                                                                  March 31, 2005 to amend the    11, 2009
                                                                                  secured party name and
                                                                                  address.

                                                                                  A PARTIAL TRANSFER WAS
                                                                                  REGISTERED DECEMBER 11, 2006
                                                                                  TO TRANSFER THE DEBTOR TO
                                                                                  GOODYEAR ENGINEERED PRODUCTS
                                                                                  CANADA INC. PRODUITS
                                                                                  D'INGENIERIE GOODYEAR CANADA
                                                                                  INC., GOODYEAR ENGINEERED
                                                                                  PRODUCTS CANADA INC. AND
                                                                                  PRODUITS D'INGENIERIE
                                                                                  GOODYEAR CANADA INC.

Sharp Electronics of 605293227      20040507 1407 7029 7040   Equipment, Other    No                             7 years
Canada Ltd.
                                                                                                                 Expiry: May 7, 2011

CSI Leasing Canada   605232567      20040505 1948 1531 4618   Equipment           (1) Lexmark X634, serial       5 years
Ltd.                                20040823 1446 1530 6535                       number 99-14RLC, (including
                                                                                  all repairs, accessories and   Expiry: May 5, 2009
                                                                                  replacements) leased to
                                                                                  lessee pursuant to equipment
                                                                                  schedule two to master lease
                                                                                  no. 190760. Equipment
                                                                                  location - 450 Kipling
                                                                                  Avenue, Etobicoke, ON M8Z 5E1

                                                                                  An amendment was registered
                                                                                  August 23, 2004 to amend the
                                                                                  general collateral
                                                                                  description.
</TABLE>

<PAGE>

                                       30

<TABLE>
<CAPTION>
                                                                   COLLATERAL
                                                                 CLASSIFICATION/                                     REGISTRATION
                                                                FINANCING CHANGE         GENERAL COLLATERAL             PERIOD
   SECURED PARTY       FILE NUMBER     REGISTRATION NUMBER         STATEMENT               DESCRIPTION                  (YEARS)
--------------------  -------------  ------------------------  ------------------  -----------------------------  ------------------
<S>                   <C>            <C>                       <C>                 <C>                            <C>
Tandet Nationalease   603823248      20040316 1949 1531 4748   Equipment           Yes                            8
Ltd.

Tandet Nationalease   603823257      20040316 1949 1531 4749   Equipment           Yes                            8
Ltd.

Pattison Sign Group,  603782712      20040315 1525 2073 2057   Equipment, Other    Yes                            10
A Division of Jim
Pattison Industries
Ltd.

Pattison Sign Group,  603782748      20040315 1530 2073 2058   Equipment, Other    Yes                            10
A Division of Jim
Pattison Industries
Ltd.

Pattison Sign Group,  603782811      20040315 1535 2073 2059   Equipment, Other    Yes                            10
A Division of Jim
Pattison Industries
Ltd.

Pattison Sign Group,  603783108      20040315 1603 2073 2060   Equipment, Other    Yes                            10
A Division of Jim
Pattison Industries
Ltd.

Pattison Sign Group,  603783216      20040315 1616 2073 2061   Equipment, Other    Yes                            10
A Division of Jim
Pattison Industries
Ltd.

Pattison Sign Group,  603783288      20040315 1621 2073 2062   Equipment, Other    Yes                            10
A Division of Jim
Pattison Industries
Ltd.

Pattison Sign Group,  603783378      20040315 1625 2073 2063   Equipment, Other    Yes                            10
A Division of Jim
Pattison Industries
Ltd.

Pattison Sign Group,  603783468      20040315 1630 2073 2064   Equipment, Other    Yes                            10
A Division of Jim
Pattison Industries
Ltd.

Pattison Sign Group,  603783504      20040315 1634 2073 2065   Equipment, Other    Yes                            10
A Division of Jim
Pattison Industries
Ltd.

Pattison Sign Group,  603783558      20040315 1638 2073 2066   Equipment, Other    Yes                            10
A Division of Jim
Pattison Industries
Ltd.

CSI Leasing Canada    603695691      20040311 1052 1529 8293   Equipment           Yes                            5
Ltd.
</TABLE>

<PAGE>

                                       31

<TABLE>
<CAPTION>
                                                                   COLLATERAL
                                                                 CLASSIFICATION/                                     REGISTRATION
                                                                FINANCING CHANGE         GENERAL COLLATERAL             PERIOD
   SECURED PARTY       FILE NUMBER     REGISTRATION NUMBER         STATEMENT               DESCRIPTION                  (YEARS)
--------------------  -------------  ------------------------  ------------------  -----------------------------  ------------------
<S>                   <C>            <C>                       <C>                 <C>                            <C>
Wilmington Trust      603645984      20040309 1610 1590 9235   Inventory,          Yes                            10
Company                              20061211 0848 1590 6753   Accounts, Other
                                                                                   A PARTIAL TRANSFER WAS
                                                                                   REGISTERED DECEMBER 11, 2006
                                                                                   TO TRANSFER THE DEBTOR TO
                                                                                   GOODYEAR ENGINEERED PRODUCTS
                                                                                   CANADA INC. PRODUITS
                                                                                   D'INGENIERIE GOODYEAR CANADA
                                                                                   INC., GOODYEAR ENGINEERED
                                                                                   PRODUCTS CANADA INC. AND
                                                                                   PRODUITS D'INGENIERIE
                                                                                   GOODYEAR CANADA INC.

Pattison Sign Group,  603463869      20040302 1636 2073 2040   Equipment, Other    Yes                            10
A Division of Jim                    (10 years)
Pattison Industries
Ltd.

Pattison Sign Group,  603463905      20040302 1640 2073 2041   Equipment, Other    Yes                            10
A Division of Jim
Pattison Industries
Ltd.

Pattison Sign Group,  603463932      20040302 1643 2073 2042   Equipment, Other    Yes                            10
A Division of Jim
Pattison Industries
Ltd.

Pattison Sign Group,  603463959      20040302 1647 2073 2043   Equipment, Other    Yes                            10
A Division of Jim
Pattison Industries
Ltd.

Pattison Sign Group,  603464013      20040302 1652 2073 2044   Equipment, Other    Yes                            10
A Division of Jim
Pattison Industries
Ltd.

Pattison Sign Group,  603464049      20040302 1655 2073 2045   Equipment, Other    Yes                            10
A Division of Jim
Pattison Industries
Ltd.

National Leasing      603312804      20040225 1010 6005 8788   Equipment           Yes                            6
Group Inc. L#
2248482

Pattison Sign Group,  602707563      20040127 1404 2073 2024   Equipment, Other    Yes                            10
A Division of Jim
Pattison Industries
Ltd.

Pattison Sign Group,  602707608      20040127 1408 2073 2025   Equipment, Other    Yes                            10
A Division of Jim
Pattison Industries
Ltd.
</TABLE>

<PAGE>

                                       32

<TABLE>
<CAPTION>
                                                                   COLLATERAL
                                                                 CLASSIFICATION/                                     REGISTRATION
                                                                FINANCING CHANGE         GENERAL COLLATERAL             PERIOD
   SECURED PARTY       FILE NUMBER     REGISTRATION NUMBER         STATEMENT               DESCRIPTION                  (YEARS)
--------------------  -------------  ------------------------  ------------------  -----------------------------  ------------------
<S>                   <C>            <C>                       <C>                 <C>                            <C>
Pattison Sign Group,  602707653      20040127 1418 2073 2026   Equipment, Other    Yes                            10
A Division of Jim
Pattison Industries
Ltd.

Pattison Sign Group,  602707725      20040127 1422 2073 2027   Equipment, Other    Yes                            10
A Division of Jim
Pattison Industries
Ltd.

Pattison Sign Group,  602707752      20040127 1422 2073 2028   Equipment, Other    Yes                            10
A Division of Jim
Pattison Industries
Ltd.

Pattison Sign Group,  602707779      20040127 1428 2073 2029   Equipment, Other    Yes                            10
A Division of Jim
Pattison Industries
Ltd.

Pattison Sign Group,  602707797      20040127 1431 2073 2030   Equipment, Other    Yes                            10
A Division of Jim
Pattison Industries
Ltd.

Pattison Sign Group,  602707815      20040127 1434 2073 2031   Equipment, Other    Yes                            10
A Division of Jim
Pattison Industries
Ltd.

Pattison Sign Group,  602707842      20040127 1437 2073 2032   Equipment, Other    Yes                            10
A Division of Jim
Pattison Industries
Ltd.

Pattison Sign Group,  602707887      20040127 1440 2073 2033   Equipment, Other    Yes                            10
A Division of Jim
Pattison Industries
Ltd,

Pattison Sign Group,  602690535      20040126 1645 2073 2023   Equipment, Other    Yes                            10
A Division of Jim
Pattison Industries
Ltd.

Tandet Nationalease   602499438      20040115 1950 1531 5584   Equipment, Motor    Yes                            8
Ltd.                                                           Vehicles

Pattison Sign Group,  602450109      20040114 1023 2073 1996   Equipment, Other    Yes                            10
A Division of Jim
Pattison Industries
Ltd.

Pattison Sign Group,  602434602      20040113 1651 2073 1995   Equipment, Other    Yes                            10
A Division of Jim
Pattison Industries
Ltd.

Citicorp Vendor       600925842      20031112 1030 7029 4045   Equipment, Other,   Yes                            6
Finance, Ltd.                        20040930 1531 7029 9617   Motor Vehicles

                                                                                   An amendment was registered
                                                                                   September 30, 2004 to add
                                                                                   motor vehicles.

National Leasing      600547023      20031028 1020 6005 7243   Equipment           Yes                            6
Group Inc. L#
2230656

National Leasing      600547131      20031028 1033 6005 7244   Equipment           Yes                            6
Group Inc. L#
2230656
</TABLE>

<PAGE>

                                       33

<TABLE>
<CAPTION>
                                                                   COLLATERAL
                                                                 CLASSIFICATION/                                     REGISTRATION
                                                                FINANCING CHANGE         GENERAL COLLATERAL             PERIOD
   SECURED PARTY       FILE NUMBER     REGISTRATION NUMBER         STATEMENT               DESCRIPTION                  (YEARS)
--------------------  -------------  ------------------------  ------------------  -----------------------------  ------------------
<S>                   <C>            <C>                       <C>                 <C>                            <C>
National Leasing      600071787      20031008 1201 6005 7010   Equipment           Yes                            6
Group Inc. L#
2230656

National Leasing      898732629      20031001 1223 6005 6907   Equipment           Yes                            7
Group Inc. L#
2227114

Pattison Sign Group,  897617376      20030826 1326 2073 1972   Equipment, Other    Yes                            10
A Division of Jim
Pattison Industries
Ltd.

Caterpillar           897475878      20030821 1038 8077 7660   Equipment, Other,   Yes                            4
Financial Services                                             Motor Vehicles
Limited

Caterpillar           897222708      20030811 1714 8077 7377   Equipment, Other,   Yes                            4
Financial Services                                             Motor Vehicles
Limited

Caterpillar           897080544      20030806 1437 8077 7252   Equipment, Other    Yes                            5
Financial Services
Limited

Caterpillar           897080562      20030806 1437 8077 7254   Equipment, Other    Yes                            5
Financial Services
Limited

Caterpillar           896773644      20030725 1658 8077 6882   Equipment, Other,   Yes                            4
Financial Services                                             Motor Vehicles
Limited

Caterpillar           896773653      20030725 1658 8077 6883   Equipment, Other,   Yes                            4
Financial Services                                             Motor Vehicles
Limited

Pattison Sign Group,  896568642      20030721 1606 2073 1954   Equipment, Other    Yes                            10
A Division of Jim
Pattison Industries
Ltd.

Pattison Sign Group,  896568669      20030721 1609 2073 1955   Equipment, Other    Yes                            10
A Division of Jim
Pattison Industries
Ltd.

Caterpillar           896381127      20030715 1037 8077 6361   Equipment, Other,   Yes                            4
Financial Services                                             Motor Vehicles
Limited

Caterpillar           896374899      20030714 17223 8077 6326  Equipment, Other,   Yes                            4
Financial Services                                             Motor Vehicles
Limited

Caterpillar           896374908      20030714 1723 8077 6327   Equipment, Other,   Yes                            4
Financial Services                                             Motor Vehicles
Limited

Caterpillar           896374917      20030714 1723 8077 6328   Equipment, Other,   Yes                            4
Financial Services                                             Motor Vehicles
Limited

Caterpillar           895236237      20030609 1809 8077 5009   Equipment, Other,   Yes                            4
Financial Services                                             Motor Vehicles
Limited

Caterpillar           895087332      20030605 0955 8077 4849   Equipment, Other,   Yes                            4
Financial Services                                             Motor Vehicles
Limited

Caterpillar           895087341      20030605 0955 8077 4850   Equipment, Other,   Yes                            4
Financial Services                                             Motor Vehicles
Limited
</TABLE>

<PAGE>

                                       34

<TABLE>
<CAPTION>
                                                                   COLLATERAL
                                                                 CLASSIFICATION/                                     REGISTRATION
                                                                FINANCING CHANGE         GENERAL COLLATERAL             PERIOD
   SECURED PARTY       FILE NUMBER     REGISTRATION NUMBER         STATEMENT               DESCRIPTION                  (YEARS)
--------------------  -------------  ------------------------  ------------------  -----------------------------  ------------------
<S>                   <C>            <C>                       <C>                 <C>                            <C>
JP Morgan Chase       892612728      20030320 1222 1590 3509   Inventory,          Yes                            5
Bank, N.A.                           20030402 1428 1590 4137   Accounts, Other
                                     20050331 0922 1590 6331                       An amendment was registered
                                     20061211 0847 1590 6752                       April 2, 2003 to amend the
                                                                                   collateral classification.

                                                                                   An amendment was registered
                                                                                   March 31, 2005 to amend the
                                                                                   secured party name and
                                                                                   address.

                                                                                   A PARTIAL TRANSFER WAS
                                                                                   REGISTERED DECEMBER 11, 2006
                                                                                   TO TRANSFER THE DEBTOR TO
                                                                                   GOODYEAR ENGINEERED PRODUCTS
                                                                                   CANADA INC. PRODUITS
                                                                                   D'INGENIERIE GOODYEAR CANADA
                                                                                   INC., GOODYEAR ENGINEERED
                                                                                   PRODUCTS CANADA INC. AND
                                                                                   PRODUITS D'INGENIERIE
                                                                                   GOODYEAR CANADA INC.

Pattison Sign Group,  891758952      20030218 1427 2073 1905   Equipment, Other    Yes                            10
a Division of Jim
Pattison Industries
Ltd.

IBM Canada Limited    890215668      20021218 1818 1531 0189   Equipment,          Yes                            3
                                     20051129 1947 1531 0087   Accounts, Other
                                                                                   3-year renewal was registered  Expiry: December
                                                                                   November                       18, 2008
                                                                                   29, 2005.
</TABLE>

<PAGE>

                                       35

<TABLE>
<CAPTION>
                                                                   COLLATERAL
                                                                 CLASSIFICATION/                                     REGISTRATION
                                                                FINANCING CHANGE         GENERAL COLLATERAL             PERIOD
   SECURED PARTY       FILE NUMBER     REGISTRATION NUMBER         STATEMENT               DESCRIPTION                  (YEARS)
--------------------  -------------  ------------------------  ------------------  -----------------------------  ------------------
<S>                   <C>            <C>                       <C>                 <C>                            <C>
CIT Financial Ltd.    886580793      20020821 1630 1616 7293   Inventory,          No                             5
                                                               Equipment,
                                                               Accounts, Other,
                                                               Motor Vehicle
                                                               included

Neon Products, a      884247588      20020611 1412 2073 1820   Equipment, Other,   Yes                            10
Division of Jim
Pattison Industries
Ltd.

Neon Products, a      883471203      20020522 1635 2073 1797   Equipment, Other    Yes                            10
Division of Jim
Pattison Industries
Ltd.

Neon Products, a      883471212      20020522 1635 2073 1798   Equipment, Other    Yes                            10
Division of Jim
Pattison Industries
Ltd.

Neon Products, a      883471221      20020522 1635 2073 1799   Equipment, Other    Yes                            10
Division of Jim
Pattison Industries
Ltd.

Neon Products, a      883471239      20020522 1635 2073 1800   Equipment, Other    Yes                            10
Division of Jim
Pattison Industries
Ltd.

Neon Products, a      880390107      20020206 1432 2073 1764   Equipment, Other    Yes                            10
Division of Jim
Pattison Industries
Ltd.

Neon Products, a      880390116      20020206 1432 2073 1765   Equipment, Other    Yes                            10
Division of Jim
Pattison Industries
Ltd.

Neon Products, a      879980175      20020123 1341 2073 1739   Equipment, Other    Yes                            10
Division of Jim
Pattison Industries
Ltd.

Nexcap Finance        878225571      20011123 1812 1531 5952   Equipment,          Yes                            2
Corporation                          20020510 1914 1530 8141   Accounts, Other
                                     20041027 1452 1530 3429                       An amendment was registered    Expiry: November
                                     20061102 1456 1530 8509                       May 10, 2002 to add            23, 2007
                                                                                   "Accounts" to the collateral
                                                                                   classification.

                                                                                   2-year renewal was registered
                                                                                   October 27, 2004.

                                                                                   1-year renewal was registered
                                                                                   November 2, 2006.
</TABLE>

<PAGE>

                                       36

<TABLE>
<CAPTION>
                                                                   COLLATERAL
                                                                 CLASSIFICATION/                                     REGISTRATION
                                                                FINANCING CHANGE         GENERAL COLLATERAL             PERIOD
   SECURED PARTY       FILE NUMBER     REGISTRATION NUMBER         STATEMENT               DESCRIPTION                  (YEARS)
--------------------  -------------  ------------------------  ------------------  -----------------------------  ------------------
<S>                   <C>            <C>                       <C>                 <C>                            <C>
Neon Products, a      877801041      20011108 1125 2073 1715   Equipment, Other    Yes                            10
Division of Jim
Pattison Industries
Ltd.

Neon Products, a      877801059      20011108 1125 2073 1716   Equipment, Other    Yes                            10
Division of Jim
Pattison Industries
Ltd.

Neon Products, a      877132791      20011017 1028 2073 1697   Equipment, Other    Yes                            10
Division of Jim
Pattison Industries
Ltd.

Neon Products, a      876260124      20010914 1634 2073 1679   Equipment, Other    Yes                            10
Division of Jim
Pattison Industries
Ltd.

865331 Ontario        085972905      20010816 1023 0043 1025   Equipment, Other    Yes                            10
Limited carrying on
business as Signage
Systems

865331 Ontario        085972914      20010816 1023 0043 1026   Equipment, Other    Yes                            10
Limited carrying on
business as Signage
Systems

Neon Products, a      874584081      20010719 1028 2073 1635   Equipment, Other    Yes                            10
Division of Jim
Pattison Industries
Ltd.

Neon Products, a      874584099      20010719 1028 2073 1636   Equipment, Other    Yes                            10
Division of Jim
Pattison Industries
Ltd.

Neon Products, a      874584108      20010719 1028 2073 1637   Equipment, Other    Yes                            10
Division of Jim
Pattison Industries
Ltd.

IBM Canada Limited    874472616      20010716 1750 1531 7302   Equipment,          Yes                            3
                                     AS 20040622 1943 1531     Accounts, Other
                                     6179
                                                                                   3-year renewal was registered
                                                                                   June 22, 2004

Neon Products         871517079      20010417 1023 2073 1398   Equipment, Other    Yes                            10

865331 Ontario        085972878      20010402 1020 0043 4016   Equipment, Other    Yes                            10
Limited carrying on
business as Signage
Systems

865331 Ontario        085972887      20010402 1020 0043 4015   Equipment, Other    Yes                            10
Limited carrying on
business as Signage
Systems

Associates Capital    871120548      20010402 1750 1531 3226   Equipment, Other    No                             8
Limited

Neon Products         870470388      20010308 1449 2073 1379   Equipment, Other    Yes                            10

Neon Products         870470397      20010308 1449 2073 1380   Equipment, Other    Yes                            10
</TABLE>

<PAGE>

                                       37

<TABLE>
<CAPTION>
                                                                   COLLATERAL
                                                                 CLASSIFICATION/                                     REGISTRATION
                                                                FINANCING CHANGE         GENERAL COLLATERAL             PERIOD
   SECURED PARTY       FILE NUMBER     REGISTRATION NUMBER         STATEMENT               DESCRIPTION                  (YEARS)
--------------------  -------------  ------------------------  ------------------  -----------------------------  ------------------
<S>                   <C>            <C>                       <C>                 <C>                            <C>
Neon Products         869925537      20010214 1431 2073 1368   Equipment, Other    Yes                            10

Neon Products         868913334      20010108 1640 2073 1340   Equipment, Other    Yes                            10

Neon Products         868066578      20001204 1440 2073 1311   Equipment, Other    Yes                            10

Neon Products         866628576      20001016 1035 2073 1292   Equipment, Other    Yes                            10

Neon Products         866086398      20000926 1642 2073 1279   Equipment, Other    Yes                            10

Neon Products         865660734      20000913 0938 2073 1266   Equipment, Other    Yes                            10

National Leasing      863982207      20000720 1050 6005 0982   Equipment           No                             5
Group Inc. L#2085590

IBM Canada Ltd.       862970499      20000619 1501 1530 5589   Equipment,          No                             4
                                     20040526 1056 1529 9611   Accounts, Other
                                                                                   4-year renewal was registered
                                                                                   May 26, 2004.

Neon. Products        861778332      20000512 1343 2073 1218   Equipment, Other    Yes                            10

Neon Products         860842872      20000412 1021 2073 1202   Equipment, Other    Yes                            10

Neon Products         860409639      20000329 1137 2073 1178   Equipment, Other    Yes                            10

Neon Products         859041864      20000207 1429 2073 1161   Equipment, Other    Yes                            10

Neon Products         859041873      20000207 1429 2073 1162   Equipment, Other    Yes                            10

IBM Canada Ltd.       857158722      19991129 1819 1531 4326   Equipment,          No                             4
                                     20020513 1842 1531 3171   Accounts, Other
                                     20041029 1942 1531 8694                       2-year renewal was registered
                                                                                   May 13, 2002.

                                                                                   3-year renewal was registered
                                                                                   October 29, 2004.

Neon Products         856968399      19991122 1535 2073 1022   Equipment, Other    Yes                            10

Neon Products         855752139      19991013 1140 2073 1011   Equipment, Other    Yes                            10

Neon Products Ltd.    854788653      19990910 1213 2073 0976   Equipment, Other    Yes                            10
</TABLE>

<PAGE>

                                       38

<TABLE>
<CAPTION>
                                                                   COLLATERAL
                                                                 CLASSIFICATION/                                     REGISTRATION
                                                                FINANCING CHANGE         GENERAL COLLATERAL             PERIOD
   SECURED PARTY       FILE NUMBER     REGISTRATION NUMBER         STATEMENT               DESCRIPTION                  (YEARS)
--------------------  -------------  ------------------------  ------------------  -----------------------------  ------------------
<S>                   <C>            <C>                       <C>                 <C>                            <C>
Dell Financial        853437726      19990727 1434 1530 1387   Equipment,          No                             5
Services Canada                      20030723 1443 8077 6760   Accounts, Other
Limited                              20070206 1044 8077 8022                       4-year renewal was registered  Expiry: July 27,
                                                                                   July 23, 2003.                 2008

                                                                                   AN AMENDMENT WAS REGISTERED
                                                                                   FEBRUARY 6, 2007 TO ADD
                                                                                   DEBTORS: GOODYEAR ENGINEERED
                                                                                   PRODUCTS CANADA INC.,
                                                                                   PRODUITS D'INGENIERIE
                                                                                   GOODYEAR CANADA INC. AND
                                                                                   GOODYEAR ENGINEERED PRODUCTS
                                                                                   CANADA INC. PRODUITS
                                                                                   D'INGENIERIE GOODYEAR CANADA
                                                                                   INC.

Neon Products         850265694      19990421 1409 2073 0923   Equipment, Other    Yes                            10

Neon Products         850265703      19990421 1409 2073 0924   Equipment, Other    Yes                            10

Neon Products         850265712      19990421 1409 2073 0925   Equipment, Other    Yes                            10

Neon Products         850265721      19990421 1409 2073 0926   Equipment, Other    Yes                            10

Neon Products         850265739      19990421 1409 2073 0927   Equipment, Other    Yes                            10

Neon Products         850265748      19990421 1409 2073 0928   Equipment, Other    Yes                            10

Neon Products         850265757      19900421 1409 2073 0929   Equipment, Other    Yes                            10

Neon Products         850265766      19990421 1409 2073 0930   Equipment, Other    Yes                            10

Neon Products         848602755      19990222 1046 2073 0863   Equipment, Other    Yes                            10

Neon Products         848602764      19990222 1046 2073 0864   Equipment, Other    Yes                            10

Neon Products         844634106      19980923 1016 2073 0788   Equipment, Other    Yes                            10
</TABLE>

<PAGE>

                                       39

<TABLE>
<CAPTION>
                                                                   COLLATERAL
                                                                 CLASSIFICATION/                                     REGISTRATION
                                                                FINANCING CHANGE         GENERAL COLLATERAL             PERIOD
   SECURED PARTY       FILE NUMBER     REGISTRATION NUMBER         STATEMENT               DESCRIPTION                  (YEARS)
--------------------  -------------  ------------------------  ------------------  -----------------------------  ------------------
<S>                   <C>            <C>                       <C>                 <C>                            <C>
Neon Products         844634115      19980923 1016 2073 0789   Equipment, Other    Yes                            10

Neon Products         844634124      19980923 1016 2073 0790   Equipment, Other    Yes                            10

Neon Products Ltd.    841887693      1998061811182073 0736     Equipment, Other    Yes                            10

Neon Products Ltd.    841887738      1998061811182073 0740     Equipment, Other    Yes                            10

Neon Products Ltd.    838850202      19980310 1433 2073 0691   Equipment, Other    Yes                            10

Neon Products Ltd.    838850211      19980310 1433 2073 0692   Equipment, Other    Yes                            10

Neon Products Ltd.    834583734      1997092311322073 0615     Equipment, Other    Yes                            10

Neon Products Ltd.    834583743      1997092311322073 0616     Equipment, Other    Yes                            10

Neon Products Ltd.    831509127      19970606 0913 2073 0546   Equipment, Other    Yes                            10

PHH Vehicle           802487079      19921001 2147 1513 2926   Equipment, Other,   Yes                            4
Management Services                  19960905 1855 1529 9938   Motor Vehicle
Inc.                                 19990910 1043 1529 1546   included            3-year renewal was             Expiry: October
                                     19990910 1043 1529 1547                       registered September 5,        1, 2009
                                     20030210 1830 1531 5482                       1996.
                                     20030721 1055 1529 5431
                                     20040805 1947 1531 3275                       5-year renewal was
                                     20040902 1952 1531 1770                       registered September
                                     20040920 1947 1531 2518                       10, 1999.
                                     20050218 1940 1531 9469
                                     20050311 1945 1531 7428                       An amendment was
                                     20050719 1458 1530 1142                       registered September
                                     20050831 1953 1531 0751                       10, 1999 to add a
                                     20060616 1455 1530 8587                       general collateral
                                     20070124 1940 1531 7353                       description:
                                                                                   All present and future motor
                                                                                   vehicles (including, without
                                                                                   limitation, passenger
                                                                                   automobiles, trucks, truck
                                                                                   tractors, truck trailers,
                                                                                   truck chassis, or truck
                                                                                   bodies),
</TABLE>

<PAGE>

                                       40

<TABLE>
<CAPTION>
                                                                   COLLATERAL
                                                                 CLASSIFICATION/                                     REGISTRATION
                                                                FINANCING CHANGE         GENERAL COLLATERAL             PERIOD
   SECURED PARTY       FILE NUMBER     REGISTRATION NUMBER         STATEMENT               DESCRIPTION                  (YEARS)
--------------------  -------------  ------------------------  ------------------  -----------------------------  ------------------
<S>                   <C>            <C>                       <C>                 <C>                            <C>
                                                                                   automotive equipment
                                                                                   (including, without
                                                                                   limitation, trailers, boxes,
                                                                                   and refrigeration units),
                                                                                   and materials-handling
                                                                                   equipment leased from time
                                                                                   to time by the secured party
                                                                                   to the debtor, together with
                                                                                   all present and future
                                                                                   attachments, accessions,
                                                                                   appurtenances, accessories
                                                                                   and replacement parts, and
                                                                                   all proceeds of or relating
                                                                                   to any of the foregoing.

                                                                                   An amendment was registered
                                                                                   February 10, 2003 to add
                                                                                   motor vehicle description.
                                                                                   Refer to search.

                                                                                   An amendment was registered
                                                                                   to amend the secured party
                                                                                   name.

                                                                                   A partial discharge was
                                                                                   registered August 5, 2004.

                                                                                   5-year renewal was registered
                                                                                   September 2, 2004.
</TABLE>

<PAGE>

                                       41

<TABLE>
<CAPTION>
                                                                   COLLATERAL
                                                                 CLASSIFICATION/                                     REGISTRATION
                                                                FINANCING CHANGE         GENERAL COLLATERAL             PERIOD
   SECURED PARTY       FILE NUMBER     REGISTRATION NUMBER         STATEMENT               DESCRIPTION                  (YEARS)
--------------------  -------------  ------------------------  ------------------  -----------------------------  ------------------
<S>                   <C>            <C>                       <C>                 <C>                            <C>
                                                                                   A partial discharge was
                                                                                   registered September 20,
                                                                                   2004.

                                                                                   A partial discharge was
                                                                                   registered February 18, 2005.

                                                                                   A partial discharge was
                                                                                   registered March 11, 2005.

                                                                                   A partial discharge was
                                                                                   registered July 19, 2005.

                                                                                   A partial discharge was
                                                                                   registered August 31, 2005.

                                                                                   An amendment was registered
                                                                                   June 16, 2006 to add motor
                                                                                   vehicles. Refer to search.

                                                                                   A partial discharge was
                                                                                   registered January 24, 2007.
Triathlon Leasing     428212368      19920910 0833 0043 6594   Equipment, Other,   No                             3
Inc.                                 19941026 2142 1254 1577   Motor Vehicle

</TABLE>

<PAGE>

                                       42

<TABLE>
<CAPTION>
                                                                   COLLATERAL
                                                                 CLASSIFICATION/                                     REGISTRATION
                                                                FINANCING CHANGE         GENERAL COLLATERAL             PERIOD
   SECURED PARTY       FILE NUMBER     REGISTRATION NUMBER         STATEMENT               DESCRIPTION                  (YEARS)
-------------------- --------------  ------------------------  ------------------  -----------------------------  ------------------
<S>                  <C>             <C>                       <C>                 <C>                            <C>
General Electric                     20020603 1547 1254 9047                       An amendment was registered    Expiry: September
Capital Canada                       20020903 1053 12549177                        October 26, 1994 to add a      10, 2011
Leasing Inc.                         20020903 1559 1254 9190                       secured party.

                                                                                   6-year renewal was registered
                                                                                   June 3, 2002.

                                                                                   3-year renewal was registered
                                                                                   September 3, 2002.

                                                                                   AN AMENDMENT WAS REGISTERED
                                                                                   SEPTEMBER 3, 2002 TO CHANGE
                                                                                   THE DEBTOR NAME TO FOUNTAIN
                                                                                   TIRE CORPORATION.

PHH Vehicle          802346094       19920824 2159 1513 1626   Equipment, Other,   Yes                            5
Management Services                  19921202 2154 1513 6022   Motor Vehicle
Inc.                                 19970820 1439 1530 4684   included            A PARTIAL TRANSFER WAS         Expiry: August
                                     19990910 1043 1529 1550                       REGISTERED DECEMBER 2, 1992    24, 2007
                                     20020709 1448 1530 4418                       TO TRANSFER COLLATERAL TO
                                     20030721 1055 1529 5175                       HUNTSMAN FILM PRODUCTS OF
                                                                                   CANADA LTD.

                                                                                   5-year renewal was registered
                                                                                   August 20, 1997.
</TABLE>

<PAGE>

                                       43

<TABLE>
<CAPTION>
                                                                   COLLATERAL
                                                                 CLASSIFICATION/                                     REGISTRATION
                                                                FINANCING CHANGE         GENERAL COLLATERAL             PERIOD
   SECURED PARTY       FILEN UMBER     REGISTRATION NUMBER         STATEMENT               DESCRIPTION                  (YEARS)
--------------------  -------------  ------------------------  ------------------  -----------------------------  ------------------
<S>                   <C>            <C>                       <C>                 <C>                            <C>
                                                                                   An amendment was registered
                                                                                   September 10, 1999 to add
                                                                                   a general collateral
                                                                                   description:
                                                                                   All present and future motor
                                                                                   vehicles (including, without
                                                                                   limitation, passenger
                                                                                   automobiles, trucks, truck
                                                                                   tractors, truck trailers,
                                                                                   truck chassis, or truck
                                                                                   bodies), automotive equipment
                                                                                   (including, without
                                                                                   limitation, trailers, boxes,
                                                                                   and refrigeration units),
                                                                                   and materials-handling
                                                                                   equipment leased from time
                                                                                   to time by the secured party
                                                                                   to the debtor, together with
                                                                                   all present and future
                                                                                   attachments, accessions,
                                                                                   appurtenances, accessories
                                                                                   and replacement parts, and
                                                                                   all proceeds of or relating
                                                                                   to any of the foregoing.

                                                                                   5-year renewal was registered
                                                                                   July 9, 2002.
</TABLE>

<PAGE>

                                       44

<TABLE>
<CAPTION>
                                                                   COLLATERAL
                                                                 CLASSIFICATION/                                     REGISTRATION
                                                                FINANCING CHANGE         GENERAL COLLATERAL             PERIOD
   SECURED PARTY       FILE NUMBER     REGISTRATION NUMBER         STATEMENT               DESCRIPTION                  (YEARS)
--------------------  -------------  ------------------------  ------------------  -----------------------------  ------------------
<S>                   <C>            <C>                       <C>                 <C>                            <C>

                                                                                   An amendment was registered
                                                                                   July 21, 2003 to amend the
                                                                                   secured party name and
                                                                                   address.

Manufacturier         015569082      19900328 1459 0043 7975   Equipment, Other    Yes                            25
Finance Programs                     19920813 1403 0043 5521
Ltd.

                                                                                   Equipment as described in
                                                                                   master equipment lease no.
                                                                                   G2250 dated December 18, 1985
                                                                                   and schedules referenced
                                                                                   thereto.

                                                                                   An assignment was registered
                                                                                   August 13, 1992 to assign the
                                                                                   secured party from Triathlon
                                                                                   Computer Leasing Inc. to
                                                                                   Manufacturier Finance
                                                                                   Programs Ltd.
</TABLE>

<PAGE>
                                       45

                    GOODYEAR ENGINEERED PRODUCTS CANADA INC.
                   PRODUITS D'INGENIERIE GOODYEAR CANADA INC.
                    GOODYEAR ENGINEERED PRODUCTS CANADA INC.
                     - LIST OF PPSA (ONTARIO) REGISTRATIONS
                       FILE CURRENCY DATE: APRIL 16, 2007

<TABLE>
<CAPTION>
                                                                 COLLATERAL
                                                                CLASSIFICATION/                                        REGISTRATION
                                                               FINANCING CHANGE            GENERAL COLLATERAL             PERIOD
    SECURED PARTY       FILE NUMBER   REGISTRATION NUMBER         STATEMENT                   DESCRIPTION                (YEARS)
---------------------- ------------- --------------------- ------------------------ --------------------------------- --------------
<S>                    <C>           <C>                   <C>                      <C>                               <C>
Goodyear Canada Inc.   631622754     20061221 1238         Inventory, Equipment,    No                                1 year
                                     1590 7531             Accounts, Other, Motor
                                                           Vehicle Included                                           Expiry:
                                                                                                                      December
                                                                                                                      21, 2007
PHH Vehicle Management 630611118     20061115 1440 1530    Equipment, Other, Motor  All present and future motor      5 years
Services Inc.                        0963                  Vehicle Included         vehicles (including, without
                                                                                    limitation, passenger             Expiry:
                                     20070416 1048 1529                             automobiles, vans, trucks,        November
                                     2954 (amendment)                               truck-tractors, truck-trailers,   15, 2011
                                                                                    truck-chassis, and truck bodies),
                                                                                    automotive equipment (including,
                                                                                    without limitation, trailers,
                                                                                    boxes and refrigeration units),
                                                                                    materials-handling equipment
                                                                                    and other goods (whether
                                                                                    similar or dissimilar to
                                                                                    the foregoing) leased from time
                                                                                    to time by the secured party
                                                                                    to the debtor, together with,
                                                                                    in each case, all present
</TABLE>

<PAGE>

                                       46

<TABLE>
<CAPTION>
                                                                 COLLATERAL
                                                                CLASSIFICATION/                                        REGISTRATION
                                                               FINANCING CHANGE            GENERAL COLLATERAL             PERIOD
    SECURED PARTY       FILE NUMBER   REGISTRATION NUMBER         STATEMENT                   DESCRIPTION                (YEARS)
---------------------- ------------- --------------------- ------------------------ --------------------------------- --------------
<S>                    <C>           <C>                   <C>                      <C>                               <C>
                                                                                    and future parts, attachments,
                                                                                    accessories and accessions
                                                                                    attached thereto or installed
                                                                                    therein, and all proceeds of or
                                                                                    relating to any of the foregoing.

                                                                                    An amendment was registered on
                                                                                    April 16, 2007 to add the
                                                                                    following motor vehicle
                                                                                    descriptions:

                                                                                    2007 Ford Explorer VIN:
                                                                                    1FMEU73E87UA60665

                                                                                    2007 Ford Escape VIN:
                                                                                    1FMYU93177KA58004

                                                                                    2001 Ford Taurus VIN:
                                                                                    1FAFP53U21G159974

                                                                                    2004 Ford Taurus VIN:
                                                                                    1FAFP53U44G153498

                                                                                    2004 Ford Taurus VIN:
</TABLE>

<PAGE>

                                       47

<TABLE>
<CAPTION>
                                                                 COLLATERAL
                                                                CLASSIFICATION/                                        REGISTRATION
                                                               FINANCING CHANGE            GENERAL COLLATERAL             PERIOD
    SECURED PARTY       FILE NUMBER   REGISTRATION NUMBER         STATEMENT                   DESCRIPTION                (YEARS)
---------------------- ------------- --------------------- ------------------------ --------------------------------- --------------
<S>                    <C>           <C>                   <C>                      <C>                               <C>
                                                                                    1FAFP53U24G156691

                                                                                    2004 Ford Freestar VIN:
                                                                                    2FMZA55284BA70776

                                                                                    2004 Ford Explorer VIN:
                                                                                    1FMZU72K74ZA79778

                                                                                    2005 Ford Escape VIN:
                                                                                    1FMYU93165KD37618

                                                                                    2005 Ford Taurus VIN:
                                                                                    1FAFP56U95A180051

                                                                                    2005 Ford Taurus VIN:
                                                                                    1FAFP56U55A115679

                                                                                    2005 Ford Explorer VIN:
                                                                                    1FMZU72K45UB41040

                                                                                    2006 Ford Escape VIN:
                                                                                    1FMYU93196KA26315
</TABLE>

<PAGE>

                                       48

<TABLE>
<CAPTION>
                                                                 COLLATERAL
                                                                CLASSIFICATION/                                        REGISTRATION
                                                               FINANCING CHANGE            GENERAL COLLATERAL             PERIOD
    SECURED PARTY       FILE NUMBER   REGISTRATION NUMBER         STATEMENT                   DESCRIPTION                (YEARS)
---------------------- ------------- --------------------- ------------------------ --------------------------------- --------------
<S>                    <C>           <C>                   <C>                      <C>                               <C>
                                                                                    2006 Ford Escape VIN:
                                                                                    1FMYU93146KB05875

                                                                                    2006 Ford Escape VIN:
                                                                                    1FMEU73E06UA18652

                                                                                    2006 Ford Taurus VIN:
                                                                                    1FAFP56U16A185049

                                                                                    2006 Ford Escape VIN:
                                                                                    1FMYU93116KC96672

                                                                                    1998 Ford Windstar VIN:
                                                                                    2FMZA51U4WBD42671

JPMorgan Chase Bank,   630497736     20061109 1716 1590    Inventory, Accounts,     No                                5 years
N.A.                                 5054                  Other
                                                                                                                      Expiry:
                                                                                                                      November 9,
                                                                                                                      2011

Deutsche Bank Trust    630497754     20061109 1718 1590    Inventory, Accounts,     No                                5 years
Company Americas                     5055                  Other
                                                                                                                      Expiry:
                                                                                                                      November 9,
                                                                                                                      2011

Wilmington Trust       630497772     20061109 1720 1590    Inventory, Accounts,     No                                5 years
Company                              5056
</TABLE>

<PAGE>

                                       49

<TABLE>
<CAPTION>
                                                                 COLLATERAL
                                                                CLASSIFICATION/                                        REGISTRATION
                                                               FINANCING CHANGE            GENERAL COLLATERAL             PERIOD
    SECURED PARTY       FILE NUMBER   REGISTRATION NUMBER         STATEMENT                   DESCRIPTION                (YEARS)
---------------------- ------------- --------------------- ------------------------ --------------------------------- --------------
<S>                    <C>           <C>                   <C>                      <C>                               <C>
                                                           Other                                                      Expiry:
                                                                                                                      November 9,
                                                                                                                      2011

National Leasing       628516053     20060831 1619 6005    Equipment                All floor sweeper of every        4 years
Group Inc. L#2342720                 0050                                           nature or kind described in
                                                                                    lease number 2342720 between the  Expiry:
                                     20070215 1414 6005                             secured party, as lessor and the  August 31,
                                     2110 (transfer)                                debtor as lessee, as amended      2010
                                                                                    from time to time, together with
                                                                                    all attachments, accessories and
                                                                                    substitutions.

                                                                                    A transfer from Goodyear Canada
                                                                                    Ltd. to Goodyear Engineered
                                                                                    Products Canada Inc. was
                                                                                    registered on February 15, 2007.

Deutsche Bank Trust    613947726     20050406 0953 1590    Inventory, Accounts,     An amendment was registered on    5 years
Company Americas                     6619                  Other                    April 7, 2005 to amend the
                                                                                    secured party's address.          Expiry:
                                     20050407 1041 1590                                                               April 6, 2010
                                     6690 (amendment)

                                     20061211 0851 1590                             A partial transfer to Goodyear
                                     6756 (partial                                  Engineered Products Canada Inc.
                                     transfer)                                      was registered on
</TABLE>

<PAGE>

                                       50

<TABLE>
<CAPTION>
                                                                 COLLATERAL
                                                                CLASSIFICATION/                                        REGISTRATION
                                                               FINANCING CHANGE            GENERAL COLLATERAL             PERIOD
    SECURED PARTY       FILE NUMBER   REGISTRATION NUMBER         STATEMENT                   DESCRIPTION                (YEARS)
---------------------- ------------- --------------------- ------------------------ --------------------------------- --------------
<S>                    <C>           <C>                   <C>                      <C>                               <C>
Wilmington Trust       613947906     20050406 1012 1590    Inventory, Accounts,     A partial transfer to Goodyear    5 years
Company                              6620                  Other                    Engineered Products Canada Inc.
                                                                                    was registered on December 11,    Expiry:
                                     20061211 0852 1590                             2006.                             April 6, 2010
                                     6757
                                     (partial transfer)

JPMorgan Chase Bank,   613760868     20050331 0922 1590    Inventory, Accounts,     A partial transfer to Goodyear    5 years
N.A.                                 6330                  Other                    Engineered Products Canada Inc.
                                                                                    was registered on December 11,    Expiry:
                                     20061211 0850 1590                             2006.                             March 31, 2010
                                     6755
                                     (partial transfer)

JPMorgan Chase Bank,   608054499     20040811 1043 1590    Inventory, Accounts,     An amendment was registered on    5 years
N.A.                                 5932                  Other                    March 31, 2005 to amend the
                                                                                    secured party's name and address. Expiry:
                                     20050331 0923 1590                                                               August 11,
                                     6332 (amendment)                               A partial transfer to Goodyear    2009
                                                                                    Engineered Products Canada Inc.
                                     20061211 0849 1590                             was registered on December 11,
                                     6754                                           2006.
                                     (partial transfer)

Wilmington Trust       603645984     20040309 1610 1590    Inventory, Accounts,     A partial transfer to Goodyear    10 years
Company                              9235                  Other                    Engineered Products Canada Inc.
                                                                                    was registered on December 11,    Expiry:
                                     20061211 0848 1590                             2006.                             March 9, 2014
                                     6753
                                     (partial transfer)

JPMorgan Chase Bank,   892612728     20030320 1222 1590    Inventory, Accounts,     An amendment was registered on    5 years
N.A.                                 3509                  Other                    April 2, 2003 to amend the
                                                                                    collateral classification.        Expiry:
                                     20030402 1428 1590                                                               March 20, 2008
                                     4137 (amendment)
                                                                                    An amendment was registered on
                                     20050331 0922 1590                             March
                                     6331 (amendment)
</TABLE>

<PAGE>

                                       51

<TABLE>
<CAPTION>
                                                                 COLLATERAL
                                                                CLASSIFICATION/                                        REGISTRATION
                                                               FINANCING CHANGE            GENERAL COLLATERAL             PERIOD
    SECURED PARTY       FILE NUMBER   REGISTRATION NUMBER         STATEMENT                   DESCRIPTION                (YEARS)
---------------------- ------------- --------------------- ------------------------ --------------------------------- --------------
<S>                    <C>           <C>                   <C>                      <C>                               <C>
                                     20061211 0847 1590
                                     6752                                           31, 2005 to amend the secured
                                     (partial transfer)                             party's name and address.

                                                                                    A partial transfer to Goodyear
                                                                                    Engineered Products Canada Inc.
                                                                                    was registered on December 11,
                                                                                    2006.

Dell Financial         853437726     19990727 1434 1530    Equipment, Accounts,     A four-year renewal was           5 years plus
Services Canada                      1387                  Other                    registered on July 23, 2003.      4 year renewal
Limited

                                     20030723 1443 8077                             An amendment was registered on    Expiry:
                                     6760 (renewal)                                 February 6, 2007 to add Goodyear  July 27, 2008
                                                                                    Engineered Products Canada Inc.
                                     20070206 1044 8077                             as a debtor.
                                     8022 (amendment)
</TABLE>

<PAGE>

                                       52

                   PRODUITS D'INGENIERIE GOODYEAR CANADA INC.
                   PRODUITS D'INGENIERIE GOODYEAR CANADA INC.
                    GOODYEAR ENGINEERED PRODUCTS CANADA INC.
                     - LIST OF PPSA (ONTARIO) REGISTRATIONS
                       FILE CURRENCY DATE: APRIL 16, 2007

<TABLE>
<CAPTION>
                                                                  COLLATERAL
                                                                CLASSIFICATION/                                        REGISTRATION
                                                               FINANCING CHANGE            GENERAL COLLATERAL             PERIOD
    SECURED PARTY       FILE NUMBER   REGISTRATION NUMBER         STATEMENT                   DESCRIPTION                (YEARS)
---------------------- ------------- --------------------- ------------------------ --------------------------------- --------------
<S>                    <C>           <C>                   <C>                      <C>                               <C>
Goodyear Canada Inc.   631622754     20061221 1238 1590    Inventory, Equipment,    No                                1 year
                                     7531                  Accounts, Other, Motor
                                                           Vehicle Included                                           Expiry:
                                                                                                                      December 21,
                                                                                                                      2007

PHH Vehicle Management 630611118     20061115 1440 1530    Equipment, Other, Motor  All present and future motor      5 years
Services Inc.                        0963                  Vehicle Included         vehicles (including, without
                                                                                    limitation, passenger             Expiry:
                                     20070416 1048 1529                             automobiles, vans, trucks,        November 15,
                                     2954 (amendment)                               truck-tractors, truck-trailers,   2011
                                                                                    truck-chassis, and truck bodies),
                                                                                    automotive equipment (including,
                                                                                    without limitation, trailers,
                                                                                    boxes and refrigeration units),
                                                                                    materials-handling equipment
                                                                                    and other goods (whether similar
                                                                                    or dissimilar to the foregoing)
                                                                                    leased from time to time by the
                                                                                    secured party to the debtor,
                                                                                    together with, in each case, all
                                                                                    present
</TABLE>

<PAGE>

                                       53

<TABLE>
<CAPTION>
                                                                  COLLATERAL
                                                                CLASSIFICATION/                                        REGISTRATION
                                                               FINANCING CHANGE            GENERAL COLLATERAL             PERIOD
    SECURED PARTY       FILE NUMBER   REGISTRATION NUMBER         STATEMENT                   DESCRIPTION                (YEARS)
---------------------- ------------- --------------------- ------------------------ --------------------------------- --------------
<S>                    <C>           <C>                   <C>                      <C>                               <C>
                                                                                    and future parts, attachments,
                                                                                    accessories and accessions
                                                                                    attached thereto or installed
                                                                                    therein, and all proceeds of or
                                                                                    relating to any of the foregoing.

                                                                                    An amendment was registered on
                                                                                    April 16, 2007 to add the
                                                                                    following motor vehicle
                                                                                    descriptions:

                                                                                    2007 Ford Explorer VIN:
                                                                                    1FMEU73E87UA60665

                                                                                    2007 Ford Escape VIN:
                                                                                    1FMYU93177KA58004

                                                                                    2001 Ford Taurus VIN:
                                                                                    1FAFP53U21G159974

                                                                                    2004 Ford Taurus VIN:
                                                                                    1FAFP53U44G153498

                                                                                    2004 Ford Taurus VIN:
</TABLE>

<PAGE>

                                       54

<TABLE>
<CAPTION>
                                                                  COLLATERAL
                                                                CLASSIFICATION/                                        REGISTRATION
                                                               FINANCING CHANGE            GENERAL COLLATERAL             PERIOD
    SECURED PARTY       FILE NUMBER   REGISTRATION NUMBER         STATEMENT                   DESCRIPTION                (YEARS)
---------------------- ------------- --------------------- ------------------------ --------------------------------- --------------
<S>                    <C>           <C>                   <C>                      <C>                               <C>
                                                                                    1FAFP53U24G156691

                                                                                    2004 Ford Freestar VIN:
                                                                                    2FMZA55284BA70776

                                                                                    2004 Ford Explorer VIN:
                                                                                    1FMZU72K74ZA79778

                                                                                    2005 Ford Escape VIN:
                                                                                    1FMYU93165KD37618

                                                                                    2005 Ford Taurus VIN:
                                                                                    1FAFP56U95A180051

                                                                                    2005 Ford Taurus VIN:
                                                                                    1FAFP56U55A115679

                                                                                    2005 Ford Explorer VIN:
                                                                                    1FMZU72K45UB41040

                                                                                    2006 Ford Escape VIN:
                                                                                    1FMYU93196KA26315
</TABLE>

<PAGE>

                                       55

<TABLE>
<CAPTION>
                                                                  COLLATERAL
                                                                CLASSIFICATION/                                   REGISTRATION
                                                               FINANCING CHANGE          GENERAL COLLATERAL          PERIOD
    SECURED PARTY       FILE NUMBER   REGISTRATION NUMBER         STATEMENT                 DESCRIPTION             (YEARS)
---------------------- ------------- --------------------- ------------------------ --------------------------- ----------------
<S>                    <C>           <C>                   <C>                      <C>                         <C>
                                                                                    2006 Ford Escape VIN:
                                                                                    1FMYU93146KB05875

                                                                                    2006 Ford Escape VIN:
                                                                                    1FMEU73E06UA18652

                                                                                    2006 Ford Taurus VIN:
                                                                                    1FAFP56U16A185049

                                                                                    2006 Ford Escape VIN:
                                                                                    1FMYU93116KC96672

                                                                                    1998 Ford Windstar VIN:
                                                                                    2FMZA51U4WBD42671

JPMorgan Chase Bank,   630497736     20061109 1716 1590    Inventory, Accounts,     No                          5 years
N.A.                                 5054                  Other
                                                                                                                Expiry:
                                                                                                                November 9, 2011

Deutsche Bank Trust    630497754     20061109 1718 1590    Inventory, Accounts,     No                          5 years
Company Americas                     5055                  Other
                                                                                                                Expiry:
                                                                                                                November 9, 2011
</TABLE>

<PAGE>

                                       56

<TABLE>
<CAPTION>
                                                                 COLLATERAL
                                                               CLASSIFICATION/                                       REGISTRATION
                                                              FINANCING CHANGE           GENERAL COLLATERAL             PERIOD
    SECURED PARTY       FILE NUMBER   REGISTRATION NUMBER         STATEMENT                 DESCRIPTION                (YEARS)
---------------------- ------------- --------------------- ---------------------- --------------------------------- --------------
<S>                    <C>           <C>                   <C>                    <C>                               <C>
Wilmington Trust       630497772     20061109 1720 1590    Inventory, Accounts,   No                                5 years
Company                              5056                  Other

                                                                                                                    Expiry:
                                                                                                                    November 9, 2011

Deutsche Bank Trust    613947726     20050406 0953 1590    Inventory, Accounts,   An amendment was registered on    5 years
Company Americas                     6619                  Other                  April 7, 2005 to amend the
                                                                                  secured party's address.          Expiry:
                                     20050407 1041 1590                                                             April 6, 2010
                                     6690 (amendment)                             A partial transfer to Goodyear
                                                                                  Engineered Products Canada Inc.
                                     20061211 0851 1590                           was registered on December 11,
                                     6756                                         2006.
                                     (partial transfer)

Wilmington Trust       613947906     20050406 1012 1590    Inventory, Accounts,   A partial transfer to Goodyear    5 years
Company                              6620                  Other                  Engineered Products Canada Inc.
                                                                                  was registered on December 11,    Expiry:
                                     20061211 0852 1590                           2006.                             April 6, 2010
                                     6757
                                     (partial transfer)

JPMorgan Chase Bank,   613760868     20050331 0922 1590    Inventory, Accounts,   A partial transfer to Goodyear    5 years
N.A.                                 6330                  Other                  Engineered Products Canada Inc.
                                                                                  was registered on December 11,    Expiry:
                                     20061211 0850 1590                           2006.                             March 31, 2010
                                     6755
                                     (partial transfer)

JPMorgan Chase Bank,   608054499     20040811 1043 1590    Inventory, Accounts,   An amendment was registered on    5 years
N.A.                                 5932                  Other                  March 31, 2005 to amend the
                                                                                  secured party's name and address. Expiry:
                                     20050331 0923 1590                                                             August 11,
                                     6332 (amendment)                             A partial transfer to Goodyear    2009
                                                                                  Engineered
                                     20061211 0849 1590
                                     6754
                                     (partial transfer)
</TABLE>

<PAGE>

                                       57

<TABLE>
<CAPTION>
                                                                  COLLATERAL
                                                                CLASSIFICATION/                                        REGISTRATION
                                                               FINANCING CHANGE            GENERAL COLLATERAL             PERIOD
    SECURED PARTY       FILE NUMBER   REGISTRATION NUMBER         STATEMENT                   DESCRIPTION                (YEARS)
---------------------- ------------- --------------------- ------------------------ --------------------------------- --------------
<S>                    <C>           <C>                   <C>                      <C>                               <C>
                                                                                    Products Canada Inc. was
                                                                                    registered on December 11, 2006.

Wilmington Trust       603645984     20040309 1610 1590    Inventory, Accounts,     A partial transfer to Goodyear    10 years
Company                              9235                  Other                    Engineered Products Canada Inc.
                                                                                    was registered on December 11,    Expiry:
                                     20061211 0848 1590                             2006.                             March 9, 2014
                                     6753
                                     (partial transfer)

JPMorgan Chase Bank,   892612728     20030320 1222 1590    Inventory, Accounts,     An amendment was registered on    5 years
N.A.                                 3509                  Other                    April 2, 2003 to amend the
                                                                                    collateral classification.        Expiry:
                                     20030402 1428 1590                                                               March 20, 2008
                                     4137 (amendment)                               An amendment was registered on
                                                                                    March 31, 2005 to amend the
                                     20050331 0922 1590                             secured party's name and address.
                                     6331 (amendment)

                                     20061211 0847 1590                             A partial transfer to Goodyear
                                     6752                                           Engineered Products Canada Inc.
                                     (partial transfer)                             was registered on December 11,
                                                                                    2006.

Dell Financial         853437726     19990727 1434 1530    Equipment, Accounts,     A four-year renewal was           5 years plus
Services Canada                      1387                  Other                    registered on July 23, 2003.      4 year renewal
Limited
                                     20030723 1443 8077                             An amendment was registered on    Expiry:
                                     6760 (renewal)                                 February 6, 2007 to add Goodyear  July 27, 2008
                                                                                    Engineered Products Canada Inc.
                                     20070206 1044 8077                             as a debtor.
                                     8022 (amendment)
</TABLE>

<PAGE>

                                       58

    GOODYEAR CANADA INC. - LIST OF PPSA (PRINCE EDWARD ISLAND) REGISTRATIONS
                          DATE SEARCHED: APRIL 18, 2007

<TABLE>
<CAPTION>
                                                  REGISTRATION
       DEBTOR               SECURED PARTY             NUMBER                        COLLATERAL DESCRIPTION                  EXPIRY
---------------------  ----------------------  ---------------------  --------------------------------------------------  ----------
<S>                    <C>                     <C>                    <C>                                                 <C>
Goodyear Canada Inc.   PHH Vehicle Management  3301 901389 (renewal)  All present and future motor vehicles (including,   April 27,
                       Services Inc.           1118445 (amendment)    without limitation, passenger automobiles, trucks,  2008
                                                                      truck tractors, truck trailers, truck chassis
                                                                      or truck bodies), automotive equipment (including,
                                                                      without limitation, trailers, boxes and
                                                                      refrigeration units) and materials-handling
                                                                      equipment leased from time to time by the secured
                                                                      party to the debtor, together with all present and
                                                                      future attachments, accessions, appurtenances,
                                                                      accessories and replacement parts, and all
                                                                      proceeds of or relating to any of the foregoing.
</TABLE>

<PAGE>

                                       59

                    GOODYEAR ENGINEERED PRODUCTS CANADA INC.
                   PRODUITS D'INGENIERIE GOODYEAR CANADA INC.
                    GOODYEAR ENGINEERED PRODUCTS CANADA INC.
                   PRODUITS D'INGENIERIE GOODYEAR CANADA INC.
                   PRODUITS D'INGENIERIE GOODYEAR CANADA INC.
                    GOODYEAR ENGINEERED PRODUCTS CANADA INC.
              - LIST OF PPSA (PRINCE EDWARD ISLAND) REGISTRATIONS
                         DATE SEARCHED: APRIL 18, 2007

<TABLE>
<CAPTION>
                                                  REGISTRATION
       DEBTOR               SECURED PARTY             NUMBER                        COLLATERAL DESCRIPTION                  EXPIRY
---------------------  ----------------------  ---------------------  --------------------------------------------------  ----------
<S>                    <C>                     <C>                    <C>                                                 <C>
Goodyear Engineered    PHH Vehicle             1707157                All present and future motor vehicles (including,   November
Products Canada Inc.   Management Services                            without limitation, passenger automobiles, vans,    15, 2011
                       Inc.                                           trucks, truck-tractors, truck-trailers, truck-
Produits D'Ingenierie                                                 chassis and truck bodies), automotive equipment
Goodyear Canada Inc.                                                  (including, without limitation, trailers, boxes
                                                                      and refrigeration units), materials-handling
Goodyear Engineered                                                   equipment and other goods (whether similar or
Products Canada Inc./                                                 dissimilar to the foregoing) leased from time to
                                                                      time by the Secured Party to the Debtor, together
Produits D'Ingenierie                                                 with in each case, all present and future parts,
Goodyear Canada Inc.                                                  attachments, accessories and accessions attached
                                                                      thereto or installed therein, all proceeds (as
Produits D'Ingenierie                                                 defined below) of or relating to any of the
Goodyear Canada Inc./                                                 foregoing. Proceeds: All proceeds of any of the
Goodyear Engineered                                                   above collateral in any form (including, without
Products Canada Inc.                                                  limitation, goods, documents of title, chattel
                                                                      paper, securities, instruments, money and
                                                                      intangibles (as each such term is defined in the
                                                                      Personal Property Security Act)) derived directly
                                                                      of indirectly from any dealing with any of the
                                                                      above collateral or any proceeds therof.
</TABLE>

<PAGE>

                                       60

        GOODYEAR CANADA INC. - LIST OF PPSA (SASKATCHEWAN) REGISTRATIONS
                          DATE SEARCHED: APRIL 18, 2007

<TABLE>
<CAPTION>
                                               REGISTRATION
       DEBTOR               SECURED PARTY         NUMBER                   COLLATERAL DESCRIPTION                     EXPIRY
---------------------  ----------------------  ------------  --------------------------------------------------  -----------------
<S>                    <C>                     <C>           <C>                                                 <C>
Goodyear Canada Inc.   Dell Financial          113939502     See search for description.                         July 27, 2008
                       Services Canada
                       Limited

Goodyear Canada Inc.   Neon Products           117366646     One (1) 25'x5' double face display, and one (1)     May 19, 2013
                                                             12'x3' double face display.

Goodyear Canada Inc.   Neon Products           117367189     One (1) 18'x5' double face display                  June 18, 2013

Goodyear Canada Inc.   Neon Products           117367448     One (1) 25'x5' double face display, and one (1)     June 18, 2013
                                                             12'x3' face display.

Goodyear Canada Inc.   Pattison Sign Group     118557868     One (1) 24'x4" single face display.                 June 30, 2012

Goodyear Canada Inc.   Pattison Sign Group     119034588     Signage as per contract LGY 101810 located at       January 29, 2013
                                                             11101 - 110(th) Street, North Battleford, SK S9A
                                                             3S8

Goodyear Canada Inc.   Pattison Sign Group, A  119614388     Signage as per contract LGY 101850 located at       June 16, 2013
                       Division of Jim                       Shaunavon Tire and Alignment, 486 Third Avenue
                       Pattison Industries                   W. Shaunavon, SK
                       Ltd.

Goodyear Canada Inc.   PHH Vehicle Management  112273416     Motor vehicles (including, without limitation,      June 1, 2008
                       Services Inc.                         trucktractors, truck trailers, truck chassis or
                                                             truck bodies), automotive equipment (including,
                                                             without limitation, trailers, boxes and
                                                             refridgeration units) and materials handling
                                                             equipment leased by the Debtor from the Secured
                                                             Party together with all attachments appurtenances,
                                                             accessories or replacement parts. Proceeds "all
                                                             of the debtors present and after acquired personal
                                                             property including without limitation, goods,
                                                             securities, instruments, documents of title,
                                                             chattel paper, intangibles and money."

Goodyear Canada Inc.   Pattison Sign Group     117786838     One (1) 12'x3' single faced pylon display.          December 31, 2010
</TABLE>

<PAGE>

                                       61

                    GOODYEAR ENGINEERED PRODUCTS CANADA INC.
                   PRODUITS D'INGENIERIE GOODYEAR CANADA INC.
                    GOODYEAR ENGINEERED PRODUCTS CANADA INC.
                   PRODUITS D'INGENIERIE GOODYEAR CANADA INC.
                   PRODUITS D'INGENIERIE GOODYEAR CANADA INC.
                    GOODYEAR ENGINEERED PRODUCTS CANADA INC.
                  - LIST OF PPSA (SASKATCHEWAN) REGISTRATIONS
                         DATE SEARCHED: APRIL 18, 2007

<TABLE>
<CAPTION>
                                                  REGISTRATION
       DEBTOR               SECURED PARTY             NUMBER                        COLLATERAL DESCRIPTION                  EXPIRY
---------------------  ----------------------  ---------------------  --------------------------------------------------  ----------
<S>                    <C>                     <C>                    <C>                                                 <C>
Goodyear Engineered    PHH Vehicle             300104354              All present and future motor vehicles (including,   November
Products Canada Inc.   Management                                     without limitation, passenger automobiles, vans,    15, 2011
                       Services Inc.                                  trucks, truck-tractors, truck-trailers,
Produits D'Ingenierie                                                 truck-chassis and truck bodies), automotive
Goodyear Canada Inc.                                                  equipment (including, without limitation,
                                                                      trailers, boxes and refrigeration units),
Goodyear Engineered                                                   materials-handling equipment and other goods
Products Canada Inc. /                                                (whether similar or dissimilar to the foregoing)
Produits D'Ingenierie                                                 leased from time to time by the Secured Party to
Goodyear Canada Inc.                                                  the Debtor, together with in each case, all
                                                                      present and future parts, attachments, accessories
Produits D'Ingenierie                                                 and accessions attached thereto or installed
Goodyear Canada Inc. /                                                therein, all proceeds (as defined below) of or
Goodyear Engineered                                                   relating to any of the foregoing. Proceeds: All
Products Canada Inc.                                                  proceeds of anyof the above collateral in any form
                                                                      (including, without limitation, goods,documents of
                                                                      title, chattel paper, securities, instruments,
                                                                      money and intangibles (as each such term is
                                                                      defined in the Personal Property Security
                                                                      Act)) derived directly of indirectly from any
                                                                      dealing with any of the above collateral or any
                                                                      proceeds thereof.

</TABLE>

<PAGE>

                                       62

                                 QUEBEC SECURITY

            PART 1 - LIST OF MOVABLE HYPOTHECS & ASSIGNMENT OF CLAIMS

LEGEND:

<TABLE>
<CAPTION>
NATURE OF SECURITY                                 CHARGED ASSETS
<S>                                                <C>                              <C>
MH = Movable Hypothec without delivery             G = General Movable Property     Al, A2 - Assignment
MHwt = Movable Hypothec with delivery              AR = Accounts Receivable         AS 1.AS2 - Assumption of Hypothec
FH = Floating Hypothec                             I = Inventory                    Cl, C2 - Cession of rank
LHL = Legal Hypothec of Landlord                   E = Equipment                    ChNl,ChN2 - Change of name
(renewal of Landlord Privilege)
LHJ = Legal Hypothec resulting from a Judgment     IP = Intellectual Property       Ml, M2 -  Modification of a published right
LHS = Legal Hypothec of State or of a legal        S = Securities                   PI, P2 - Prior Notice of Intention
person established in the public interest                                           to exercise a Right
</TABLE>

THE "REF. NO. " BELOW ARE FOR REFERENCE PURPOSES ONLY AND ARE NOT INTENDED TO
INDICATE RANTING OF THE SECURITY.

<TABLE>
<CAPTION>
                             DATE OF    EXPIRY DATE OF
 REF.                     REGISTRATION   REGISTRATION   NATURE OF                                       AMOUNT       REGISTRATION
 NO.    SECURED CREDITOR    (Y-M-D)         (Y-M-D)     SECURITY      CHARGED ASSETS & COMMENTS         (CDN.$)         NUMBER
------  ----------------  ------------  --------------  ---------  --------------------------------  -------------  ----------------
<S>     <C>               <C>           <C>             <C>        <C>                               <C>            <C>
1.      JPMorgan Chase    2004-08-27       2014-08-27   MH         All intellectual and similar      1,200,000,000  04-0503625-0002
        Bank                                                       property of every kind and
                                                                   nature now owned or hereafter
                                                                   acquired by the Grantor,
                                                                   including inventions, industrial
                                                                   designs, patents, copyrights,
                                                                   licenses, "Trademarks" (as
                                                                   defined in the registration)
                                                                   along with all additions,
                                                                   improvements and accessions
                                                                   related thereto, books and
                                                                   records related therewith and
                                                                   all proceeds related there from
                                                                   The hypothec is granted to
                                                                   secure payment of bonds or
                                                                   other titles of indebtedness
                                                                    (C.c.Q. art. 2692)

2.      JPMorgan Chase    2004-08-17    2014-08-17      MH         The 25% collateral bond bearing   1,200,000,000  04-0482390-0003
        Bank                                                       certificate number 1, dated
                                                                   August 17, 2004 in the principal
                                                                   amount of $1,000,000,000.00
                                                                   registered in the name of
                                                                   JPMorgan Chase Bank in its
                                                                   capacity as  custodian and
                                                                   agent, together
</TABLE>

<PAGE>

                                     - 63 -

<TABLE>
<CAPTION>
                             DATE OF    EXPIRY DATE OF
 REF.                     REGISTRATION   REGISTRATION   NATURE OF                                       AMOUNT       REGISTRATION
 NO.    SECURED CREDITOR     (Y-M-D)        (Y-M-D)     SECURITY      CHARGED ASSETS & COMMENTS         (CDN.$)         NUMBER
------  ----------------  ------------  --------------  ---------  --------------------------------  -------------  ----------------
<S>     <C>               <C>           <C>             <C>        <C>                               <C>            <C>
                                                                   with all renewals thereof,
                                                                   substitutions therefor,
                                                                   accretions thereto and all
                                                                   income and fruits therefrom.

3.      JPMorgan Chase    2004-08-17    2014-08-17      MHwt       The 25% collateral bond bearing   1,200,000,000  04-0482390-0002
        Bank                                                       certificate number 1, dated
                                                                   August 17, 2004 in the principal
                                                                   amount of $1,000,000,000.00
                                                                   registered in the name of
                                                                   JPMorgan Chase Bank in its
                                                                   capacity as custodian and agent,
                                                                   together with all renewals
                                                                   thereof; substitutions therefor,
                                                                   accretions thereto and all
                                                                   income and fruits therefrom.

4.      JPMorgan Chase    2004-08-17    2014-08-17      MH         Claims, deposit accounts,         1,200,000,000  04-0482390-0001
        Bank                                                       inventory, records, proceeds,
                                                                   insurance and all Canadian
                                                                   Intellectual Property Collateral
                                                                   consisting of Trademarks (as
                                                                   such capitalized terms are
                                                                   defined in the registration)
                                                                   Modification of a published
                                                                   right registered on 2004-08-27
                                                                   under #04-0503625-0001 to add
                                                                   the "Canadian Intellectual
                                                                   Property Collateral" The
                                                                   hypothec is granted to secure
                                                                   payment bonds or other titles of
                                                                   indebtedness (C.c.Q. art. 2692)

5.      Wilmington        2004-03-12    2014-03-12      MHwt       The 25% collateral bond bearing   2,400,000,000  04-0136239-0004
        Trust Company                                              certificate number 1, dated
                                                                   March 12, 2004 in the principal
                                                                   amount of $2,000,000,000
                                                                   registeredin the name of
                                                                   Wilmington Trust Company in its
                                                                   capacity as custodian and agent,
                                                                   together with all renewals
                                                                   therefor, accretions thereto and
                                                                   all income and thereof,
                                                                   substitutions fruits therefrom

6.      Wilmington        2004-03-12    2004-03-12      MH         Claims, deposits accounts,        2,400,000,000  04-0136239-0003
        Trust Company                                              inventory, records, proceeds,
                                                                   insurance and intellectual
                                                                   property, wherever situate, and
                                                                   all renewals, accretions,
                                                                   substitutions and accession. The
                                                                   hypothec is granted to secure
                                                                   payment bonds or other titles of
</TABLE>

<PAGE>

                                     - 64 -

<TABLE>
<CAPTION>
                            DATE OF     EXPIRY DATE OF
 REF.                     REGISTRATION   REGISTRATION   NATURE OF                                       AMOUNT       REGISTRATION
 NO.    SECURED CREDITOR     (Y-M-D)       (Y-M-D)      SECURITY      CHARGED ASSETS & COMMENTS         (CDN.$)         NUMBER
------  ----------------  ------------  --------------  ---------  --------------------------------  -------------  ----------------
<S>     <C>               <C>           <C>             <C>        <C>                               <C>            <C>
                                                                   indebtedness (C.c.Q. art. 2692)

7.      Wilmington Trust  2004-03-12    2014-03-12      MH         The 25% collateral bond bearing   2,400,000,000  04-0136239-002
        Company                                                    certificate number 1, dated
                                                                   March 12, 2004 in the principal
                                                                   amount of $2,000,000,000
                                                                   registered in the name of
                                                                   Wilmington Trust Company in its
                                                                   capacity as custodian and agent,
                                                                   together with all renewals
                                                                   thereof, substitutions therefor,
                                                                   accretions thereto and all
                                                                   income and fruits therefrom.

8.      JPMorgan Chase    2003-04-01    2013-04-01      MH         Claims, deposit accounts,         3,000,000,000  03-0146791-0003
        Bank                                                       inventory, records, proceeds,
                                                                   insurance and intellectual
                                                                   propertywherever situate , and
                                                                   all renewals, accretions,
                                                                   substitutions and accession.
                                                                   The hypothec Is granted to
                                                                   secure payment of bonds or other
                                                                   titles of indebtedness (C.c.Q.)
                                                                   art. 2692)

9.      JPMorgan Chase    2003-04-01    2013-04-01      MH         The 25% collateral bond bearing   2,500,000,000  03-0146791-0002
        Bank                                                       certificate number 1, dated
                                                                   March 31, 2003 in the principal
                                                                   amount of $2,500,000,000
                                                                   registered in the name of
                                                                   JPMorgan Chase Bank in its
                                                                   capacity as custodian and agent,
                                                                   together with all renewals
                                                                   thereof, substitutions therefor,
                                                                   accretions thereto and all
                                                                   income and fruits therefrom.

10.     JPMorgan Chase    2003-04-01    2013-04-01      MHwt       The 25% collateral bond bearing   2,500,000,000  03-0146791-0001
        Bank                                                       certificate number 1, dated
                                                                   March 31 , 2003 in me principal
                                                                   amount of $2,500,000,000
                                                                   registered in the name of
                                                                   JPMorgan Chase Bank in its
                                                                   capacity as custodian and agent,
                                                                   together withall renewals
                                                                   thereof, substitutions therefor,
                                                                   accretions thereto and all
                                                                   income and fruits therefrom.

11.     Assignee: Bay     2001-08-16                    Assignment The universality of all right,                   01-0295871-0001
        Street Funding                                  of a       title and interest in, to and
        Trust Trustee:                                  universa-  under (i) all Eligible
        Montreal Trust                                  lity of    Receivables now existing and all
        Company of                                      claims     Eligible Receivables created
        Canada                                          9see 2     hereafter (collectively, the
                                                        Re-        "Purchased
                                                        Assignme-
                                                        nts in
                                                       comments)
</TABLE>

<PAGE>

                                     - 65 -

<TABLE>
<CAPTION>
                             DATE OF    EXPIRY DATE OF
 REF.                     REGISTRATION   REGISTRATION   NATURE OF                                       AMOUNT       REGISTRATION
 NO.    SECURED CREDITOR     (Y-M-D)       (Y-M-D)      SECURITY      CHARGED ASSETS & COMMENTS         (CDN.$)         NUMBER
------  ----------------  ------------  --------------  ---------  --------------------------------  -------------  ----------------
<S>     <C>               <C>           <C>             <C>        <C>                               <C>            <C>
                                                                   Receivables"), (ii) all Related
                                                                   Security with respect to such
                                                                   Purchased Receivables, and (iii)
                                                                   all Collections with respect to,
                                                                   and other proceeds of, such
                                                                   Purchased Receivables and
                                                                   Related Security.
                                                                   Rectification registered on
                                                                   2002-08-19 under #02-0363908-002
                                                                   changing the name of the
                                                                   Assignee from Montreal Trust
                                                                   Company to Bay Street Funding
                                                                   Trust represented by Montreal
                                                                   Trust Company as Trustee.
                                                                   Modification of a published
                                                                   right registered on 2002-08-21
                                                                   under #02-036908 1-0004 changing
                                                                   the Trustee from Montreal Trust
                                                                   Company to Montreal Trust
                                                                   Company of Canada. Re-Assignment
                                                                   of claims registered on
                                                                   2003-03-31 under
                                                                   #03-0143807-0001-Assignor: Bay
                                                                   Street Funding Trust, Assignee:
                                                                   Goodyear Canada Inc. (see
                                                                   following Re- Assignment).
                                                                   Re-Assignment of claims
                                                                   registered on 2003-03-31 under
                                                                   #03-0144491-0001 -Assignor.
                                                                   Bay Street Funding Trust,
                                                                   Assignee: Goodyear Canada Inc. -
                                                                   This registration is intended
                                                                   to replace registration
                                                                   #03-0143807-0001 which had an
                                                                   erroneous description of the
                                                                   property.

12.     Assignor:         1994-06-29                    Re-assign  All of the right, title and                      94-0073963-0001
        Canadian                                        ment of a  interest which the Re-Assignor
        Imperial Bank of                                universa-  has or may have as and from
        Commerce                                        lity of    June 14, 1994 in, to and under a
                                                        claims     General Assignment of Book Debts
                                                                   made by the Re-Assignee on March
                                                                   6, 1986 and registered at the
                                                                   Registry Office for the
                                                                   registration division of Quebec
                                                                   on March 10, 1986 under
                                                                   #1177852. This registration is
                                                                   made under Dunlop Tires (Canada)
                                                                   Ltd.
</TABLE>

<PAGE>

                                       66

                                 QUEBEC SECURITY

                          PART II- LIST OF OTHER RIGHTS

LEGEND:

InstSale = Reservation of ownership (Instalment Sale)

RL = Rights under a Lease

RD = Rights of redemption

RO = Rights of ownership of the Lessor in a Leasing Contract

THE "REF. NO. " BELOW ARE FOR REFERENCE PURPOSES ONLY AND ARE NOT INTENDED TO
INDICATE RANKING OF THE SECURITY.

<TABLE>
<CAPTION>
                           DATE OF      EXPIRY DATE OF    NATURE OF
          SECURITY       REGISTRATION    REGISTRATION    RIGHT & DATE                                   AMOUNT         REGISTRATION
REF.       HOLDER          (Y-M-D)         (Y-M-D)         OF DEED         PROPERTY & COMMENTS          (CDN.$)           NUMBER
----   ---------------   ------------   --------------   ------------   -------------------------   --------------   ---------------
<S>    <C>               <C>            <C>              <C>            <C>                         <C>              <C>
 A.    Lessor (Cridit-    2004-12-21      2008-12-20         RO         Specific equipment with     36 payments of   04-0729644-0002
        bailleur): De                                    (2004-12-20)      all attachments,         $674.22/36mths
         Lage Laden                                                      accessories and proceeds        term
          Financial                                                         thereof including
       Services Canada                                                    insurance proceeds and
            Inc.                                                               indemnities

 B.    Lessor: CSI        2004-12-20      2009-12-31          RL             Various computer           N/A          04-0726060-0001
       Leasing Canada                                    (2004-12-16)        equipment and
       Ltd.                                                                 peripherals, which
                                                                          includes but is not
                                                                         limited to hardware and
                                                                         software, together with
                                                                             all attachments,
                                                                         accessories, accessions,
                                                                          repairs, replacements,
                                                                         substitutions, additions
                                                                         and improvements thereto
                                                                        leased to lessee pursuant
                                                                        to Equipment Schedule Six
                                                                           to Master Lease no.
                                                                        190760, and all proceeds
                                                                          thereof and rights of
                                                                           insurance payments
                                                                            related thereto
</TABLE>
<PAGE>
                                     - 67 -

<TABLE>
<CAPTION>
                             DATE OF    EXPIRY DATE OF     NATURE OF
           SECURITY       REGISTRATION   REGISTRATION    RIGHT & DATE                                     AMOUNT     REGISTRATION
REF.        HOLDER           (Y-M-D)       (Y-M-D)          OF DEED           PROPERTY & COMMENTS        (CDN.$)        NUMBER
----  ------------------  ------------  --------------  ---------------  ----------------------------  -----------  ---------------
<S>   <C>                 <C>           <C>             <C>              <C>                           <C>          <C>
 C.       Lesson CSI       2004-12-06      2010-11-30   RL (2004-12-03)   Various computer equipment       N/A      04-0701263-0003
        Leasing Canada                                                      and peripherals, which
             Ltd.                                                         includes but is not limited
                                                                           to hardware and software,
                                                                               together with all
                                                                           attachments, accessories,
                                                                             accessions, repairs,
                                                                         replacements, substitutions,
                                                                          additions and improvements
                                                                           thereto leased to lessee
                                                                             pursuant to Equipment
                                                                            Schedule Five to Master
                                                                           Lease no. 190760, and all
                                                                          proceeds thereof and rights
                                                                             of insurance payments
                                                                                related thereto

 D.       Lessor: CSI      2004-11-15      2009-10-31   RL (2004-11-10)   Various computer equipment       N/A      04-0659568-0001
        Leasing Canada                                                      and peripherals, which
             Ltd,                                                         includes but is not limited
                                                                           to hardware and software,
                                                                               together with all
                                                                           attachments, accessories,
                                                                             accessions, repairs,
                                                                         replacements, substitutions,
                                                                          additions and improvements
                                                                           thereto leased to lessee
                                                                             pursuant to Equipment
                                                                            Schedule Four to Master
                                                                           Lease no. 190760, and all
                                                                          proceeds thereof and rights
                                                                             of insurance payments
                                                                                related thereto

 E.      Lessor. Danka     2004-10-05      2007-10-05   RL (2004-10-05)   Specific equipment with all  12 payments  04-0580525-0006
      Financial Services                                                 attachments, accessories and  of $1230/36
             Inc.                                                         proceeds thereof including     mthsterm
                                                                            insurance proceeds and
                                                                                  indemnities

 F.         Lessor         2004-09-28      2009-09-28    RO (no date)     Specific vehicle including       N/A      04-0564879-0002
       (Cridit-baiOeur):                                                       all attachments,
        GE Vehicle and                                                      accessories, additions,
           Equipment                                                      alterations and replacement
            Leasing                                                      parts together with all cash
                                                                             and non-cash proceeds

 G.         Lessor         2004-08-30      2009-08-30    RO (no date)     Specific vehicle including       N/A      04-0506226-0002
      (Credit-bailleur):                                                       all attachments,
        GE Vehicle and                                                      accessories, additions,
           Equipment                                                      alterations and replacement
            Leasing                                                      parts together with all cash
                                                                             and non-cash proceeds
</TABLE>

<PAGE>

                                     - 68 -

<TABLE>
<CAPTION>
                             DATE OF    EXPIRY DATE OF     NATURE OF
           SECURITY       REGISTRATION   REGISTRATION    RIGHT & DATE                                     AMOUNT     REGISTRATION
REF.        HOLDER           (Y-M-D)       (Y-M-D)          OF DEED           PROPERTY & COMMENTS        (CDN.$)        NUMBER
----  ------------------  ------------  --------------  ---------------  ----------------------------  -----------  ---------------
<S>   <C>                 <C>           <C>             <C>              <C>                           <C>          <C>
 H.       Lessor: CSI      2004-08-23     2009-05-31    RL (2004-06-24)       Specific equipment           N/A      04-0492645-0001
        Leasing Canada                                                     (including all repairs,
             Ltd.                                                              accessories and
                                                                            replacements) at the
                                                                            following respective
                                                                            locations: 9091 Hemi
                                                                             Bourassa Boulevard
                                                                             Quest, St Laurent,
                                                                          Quebec H4S 1H9 (sic) and
                                                                            2600 Boul Monseigneur
                                                                           Langlois, Valleyfield,
                                                                                 PQ J6S 506

 I.       Lessor: Les      2004-07-21     2006-04-01    RL (2003-04-01)       Specific equipment           N/A      04-0429945-0005
           Chariots
         Elevateurs du
          Quebec Inc.

 J.       Lesson Les       2004-07-21     2006-10-01    RL (2003-10-01)       Specific equipment           N/A      04-0429945-0002
           Chariots
         Elevateurs du
          Quebec Inc.

 K.         Lessor         2004-04-21     2009-04-21     RO (no date)      Specific vehicle and all        N/A      04-0224191-0003
      (Credit-bailleur):                                                           attachments,
        GE Vehicle and                                                      accessories, additions,
           Equipment                                                            alterations and
            Leasing                                                            replacement parts
                                                                            together with all cash
                                                                           and non-cash proceeds of
                                                                                  the vehicle

 L.       Lessor: CSI      2004-03-17     2009-04-30    RL (2004-03-10)        Various computer            N/A      04-0142990-0001
        Leasing Canada                                                           equipment and
             Ltd.                                                            peripherals including
                                                                              without limitation,
                                                                             hardware and software
                                                                             with all attachments,
                                                                           accessories, accessions,
                                                                            repairs, replacements,
                                                                           substitutions, additions
                                                                           and improvements thereto
                                                                           pursuant to Master Lease
                                                                              No. 190760 and all
                                                                              proceeds, accounts
                                                                              receivable, chattel
                                                                              paper, intangibles,
                                                                            documents of title,
                                                                           securities, rights of
                                                                             insurance payment
                                                                            relating thereto or
                                                                            resulting therefrom

 M.         Lessor         2003-11-25     2008-11-21    RO (1992-11-20)    Specific vehicle and all        N/A      03-0630394-0004
      (Credit-bailleur):                                                          attachments,
          GE Capital                                                        accessories, additions,
          Vehicle and                                                           alterations and
           Equipment                                                           replacement parts
         Leasing Inc.                                                       together with all cash
                                                                           and non-cash proceeds of
                                                                            the vehicle pursuant to
                                                                              the Lease Agreement
                                                                              dated Nov. 20 1992

 N.     Lessor: Pitney     2003-10-01     2009-03-29    RL (2003-09-29)    All items as defined and      Leased     03-0522279-0001
         Bowes Leasing                                                       listed under contract      based on
                                                                                    #371677             25,589.70

 O.     Lesson Prodair     2003-08-22     2013-04-08    RL (2003-08-04)       Specific equipment           N/A      03-0441069-0001
          Canada Ltce
</TABLE>

<PAGE>

                                     - 69 -

<TABLE>
<CAPTION>
                             DATE OF    EXPIRY DATE OF     NATURE OF
           SECURITY       REGISTRATION   REGISTRATION    RIGHT & DATE                                     AMOUNT     REGISTRATION
REF.        HOLDER           (Y-M-D)       (Y-M-D)          OF DEED           PROPERTY & COMMENTS        (CDN.$)        NUMBER
----  ------------------  ------------  --------------  ---------------  ----------------------------  -----------  ----------------
<S>   <C>                 <C>           <C>             <C>              <C>                           <C>          <C>
 P.         Lessor         2003-07-28     2008-07-28      RO (no date)       Specific vehicle and           N/A     03-0388939-0005
      (Credit-bailleur):                                                       all attachments,                           (Rl)
          GE Capital                                                       accessories, additions,
         Vehicle and                                                           alterations and
          Equipment                                                            replacement parts
         Leasing Inc.                                                      together with all cash
                                                                           and non-cash proceeds
                                                                               of the vehicle

 Q.        Lessor          2003-07-21     2008-07-18      RO (no date)       Specific vehicle and           N/A     03-03721 86-0001
      (Credit-bailleur):                                                       all attachments,
          GE Capital                                                       accessories, additions,
         Vehicle and                                                           alterations and
          Equipment                                                            replacement parts
         Leasing Inc.                                                      together with all cash
                                                                           and non-cash proceeds
                                                                               of the vehicle

 R.       Lessor           2008-06-03    Vehicle and      RO (no date)       Specific vehicle and           N/A     03-0279478-0002
      (Credit-bailleur):                  Equipment                            all attachments,                           (Rl)
         GE Capital                      Leasing Inc.                      accessories, additions,
         2003-06-03                                                            alterations and
                                                                               replacement parts
                                                                           together with all cash
                                                                           and non-cash proceeds
                                                                               of the vehicle

 S.     Lessor: Xerox.     2003-05-27     2008-05-26      RL (no date)     All present and future           N/A     03-0263031-0002
        Canada Limited                                    (Global reg.     office equipment leased
                                                          C.c.Q. art.      on a conditional sale
                                                            2961.1)         or similar basis, or
                                                                           otherwise financed by
                                                                              the secured party,
                                                                               whether or not
                                                                            manufactured by the
                                                                            secured parry or any
                                                                             affiliate thereof

 T.        Lessor          2003-05-14     2008-05-13      RO (no date)      Specific vehicle and            N/A     03-0238209-0005
       (Credit-baUkur):                                                        all attachments,                           (Rl)
          GE Capital                                                        accessories, additions,
         Vehicle and                                                           alterations and
          Equipment                                                           replacement parts
         Leasing Inc.                                                       together with all cash
                                                                           and non-cash proceeds
                                                                               of the vehicle

 U.       Lessor           2003-05-06     2008-05-05      RO (no date)      Specific vehicle and            N/A     03-0216182-0005
       (Crtdit-baUleur):                                                       all attachments,                           (Rl)
          GE Capital                                                        accessories, additions,
         Vehicle and                                                           alterations and
          Equipment                                                           replacement parts
         Leasing Inc.                                                      together with all cash
                                                                           and non-cash proceeds
                                                                               of the vehicle

 V.      Lessor: Les       2003-04-09     2005-11-25    RL (2002-11-25)      Specific equipment             N/A     03-0163266-0012
          Chariots
        EWvateurs du
         Quebec Inc.

 W.      Lessor. Les       2003-0449      2006-04-01    RL (2003-04/\)1)      Specific equipment             N/A     03-0163266-0011
          Chariots
        E16valeurs du
         Qutbec Inc.

 X.        Lessor          2003-03-27     2008-03-26    RO (1992-11-20)     Specific vehicle with           N/A     03-0137020-0005
      (Crtdit-baitleur):                                                        all attachment,                           (Rl)
         GE Capital                                                              accessories,
         Vehicle and                                                        replacement parts and
          Equipment                                                                proceeds
         Leasing Inc.
</TABLE>

<PAGE>

                                     - 70 -

<TABLE>
<CAPTION>
                             DATE OF    EXPIRY DATE OF     NATURE OF
           SECURITY       REGISTRATION   REGISTRATION    RIGHT & DATE                                     AMOUNT     REGISTRATION
REF.        HOLDER           (Y-M-D)       (Y-M-D)          OF DEED           PROPERTY & COMMENTS        (CDN.$)        NUMBER
----  ------------------  ------------  --------------  ---------------  ----------------------------  -----------  ----------------
<S>   <C>                 <C>           <C>             <C>              <C>                           <C>          <C>
 Y.         Lessor         2003-03-12     2006-03-11      RO (no date       Specific equipment The         N/A      03-0108919-0001
      (Credit-bailleur):                                   indicated)        registration is made
            Maxium                                                             under "Granford
          Financial                                                             Manufacturing"
         Services Inc.

 Z.         Lessor         2003-01-13     2013-01-10    RO (2002-11-14)       Specific equipment           N/A      03-0011726-0005
      (Credit-bailleur):
         IBM Canada
           Limitee

AA.         Lessor         2002-11-22     2012-11-23    RO (2002-11-08)    Specific equipment with         N/A      02-0529320-0001
      (Credit-bailleur):                                                       all renewals,
       Hewlett-Packard                                                      additions, service and
        (Canada) Cie                                                        accessories. Paragraph
                                                                               stating that any
                                                                             exchanged equipment
                                                                            replaces the equipment
                                                                                stated in the
                                                                                 description.
                                                                              Modification of a
                                                                               published right
                                                                                registered on
                                                                                  2003-01-31
                                                                            under#03-004558 1-0009
                                                                            stating that the list
                                                                               of equipment was
                                                                                  modified.

BB.         Lessor         2002-10-11     2012-10-11    RO (2002-08-13)       Specific equipment           N/A      02-0457221-0002
      (Credit-bailleur):
         IBM Canada
           Limitfe

CC.        Lessor          2002-09-10     2006-08-26    RO (2002-08-26)       Specific equipment           N/A      02-0399598-0001
      (Credit-bailleur):
          Services
        Financiers CU
             Lt&

DD.        Lessor          2002-08-13     2012-08-12    RO (2001-07-03)       Specific equipment           N/A      02-0355212-0009
      (Cridit-bailleur):
         IBM Canada
           Limitee

EE.        Lessor          2002-07-12     2007-07-11    RO (1992-11-20)     Specific vehicle with          N/A      02-0301 548-0002
      (Credit-bailleur):                                                      all attachment,                             (Rl)
         GE Capital                                                              accessories,
         Vehicle and                                                        replacement parts and
          Equipment                                                                proceeds
         Leasing Inc.

FF.        Lessor          2002-06-06     2007-06-06    RO (1992-11-20)     Specific vehicle with          N/A      02-0243150-0004
      (Credit-bailleur):                                                      all attachment,                             (Rl)
         GE Capital                                                              accessories,
         Vehicle and                                                        replacement parts and
          Equipment                                                                proceeds
         Leasing Inc.

GG.        Lessor          2002-05-29     2007-05-29    RO (1992-11-20)     Specific vehicle with          N/A      02-0227742-0001
      (Credit-bailleur):                                                       all attachment,                            (Rl)
         GE Capital                                                              accessories,
         Vehicle and                                                        replacement parts and
          Equipment                                                                proceeds
         Leasing Inc.
</TABLE>

<PAGE>

                                     - 71 -

<TABLE>
<CAPTION>
                             DATE OF    EXPIRY DATE OF     NATURE OF
           SECURITY       REGISTRATION   REGISTRATION    RIGHT & DATE                                     AMOUNT     REGISTRATION
REF.        HOLDER           (Y-M-D)       (Y-M-D)          OF DEED           PROPERTY & COMMENTS        (CDN.$)        NUMBER
----  ------------------  ------------  --------------  ---------------  ----------------------------  -----------  ---------------
<S>   <C>                 <C>           <C>             <C>              <C>                           <C>          <C>
HH.        Lessor          2002-01-25     2007-01-24    RO (1992-11-20)     Specific vehicles with         N/A      02-0031762-0004
      (CrSdit-bailleur):                                                       all attachment,                            (Rl)
         GE Capital                                                              accessories,
         Vehicle and                                                        replacement parts and
          Equipment                                                                proceeds
        Leasing Inc.

II.        Lessor          2001-11-28     2006-11-27    RO (1992-11-20)     Specific vehicle with          N/A      01-0442189-0002
      (Credit-bailleur):                                                       all attachment,                            (Rl)
         GE Capital                                                              accessories,
         Vehicle and                                                        replacement parts and
          Equipment                                                                proceeds
        Leasing Inc.

JJ.        Lessor          2001-11-26     2006-ll-23    RO (2001-02-15)        "Lease Agreement            N/A      01-0436573-0002
      (Credit-bailleur):                 (ren'd from)                       (operating)" Renewal
        Nexcap Finance                    2004-11-23                            registered on
         Corporation                                                           2004-10-28 under
                                                                             #04-0623334-0004 to
                                                                            extend the expiry date
                                                                               to 2006-11-23

KK.       Lessor: IBM      2001-11-08     2011-10-30    RL (2000-12-20)     Specific equipment and         N/A      01-0412056-0011
        Canada Limited                                                            accessories

LL.       Lesson IBM       2001-11-08     2011-10-29    RL (2000-12-28)       Specific equipment           N/A      01-0412056-0010
        Canada Limitee

MM.        Lessor          2001-10-11     2006-10-10    RO (1992-11-20)     Specific vehicle with          N/A      01-0372875-0006
      (Cridit-bailleur):                                                        all attachment,                           (Rl)
         GE Capital                                                              accessories,
         Vehicle and                                                        replacement parts and
          Equipment                                                               proceeds
        Leasing Inc.

NN.        Lessor          2001-09-05     2006-09-04    RO (1992-11-20)     Specific vehicle with          N/A      01-0320203-0001
      (Cr&lit-bailleur):                                                        all attachment,                           (Rl)
         GE Capital                                                             accessories,
         Vehicle and                                                        replacement parts and
          Equipment                                                                proceeds
        Leasing Inc.

OO.        Lessor          2001-06-27     2006-06-26-   RO (1992-11-20)      Specific vehicle with          WA      01-0225560-0001
      (Credit-bailleur):                                                        all attachment,                           (Rl)
         GE Capital                                                              accessories,
         Vehicle and                                                         replacement parts and
          Equipment                                                                proceeds
        Leasing Inc.

PP.        Lessor          2001-05-22     2006-05-22    RO (1992-11-20)     Specific vehicle with          N/A      01-0173751-0005
       (Credit-bailleur):                                                      all attachment,                            (Rl)
         GE Capital                                                              accessories,
         Vehicle and                                                        replacement parts and
          Equipment                                                        proceeds Addn'l Lessee:
        Leasing Inc.                                                            PH & H Canada
</TABLE>

<PAGE>

                                     - 72 -

<TABLE>
<CAPTION>
                             DATE OF    EXPIRY DATE OF     NATURE OF
           SECURITY       REGISTRATION   REGISTRATION    RIGHT & DATE                                     AMOUNT     REGISTRATION
REF.        HOLDER           (Y-M-D)       (Y-M-D)          OF DEED           PROPERTY & COMMENTS        (CDN.$)        NUMBER
----  ------------------  ------------  --------------  ---------------  ----------------------------  -----------  ---------------
<S>   <C>                 <C>           <C>             <C>              <C>                           <C>          <C>
QQ.        Lessor          2001-05-17     2006-05-17    RO (2001-04-24)        Right, title and            N/A      01-0167004-0003
      (Crtdit-bailleur):                                                   interest in and to all
        MFP Financial                                                        computer and related
        Services Ltd.                                                       equipment and general
                                                                              intangibles under
                                                                            Master Equipment Lease
                                                                              between Lessor and
                                                                               Lessee including
                                                                            specifically described
                                                                              equipment with all
                                                                               parts, software,
                                                                                documentation,
                                                                                 accessories,
                                                                                substitutions,
                                                                               replacements and

RR.        Lessor          2001-03-27     2005-06-22    RO (2001-03-23)      All movable property          N/A      01-0094419-0001
      (Credit-bailleur):                                                    related to the phone
         Corporation                                                       system supplied by Bell
      FinanciereTeletech                                                          Canada.

SS.        Lessor          2000-09-29     2005-09-29    RO (1992-11-20)       Specific equipment           N/A      00-0294592-0001
      (Credit-bailleur):                                                   Addn'l Lessee: PH & H
           General                                                                  Canada
          Electric
           Capital
         Vehicle and
          Equipment
        Leasing Inc.

TT.        Lessee:         2000-09-18     2006-07-30    RL (1996-07-30)       Specific equipment           N/A      00-0278318-0073
       Prodair Canada
         Lt(pound)e

UU.        Lessor          2000-06-05     2005-07-17    RO (1999-02-16)      All movable property          N/A      00-0148851-0001
      (Credit-bailleur):                                                    related to the phone
         Corporation                                                       system supplied by Bell
      FinanciereTeletech                                                          Canada.

 W.      Lesson Dell       2000-03-01     2008-07-28    RL (1999-07-23)     All Dell or Non-Dell           N/A      00-0049309-0003
          Financial                       ren'd from                       Computer equipment and
          Services                        2005-02-28                        peripherals together
       Canada Limited                                                        with all additions,
                                                                                accessions and
                                                                               replacements and
                                                                           proceeds Renewal of the
                                                                            publication registered
                                                                             on 2003-07-24 under
                                                                               #03-0380954-0001
                                                                             extending the expiry
                                                                           date from 2005-02-28 to
                                                                                  2009-02-28
</TABLE>

<PAGE>

                                     - 73 -

<TABLE>
<CAPTION>
                             DATE OF    EXPIRY DATE OF     NATURE OF
           SECURITY       REGISTRATION   REGISTRATION    RIGHT & DATE                                     AMOUNT     REGISTRATION
REF.        HOLDER           (Y-M-D)       (Y-M-D)          OF DEED           PROPERTY & COMMENTS        (CDN.$)        NUMBER
----  ------------------  ------------  --------------  ---------------  ----------------------------  -----------  ---------------
<S>   <C>                 <C>           <C>             <C>              <C>                           <C>          <C>
WW.        Lessor          2000-01-05     2010-01-04    RO (1987-04-03)     All present and future         N/A      00-0000526-0001
      (Credit-bailleur):                                                      motor vehicles,
         PHH Vehicle                                                         automotive equipment,
         Management                                                          and materials-handling
        Services Inc.                                                        equipment leased from
                                                                               the Lessor to the
                                                                             Lessee, together with
                                                                             all present and future
                                                                            attachments, accessions,
                                                                            accessories, replacement
                                                                               parts and proceeds.

                                                                             "Inscription globale"
                                                                                (CCQ art 2961.1)

                                                                              Assignment of rights
                                                                                 registered on
                                                                                2000-09-14 under
                                                                               #00-0274576- 0001 -
                                                                              Assignor: PHH Vehicle
                                                                              Management Services
                                                                              Inc., Assignee: Leaf
                                                                              Trust, c/o Canadian
                                                                                Imperial Bank of
                                                                             Commerce, Trustee: TD
                                                                                 Trust Company

                                                                              Assignment of rights
                                                                                 registered on
                                                                                2000-09-14 under
                                                                               #00-0274576- 0004 -
                                                                              Assignor PHH Vehicle
                                                                              Management Services
                                                                              Inc., Assignee: Leaf
                                                                              Trust, c/o Canadian
                                                                                Imperial Bank of
                                                                             Commerce, Trustee: TD
                                                                                 Trust Company

                                                                              Assignment of rights
                                                                                 registered on
                                                                                2000-09-14 under
                                                                              #00-0274576- 0002 --
                                                                             Assignor: PHH Vehicle
                                                                              Management Services
                                                                              Inc., Assignee: Leaf
                                                                              Trust, c/o Canadian
                                                                                Imperial Bank of
                                                                             Commerce, Trustee: TD
                                                                                 Trust Company
</TABLE>

<PAGE>

                                     - 74 -

<TABLE>
<CAPTION>
                             DATE OF    EXPIRY DATE OF     NATURE OF
           SECURITY       REGISTRATION   REGISTRATION    RIGHT & DATE                                     AMOUNT     REGISTRATION
REF.        HOLDER           (Y-M-D)       (Y-M-D)          OF DEED           PROPERTY & COMMENTS        (CDN.$)        NUMBER
----  ------------------  ------------  --------------  ---------------  ----------------------------  -----------  ---------------
<S>   <C>                 <C>           <C>             <C>              <C>                           <C>          <C>
                                                                             Assignment of rights
                                                                           registered on 2000-09- 14
                                                                           under #00-0274576- 0003 -
                                                                            Assignor: PHH Vehicle
                                                                          Management Services Inc.,
                                                                          Assignee: Leaf Trust, c/o
                                                                          Canadian Imperial Bank  of
                                                                         Commerce, Trustee: TD Trust
                                                                                   Company

                                                                             Assignment of rights
                                                                           registered on 2002-09-11
                                                                           under #02-0400420- 0001 -
                                                                            Assignor. PHH Vehicle
                                                                          Management Services Inc.,
                                                                          Assignee: Leaf Trust, c/o
                                                                          Canadian Imperial Bank of
                                                                            Commerce, Trustee: The
                                                                           Canada Trust Company --
                                                                          Assignment of specifically
                                                                              described vehicle

                                                                             Assignment of rights
                                                                           registered on 2003-02-14
                                                                           under #03-0069129- 0001 -
                                                                            Assignor: PHH Vehicle
                                                                          Management Services Inc.,
                                                                          Assignee: Leaf Trust, c/o
                                                                          Canadian Imperial Bank of
                                                                            Commerce, Trustee: The
                                                                           Canada Trust Company --
                                                                          Assignment of specifically
                                                                              described vehicles
</TABLE>

<PAGE>

                                     - 75 -

<TABLE>
<CAPTION>
                             DATE OF    EXPIRY DATE OF     NATURE OF
           SECURITY       REGISTRATION   REGISTRATION    RIGHT & DATE                                     AMOUNT     REGISTRATION
REF.        HOLDER           (Y-M-D)       (Y-M-D)          OF DEED           PROPERTY & COMMENTS        (CDN.$)        NUMBER
----  ------------------  ------------  --------------  ---------------  ----------------------------  -----------  ---------------
<S>   <C>                 <C>           <C>             <C>              <C>                           <C>          <C>
                                                                             Assignment of rights
                                                                           registered on 2003-02-14
                                                                            under #03-0069266- 0001
                                                                            -Assignor. PHH Vehicle
                                                                           Management Services Inc.,
                                                                           Assignee: Leaf Trust, c/o
                                                                           Canadian Imperial Bank of
                                                                            Commerce, Trustee: The
                                                                            Canada Trust Company --
                                                                          Assignment of specifically
                                                                              described vehicles

                                                                             Assignment of rights
                                                                           registered on 2003-04-09
                                                                            under #03-0165239- 0001
                                                                            -Assignor: PHH Vehicle
                                                                           Management Services Inc.,
                                                                           Assignee: Leaf Trust, c/o
                                                                           Canadian Imperial Bank of
                                                                            Commerce, Trustee: The
                                                                            Canada Trust Company --
                                                                          Assignment of specifically
                                                                              described vehicles

                                                                             Assignment of rights
                                                                           registered on 2003-05-06
                                                                           under #03-0218201- 0001
                                                                            -Assignor: PHH Vehicle
                                                                           Management Services Inc.,
                                                                           Assignee: Leaf Trust, c/o
                                                                           Canadian Imperial Bank of
                                                                            Commerce, Trustee: The
                                                                            Canada Trust Company --
                                                                          Assignment of specifically
                                                                              described vehicles
</TABLE>

<PAGE>

                                     - 76 -

<TABLE>
<CAPTION>
                             DATE OF    EXPIRY DATE OF     NATURE OF
           SECURITY       REGISTRATION   REGISTRATION    RIGHT & DATE                                     AMOUNT     REGISTRATION
REF.        HOLDER           (Y-M-D)       (Y-M-D)          OF DEED           PROPERTY & COMMENTS        (CDN.$)        NUMBER
----  ------------------  ------------  --------------  ---------------  ----------------------------  -----------  ---------------
<S>   <C>                 <C>           <C>             <C>              <C>                           <C>          <C>
                                                                            Assignment of rights
                                                                          registered on 2003-08-26
                                                                           under #03-0443915- 0001
                                                                           -Assignor: PHH Vehicle
                                                                          Management Services Inc.,
                                                                          Assignee: Leaf Trust, c/o
                                                                          Canadian Imperial Bank of
                                                                           Commerce, Trustee: The
                                                                           Canada Trust Company --
                                                                         Assignment of specifically
                                                                             described vehicles

                                                                         Modification to a published
                                                                             right registered on
                                                                                 2003-09-05
                                                                          under#03-0465017-0009 the
                                                                         change the Lessor's address
                                                                            Assignment of rights
                                                                          registered on 2003-10-07
                                                                           under #03-0534159- 0001
                                                                           -Assignor: PHH Vehicle-
                                                                          Management Services Inc.,
                                                                          Assignee: Leaf Trust, c/o
                                                                          Canadian Imperial Bank of
                                                                           Commerce, Trustee: The
                                                                           Canada Trust Company --
                                                                         Assignment of specifically
                                                                             described vehicles

                                                                            Assignment of rights
                                                                          registered on 2004-01-09
                                                                           under #04-0010213- 0001
                                                                           -Assignor: PHH Vehicle
                                                                          Management Services Inc.,
                                                                          Assignee: Leaf Trust, c/o
                                                                          Canadian Imperial Bank of
                                                                           Commerce, Trustee: The
                                                                           Canada Trust Company --
                                                                         Assignment of specifically
                                                                             described vehicles
</TABLE>

<PAGE>

                                     - 77 -

<TABLE>
<CAPTION>
                             DATE OF    EXPIRY DATE OF     NATURE OF
           SECURITY       REGISTRATION   REGISTRATION    RIGHT & DATE                                     AMOUNT     REGISTRATION
REF.        HOLDER           (Y-M-D)       (Y-M-D)          OF DEED           PROPERTY & COMMENTS        (CDN.$)        NUMBER
----  ------------------  ------------  --------------  ---------------  ----------------------------  -----------  ---------------
<S>   <C>                 <C>           <C>             <C>              <C>                           <C>          <C>
                                                                              Assignment of rights
                                                                            registered on 2004-04-21
                                                                             under#04-0224516- 0001
                                                                             -Assignor: PHH Vehicle
                                                                           Management Services Inc.,
                                                                           Assignee: Leaf Trust, c/o
                                                                           Canadian Imperial Bank of
                                                                            Commerce, Trustee: The
                                                                            Canada Trust Company --
                                                                          Assignment of specifically
                                                                                described vehicles

                                                                             Rectification to the
                                                                          aforementioned assignment
                                                                         (04-0224516-0001) to rectify
                                                                             the addresses in the
                                                                                 registration

                                                                              Assignment of rights
                                                                            registered on 2004-07-13
                                                                            under #04-041 1245- 0001
                                                                             -Assignor: PHH Vehicle
                                                                           Management Services Inc.,
                                                                           Assignee: Leaf Trust, c/o
                                                                           Canadian Imperial Bank of
                                                                            Commerce. Trustee: The
                                                                            Canada Trust Company --
                                                                          Assignment of specifically
                                                                             described vehicles

                                                                              Assignment of rights
                                                                            registered on 2004-07-14
                                                                            under #04-0414378- 0001
                                                                             -Assignor: PHH Vehicle
                                                                           Management Services Inc.,
                                                                           Assignee.: Leaf Trust, do
                                                                           Canadian Imperial Bank of
                                                                             Commerce, Trustee: The
                                                                             Canada Trust Company --
                                                                          Assignment of specifically
                                                                               described vehicles
</TABLE>

<PAGE>

                                     - 78 -

<TABLE>
<CAPTION>
                             DATE OF    EXPIRY DATE OF     NATURE OF
           SECURITY       REGISTRATION   REGISTRATION    RIGHT & DATE                                     AMOUNT     REGISTRATION
REF.        HOLDER           (Y-M-D)       (Y-M-D)          OF DEED           PROPERTY & COMMENTS        (CDN.$)        NUMBER
----  ------------------  ------------  --------------  ---------------  ----------------------------  -----------  ---------------
<S>   <C>                 <C>           <C>             <C>              <C>                           <C>          <C>
                                                                             Assignment of rights
                                                                           registered on 2004-11-30
                                                                            under #04-0687775- 0001
                                                                           -Assignor. PHH  Vehicle
                                                                         Management Services Inc. c/o
                                                                           PHH Corporation; Assignee:
                                                                            Leaf Trust c/o Canadian
                                                                           Imperial Bank of Commerce;
                                                                           Trustee: The Canada. Trust
                                                                             Company -Assignment of
                                                                             specifically described
                                                                                    vehicles

                                                                             Assignment of rights
                                                                           registered on 2005-01-05
                                                                            under #05-000 1345- 0001
                                                                             -Assignor PHH Vehicle
                                                                          Management Services Inc. do
                                                                           PHH Corporation; Assignee:
                                                                             Leaf Tiustc/o Canadian
                                                                           Imperial Bank of Commerce;
                                                                           Trustee: The Canada Trust
                                                                            Company - Assignment of
                                                                             specifically described
                                                                                    vehicles

                                                                               Rectification (to
                                                                         registration #04-0411245
                                                                          -0001 above) registered on
                                                                                2005-01-07 under
                                                                         #05-0006555- 0001 to correct
                                                                          a registration number which
                                                                               should have read
                                                                         #00-0110610-0001 instead of
                                                                               #03- 0374759-0006
</TABLE>

<PAGE>

                                     - 79 -

<TABLE>
<CAPTION>
                             DATE OF    EXPIRY DATE OF     NATURE OF
           SECURITY       REGISTRATION   REGISTRATION    RIGHT & DATE                                     AMOUNT     REGISTRATION
REF.        HOLDER           (Y-M-D)       (Y-M-D)          OF DEED           PROPERTY & COMMENTS        (CDN.$)        NUMBER
----  ------------------  ------------  --------------  ---------------  ----------------------------  -----------  ---------------
<S>   <C>                 <C>           <C>             <C>              <C>                           <C>          <C>
                                                                              Rectification (to
                                                                                registration
                                                                           #05-0006555-0001 above)
                                                                          registered on 2005-02-16
                                                                          under #05-0081 700- 0001
                                                                            to correct an address

 XX.       Lessor          1999-12-16     2004-09-16    RO (1992-11-20)       Specific vehicles            N/A      99-0223781-0001
       (CrMt-bailleur);                                                                                                   (Rl)
          General                                                          Reduction registered on
          Electric                                                            2001-10-02 under
          Capital                                                             #01-0360010-0002
        Vehicle and                                                         affecting 6 vehicles.
         Equipment
        Leasing Inc.                                                       Reduction registered on
                                                                              2002-01-29 under
                                                                              #02-0035293-0001
                                                                            affecting 3 vehicles

 YY.       Lessor          1999-12-13     2005-09-16    RO (1992-11-20)     Specific vehicles and          N/A      99-0218990-0008
          (Credit                        (ren'd from)                             accessory                              (Rl)
         Bailleur):                       2004-09-16
          General                                                               Renewal of a
          Electric                                                         registration registered
          Capital                                                            on 2004-08-24 under
        Vehicle and                                                          #04-0495692-004 to
         Equipment                                                         extend the expiry dated
        Leasing Inc.                                                            on 2005-09-16
</TABLE>

<PAGE>

                                     - 80 -

<TABLE>
<CAPTION>
                             DATE OF    EXPIRY DATE OF     NATURE OF
           SECURITY       REGISTRATION   REGISTRATION    RIGHT & DATE                                     AMOUNT     REGISTRATION
REF.        HOLDER           (Y-M-D)       (Y-M-D)          OF DEED           PROPERTY & COMMENTS        (CDN.$)        NUMBER
----  ------------------  ------------  --------------  ---------------  ----------------------------  -----------  ---------------
<S>   <C>                 <C>           <C>             <C>              <C>                           <C>          <C>
 ZZ.       Lessor          1999-11-23     2005-11-10    RO (1999-11-10)      Specific equipment            N/A      99-0201774-0010
      (Credit-bailleur):
          Newcourt
       Financial Ltd.

AAA.    Lessor (CrtdU      1999-11-11     2005-11-09    RO (1999-11-10)    All movable property            N/A      99-0191178-0012
         -bailleur):                                                      related to the phone
         Corporation                                                       system supplied by
         Financifere                                                           Bell Canada.
          Teletech
</TABLE>
<PAGE>
                                                                       EXHIBIT A

                            FORM OF BORROWING REQUEST

JPMorgan Chase Bank, N.A.,
 as Administrative Agent
 for the Lenders referred to below
c/o Loan & Agency Services Group
1111 Fannin St., 10th Floor
Houston, Texas 77002

Attention:  Alice Telles

                                                                          [Date]

Ladies and Gentlemen:

      Reference is made to the Amended and Restated Second Lien Credit Agreement
dated as of April 20, 2007 (as amended, restated or otherwise modified and in
effect on the date hereof, the "Credit Agreement"), among the undersigned, as
Borrower, the Lenders party thereto, Deutsche Bank Trust Company Americas, as
Collateral Agent, and JPMorgan Chase Bank, N.A., as Administrative Agent. Terms
defined in the Credit Agreement are used herein with the same meanings. This
notice constitutes a Borrowing Request and the Borrower hereby requests a
Borrowing under the Credit Agreement, and in that connection the Borrower
specifies the following information with respect to the Borrowing requested
hereby:

       (A)      Aggregate amount of the requested Borrowing(1):

                ----------------------------------------------

       (B)      Restatement Date (which is a Business
                Day):
                     -----------------------------------------

       (C)      Interest rate basis(2):
                                        ----------------------

       (D)      Interest Period(3):
                                    --------------------------

----------

(1)   Not less than $5,000,000 and an integral multiple of $1,000,000.

(2)   Eurodollar Borrowing or ABR Borrowing.

(3)   If the Borrowing is a Eurodollar Borrowing. Must comply with the
      definition of "Interest Period" and end not later than the Maturity Date.

<PAGE>

                                                                               2

      (E)   Location and number of Borrower's account to which proceeds of
            Borrowing are to be disbursed:
                                          --------------------------------

                                             Very truly yours,

                                             THE GOODYEAR TIRE & RUBBER COMPANY,

                                              by
                                                -------------------------------
                                                Name:
                                                Title:

<PAGE>

                                                                       EXHIBIT B

                        FORM OF INTEREST ELECTION REQUEST

JPMorgan Chase Bank, N.A.,
 as Administrative Agent
 for the Lenders referred to below
Loan & Agency Services Group
1111 Fannin, 10th Floor
Houston, Texas 77002

Attention: Alice Telles

                                                                          [Date]

Ladies and Gentlemen:

      Reference is made to the Amended and Restated Second Lien Credit Agreement
dated as of April 20, 2007 (as amended, restated or otherwise modified and in
effect on the date hereof, the "Credit Agreement"), among the undersigned, as
Borrower, the Lenders party thereto, Deutsche Bank Trust Company Americas, as
Collateral Agent, and JPMorgan Chase Bank, N.A., as Administrative Agent. Terms
defined in the Credit Agreement are used herein with the same meanings. This
notice constitutes an Interest Election Request and the Borrower hereby requests
the conversion or continuation of a Borrowing under the Credit Agreement, and in
that connection the Borrower specifies the following information with respect to
the Borrowing to be converted or continued as requested hereby:

      (A)   Borrowing to which this request applies(1):

            --------------------------------------------------------------

      (B)   Principal amount of Borrowing to be converted/continued(2):

            --------------------------------------------------------------

      (C)   Effective date of election (which is a Business Day):

            --------------------------------------------------------------

      (D)   Interest rate basis of resulting Borrowing(s)(3):

            --------------------------------------------------------------

----------

(1)   Specify existing Type and last day of current Interest Period.

(2)   If different options are being elected with respect to different portions
      of the Borrowing, indicate the portions thereof to be allocated to each
      resulting Borrowing. Each resulting Borrowing must be not less than
      $5,000,000 and an integral multiple of $1,000,000.

(3)   Eurodollar Borrowing or ABR Borrowing.

<PAGE>

                                                                               2

      (E)   Interest Period of resulting Borrowing(s)(4):

            ---------------------------------------------------------------

                                           Very truly yours,

                                           THE GOODYEAR TIRE & RUBBER COMPANY,

                                            by
                                               ----------------------------
                                               Name:
                                               Title:

----------

(4)   If the Borrowing is to be a Eurodollar Borrowing. Must comply with the
      definition of "Interest Period" and end not later than the Maturity Date.

<PAGE>

                                                                       EXHIBIT C

                                    [FORM OF]

                                 Promissory NOTE

$[     ]                                                     New York, New York
                                                                 April 20, 2007

      FOR VALUE RECEIVED, the undersigned, THE GOODYEAR TIRE & RUBBER COMPANY,
an Ohio corporation (the "Company"), hereby promises to pay to the order of [ ]
(the "Lender") or its registered assigns, at the office of JPMorgan Chase Bank,
N.A. (the "Administrative Agent") at 270 Park Avenue, New York, New York 10017,
on the Maturity Date (as defined in the Amended and Restated Second Lien Credit
Agreement dated as of April 20, 2007 (as the same may be amended, supplemented
or otherwise modified from time to time, the "Credit Agreement") among the
Company, the Lenders party thereto, Deutsche Bank Trust Company Americas, as
Collateral Agent, and JPMorgan Chase Bank, N.A., as Administrative Agent), the
lesser of (i) the principal sum of [ ] ($[       ]) or (ii) the aggregate
unpaid principal amount of all Loans (as defined in the Credit Agreement) made
to the Company by the Lender pursuant to the Credit Agreement in lawful money of
the United States of America in immediately available funds, and to pay interest
from the date hereof on the principal amount hereof from time to time
outstanding, in like funds, at said office, at the rate or rates per annum and
payable on the dates provided in the Credit Agreement.

      The Company promises to pay interest, on demand, on any overdue principal
and, to the extent permitted by law, overdue interest from their due dates at
the rate or rates provided in the Credit Agreement.

      The nonexercise by the holder hereof of any of its rights hereunder in any
particular instance shall not constitute a waiver thereof in that or any
subsequent instance.

      All borrowings evidenced by this Note and all payments and prepayments of
the principal hereof and interest hereon and the respective dates thereof shall
be endorsed by the holder hereof on the schedule attached hereto and made a part
hereof or on a continuation thereof that shall be attached hereto and made a
part hereof, or otherwise recorded by such holder in its internal records;
provided, however, that the failure of the holder hereof to make such a notation
or any error in such a notation shall not affect the obligations of the Company
under this Note.

<PAGE>

                                                                               2

      This Note is given subject to the provisions of the Credit Agreement,
which, among other things, contains provisions for the acceleration of the
maturity hereof upon the happening of certain events, for optional prepayment of
the principal hereof prior to the maturity hereof and for the amendment or
waiver of certain provisions of the Credit Agreement, all upon the terms and
conditions therein specified. This Note is entitled to the benefit of the Credit
Agreement and is guaranteed and secured as provided therein and in the other
Credit Documents (as defined in the Credit Agreement). This Note shall be
governed by and construed in accordance with the laws of the State of New York.

                                             THE GOODYEAR TIRE & RUBBER
                                             COMPANY,

                                               by
                                                  ---------------------------
                                                  Name:
                                                  Title:

<PAGE>

                                                                               3

                               LOANS AND PAYMENTS

<TABLE>
<CAPTION>
         Amount                                      Unpaid
      and Type of  Maturity                         Principal      Name of Person
Date      Loan       Date    Principal  Interest  Balance of Note  Making Notation
<S>   <C>          <C>       <C>        <C>       <C>              <C>

</TABLE>

<PAGE>

                                                                       EXHIBIT D

                                    [FORM OF]
                            ASSIGNMENT AND ASSUMPTION

      This Assignment and Assumption (the "Assignment and Assumption") is dated
as of the effective date set forth below (the "Effective Date") and is entered
into by and between the assignor identified below (the "Assignor") and the
assignee identified below (the "Assignee"). Capitalized terms used but not
defined herein shall have the meanings given to them in the Amended and Restated
Second Lien Credit Agreement dated as of April 20, 2007, among The Goodyear Tire
& Rubber Company, the Lenders party thereto, Deutsche Bank Trust Company
Americas, as Collateral Agent, and JPMorgan Chase Bank, N.A., as Administrative
Agent (as amended, restated or otherwise modified from time to time, the "Credit
Agreement"), receipt of a copy of which is hereby acknowledged by the Assignee.
The Standard Terms and Conditions set forth in Annex 1 attached hereto are
hereby agreed to and incorporated herein by reference and made a part of this
Assignment and Assumption as if set forth herein in full.

      For an agreed consideration, the Assignor hereby irrevocably sells and
assigns to the Assignee, and the Assignee hereby irrevocably purchases and
assumes from the Assignor, subject to and in accordance with the Standard Terms
and Conditions and the Credit Agreement, as of the Effective Date inserted by
the Administrative Agent as contemplated below, (i) all of the Assignor's rights
and obligations in its capacity as a Lender under the Credit Agreement and any
other documents or instruments delivered pursuant thereto to the extent related
to the amount and percentage interest identified below of all of such
outstanding rights and obligations of the Assignor and (ii) to the extent
permitted to be assigned under applicable law, all claims, suits, causes of
action and any other right of the Assignor (in its capacity as a Lender) against
any Person, whether known or unknown, arising under or in connection with the
Credit Agreement, any other documents or instruments delivered pursuant thereto
or the loan transactions governed thereby or in any way based on or related to
any of the foregoing, including contract claims, tort claims, malpractice
claims, statutory claims and all other claims at law or in equity related to the
rights and obligations sold and assigned pursuant to clause (i) above (the
rights and obligations sold and assigned pursuant to clauses (i) and (ii) above
being referred to herein collectively as the "Assigned Interest"). Such sale and
assignment is without recourse to the Assignor and, except as expressly provided
in this Assignment and Assumption, without representation or warranty by the
Assignor.

<PAGE>

                                                                               2

      Assignor:
                ---------------------------------------------------

      Assignee:
                ---------------------------------------------------
              and is an [Affiliate]/[Approved Fund] of [Identify Lender](1)

      Borrower(s): The Goodyear Tire & Rubber Company

      Administrative Agent: JPMorgan Chase Bank, N.A., as the Administrative
            Agent under the Credit Agreement

      Assigned Interest:

<TABLE>
<CAPTION>
                  Aggregate Amount of      Amount of      Percentage Assigned of
                  Commitment/Loans for  Commitment/Loans   Aggregate Amount of
                     all Lenders           Assigned         Commitment/Loans
----------------  --------------------  ----------------  ----------------------
<S>               <C>                   <C>               <C>
Commitment/Loans  $                     $                 %
</TABLE>

Effective Date:________ , 20 [TO BE INSERTED BY ADMINISTRATIVE AGENT AND WHICH
SHALL BE THE EFFECTIVE DATE OF RECORDATION OF TRANSFER IN THE REGISTER
THEREFOR].

      The Assignee (in the case an Assignee is not a Lender) agrees to deliver
to the Administrative Agent a completed Administrative Questionnaire in which
the Assignee designates one or more credit contacts to whom all syndicate-level
information (which may contain material non-public information about the Credit
Parties and their Related Parties or their respective securities) will be made
available and who may receive such information in accordance with the Assignee's
compliance procedures and applicable laws, including Federal and state
securities laws.

----------

(1)   Select as applicable.

<PAGE>

                                                                               3

The terms set forth in this Assignment and Assumption are hereby agreed to:

                                          [NAME OF ASSIGNOR], as Assignor,

                                           by
                                              --------------------------------
                                              Name:
                                              Title:

                                          [NAME OF ASSIGNEE], as Assignee,

                                           by
                                              --------------------------------
                                              Name:
                                              Title:

<PAGE>

                                                                               4

                                                               SIGNATURE PAGE TO
                                              THE GOODYEAR TIRE & RUBBER COMPANY
                                                       ASSIGNMENT AND ASSUMPTION

[Consented to and](2) Accepted:

JPMORGAN CHASE BANK, N.A.,
as Administrative Agent,

  by
     ----------------------
     Name:
     Title:

Consented to:(3)

THE GOODYEAR TIRE & RUBBER COMPANY,

  by
     ----------------------
     Name:
     Title:

----------

(2)   If the consent of the Administrative Agent is required by the terms of the
      Credit Agreement.

(3)   If the consent of the Borrower is required by the terms of the Credit
      Agreement.

<PAGE>

                                                                         ANNEX 1

                        STANDARD TERMS AND CONDITIONS FOR
                            ASSIGNMENT AND ASSUMPTION

      Representations and Warranties.

      1.1 Assignor. The Assignor (a) represents and warrants that (i) it is the
legal and beneficial owner of the Assigned Interest, (ii) the Assigned Interest
is free and clear of any lien, encumbrance, or other adverse claim and (iii) it
has full power and authority, and has taken all action necessary, to execute and
deliver this Assignment and Assumption and to consummate the transactions
contemplated hereby; and (b) assumes no responsibility with respect to (i) any
statements, warranties or representations made in or in connection with the
Credit Agreement or any other Credit Document, (ii) the execution, legality,
validity, enforceability, genuineness, sufficiency or value of the Credit
Documents or any collateral thereunder, (iii) the financial condition of the
Borrower, any of its Subsidiaries or Affiliates or any other Person obligated in
respect of any Credit Document or (iv) the performance or observance by the
Borrower, any of its Subsidiaries or Affiliates or any other Person of any of
their respective obligations under any Credit Document.

      1.2. Assignee. The Assignee (a) represents and warrants that (i) it has
full power and authority, and has taken all action necessary, to execute and
deliver this Assignment and Assumption and to consummate the transactions
contemplated hereby and to become a Lender under the Credit Agreement, (ii) it
satisfies the requirements, if any, specified in the Credit Agreement that are
required to be satisfied by it in order to acquire the Assigned Interest and
become a Lender, (iii) from and after the Effective Date, it shall be bound by
the provisions of the Credit Agreement as a Lender thereunder and, to the extent
of the Assigned Interest, shall have the obligations of a Lender thereunder,
(iv) it has received a copy of the Credit Agreement, together with copies of the
most recent financial statements delivered pursuant to Section 5.01 thereof, as
applicable, and such other documents and information as it has deemed
appropriate to make its own credit analysis and decision to enter into this
Assignment and Assumption and to purchase the Assigned Interest on the basis of
which it has made such analysis and decision independently and without reliance
on the Agents, the Assignor or any other Lender, and (v) attached to this
Assignment and Assumption is any documentation required to be delivered by it
pursuant to the terms of Section 2.14 of the Credit Agreement, duly completed
and executed by the Assignee; (b) agrees that (i) it will, independently and
without reliance on the Agents, the Assignor or any other Lender, and based on
such documents and information as it shall deem appropriate at the time,
continue to make its own credit decisions in taking or not taking action under
the Credit Documents, (ii) it will perform in accordance with their terms all of
the obligations which by the terms of the Credit Documents are required to be
performed by it as a Lender and (iii) it will not book any Loan at an Austrian
branch or through an Austrian Affiliate and will comply with Section 9.19 of the
Credit Agreement; and (c) appoints and authorizes the Agents to take such action
as agents on its behalf and to exercise such powers under

<PAGE>
                                                                               2

the Credit Documents as are delegated to them by the terms thereof, together
with such powers as are reasonably incidental thereto.

      2. Guarantee and Collateral Agreement. The Assignee, by executing and
delivering this Assignment and Assumption, acknowledges receipt of a copy of the
Guarantee and Collateral Agreement and approves and agrees to be bound by and to
act in accordance with the terms and conditions of the Guarantee and Collateral
Agreement and each other Security Document, specifically including (i) the
provisions of Article VII of the Guarantee and Collateral Agreement (governing
the exercise of remedies under the Security Documents and the distribution of
proceeds realized from such exercise), (ii) the provisions of Articles IX and X
of the Guarantee and Collateral Agreement (relating to the duties and
responsibilities of the Collateral Agent thereunder and providing for the
indemnification and the reimbursement of expenses of the Collateral Agent
thereunder by the Lenders) and (iii) the provisions of Section 12.13 of the
Guarantee and Collateral Agreement (providing for releases of Guarantees of and
Collateral securing the Obligations).

      3. Payments. From and after the Effective Date, the Administrative Agent
shall make all payments in respect of the Assigned Interest (including payments
of principal, interest, fees and other amounts) to the Assignor for amounts
which have accrued to but excluding the Effective Date and to the Assignee for
amounts which have accrued from and after the Effective Date.

      4. General Provisions. This Assignment and Assumption shall be binding
upon, and inure to the benefit of, the parties hereto and their respective
successors and assigns. This Assignment and Assumption may be executed in any
number of counterparts, which together shall constitute one instrument. Delivery
of an executed counterpart of a signature page of this Assignment and Assumption
by facsimile or other electronic image scan transmission shall be effective as
delivery of a manually executed counterpart of this Assignment and Assumption.
This Assignment and Assumption shall be governed by and construed in accordance
with the law of the State of New York
<PAGE>
                                                                     EXHIBIT E-1

                 FORM OF OPINION OF BORROWER'S OUTSIDE COUNSEL

                                                          April 20, 2007

The Lenders party to the Credit Agreement
      referred to below and
      JPMorgan Chase Bank, N.A.,
      as Administrative Agent
One Chase Manhattan Plaza
8th Floor
New York, New York 10081

                     Goodyear Second Lien Credit Agreement

Ladies and Gentlemen:

      We have acted as counsel to The Goodyear Tire & Rubber Company, an Ohio
corporation (the "Company"), and each of the entities listed on Exhibit A hereto
(collectively, the "Subsidiary Guarantors") in connection with the Amended and
Restated Second Lien Credit Agreement, dated as of April 20, 2007 (the "Credit
Agreement"), among the Company, certain lenders party thereto (the "Lenders"),
JPMorgan Chase Bank, N.A., as administrative agent, and Deutsche Bank Trust
Company Americas, as collateral agent (the "Collateral Agent"). This opinion is
delivered to you pursuant to Section 4.01(a)(i) of the Credit Agreement. Unless
otherwise defined herein, capitalized terms used herein have the meanings
provided in the Credit Agreement.

      We have reviewed (i) the Credit Agreement, (ii) the Second Lien Guarantee
and Collateral Agreement, dated as of April 8, 2005, among the Company, the
Subsidiary Guarantors, the Grantors party thereto and identified on Exhibit B
hereto (the "Grantors"), certain other Subsidiaries and the Collateral Agent, as
reaffirmed and amended by the Reaffirmation Agreement, dated as of April 20,
2007, among the Company, the subsidiaries of the Company identified therein and
the Collateral Agent (as so amended, the "Guarantee and Collateral Agreement"),
(iii) the Lenders Lien Subordination and Intercreditor Agreement (the "Lenders
LSIA"), dated as of April 8, 2005, among JPMorgan Chase Bank, N.A., as
collateral agent for the First Lien Secured Parties referred to therein,
Deutsche Bank Trust Company Americas, as collateral agent for the Second Lien
Secured Parties referred to therein, the Company and the subsidiaries of the
Company named therein, (iv) the Lien Subordination and Intercreditor Agreement
(the "LSIA"), dated as of March 12, 2004, among JPMorgan Chase Bank, N.A., as
Credit Facilities Collateral Agent (as defined in the LSIA) (the "Credit
Agent"), Wilmington Trust Company, as Initial Junior Indebtedness Collateral
Agent (as defined in the LSIA), the Company and the subsidiaries of the Company
named therein, (v) the Notice of Designation in respect of the Obligations,
dated as of April 20, 2007 (the "Notice of Designation"), from the Company to
JPMorgan Chase Bank, N.A., as Credit Facilities

<PAGE>

Collateral Agent, and Wilmington Trust Company, as Initial Junior Indebtedness
Collateral Agent, pursuant to the terms of the LSIA, (vi) the perfection
certificate, dated April 20, 2007, delivered by the Company pursuant to Section
4.01(i)(i) of the Credit Agreement, (vii) the financing statements filed in the
State of Delaware, the State of Arizona, the State of Ohio and the State of
California pursuant to the Guarantee and Collateral Agreement describing certain
property of certain Grantors and naming such Grantors, respectively, as debtors,
and the Collateral Agent, as secured party (the "Financing Statements"), (viii)
the deposit account control agreements listed on Exhibit C hereto (the "Deposit
Account Agreements") and (ix) such corporate records, certificates and other
documents, and such questions of law, as we have deemed necessary or appropriate
for the purposes of this opinion. The agreements referred to in clauses (i),
(ii), (iii) and (iv) are referred to in this opinion each as a "Document" and
collectively as the "Documents."

      We have assumed that the Company, the Grantors and the Subsidiary
Guarantors (each a "Credit Party" and collectively, the "Credit Parties"), other
than the entities listed on Exhibit D hereto (each, a "Delaware Company" and
collectively, the "Delaware Companies"), are each duly organized, validly
existing and in good standing under the laws of their respective jurisdictions
of organization and that each Credit Party, other than the Delaware Companies,
has the power and authority to execute and deliver the Documents to which it is
a party and to perform its obligations under such Documents. We have assumed
further that each of the Credit Parties, other than the Delaware Companies, has
duly authorized executed and delivered the Documents to which it is a party. We
have assumed further that the execution and delivery by each Credit Party, other
than the Delaware Companies, of each Document to which such Credit Party is a
party and the consummation of the transactions contemplated thereby do not
breach or conflict with the provisions of such Credit Party's certificate of
incorporation, certificate of formation, by-laws, limited liability company
agreement or other organizational documents, as applicable. We have relied as to
certain matters on information obtained from public officials, officers of the
Company and its Subsidiaries and other sources that we believe to be
responsible.

      We have assumed that the execution and delivery of the Documents by the
Credit Parties and the performance by the Credit Parties of their obligations
thereunder do not and will not (x) violate or contravene any judgment, order,
decree or permit issued by any court, arbitrator or governmental or regulatory
authority, (y) conflict with or result in the breach of, constitute a default
under, or cause or permit any termination or any mandatory prepayment or
acceleration under, any contract or other instrument binding on or affecting the
Company or any subsidiary thereof or any of their respective properties or
assets other than the agreements listed on Exhibit E hereto (such agreements
listed on Exhibit E, the "Material Agreements"), or (z) result in the creation
or imposition of any lien, charge or encumbrance (other than those created or
imposed under the Documents) upon or with respect to any property or assets of
the Company or any Subsidiary.

      We have assumed that all signatures are genuine, that all documents
submitted to us as originals are authentic and that all copies of documents
submitted to us conform to the originals. We have assumed further that each of
the Secured Parties has

                                      2

<PAGE>

duly authorized, executed and delivered the Documents to which it is a party and
that each such Document is the valid and binding obligation of such Secured
Party, enforceable against such Secured Party in accordance with its terms.

      Based upon the foregoing and subject to the qualifications and assumptions
set forth below, we are of the opinion that:

      1. Each Delaware Company is a corporation validly existing and in good
standing under the laws of the State of Delaware and has the corporate power and
authority to execute and deliver the Documents to which it is a party, to
consummate the transactions contemplated thereby and to perform its respective
obligations thereunder. Each Delaware Company has duly authorized, executed and
delivered the Documents to which it is a party.

      2. Each Document constitutes the valid and binding obligation of the
Credit Parties party thereto, enforceable against each such Credit Party in
accordance with its terms, subject to bankruptcy, insolvency, fraudulent
transfer, reorganization, moratorium and other laws of general applicability
relating to or affecting creditors' rights and to general equity principles.

      3. No consent, approval, authorization or other action by or filing with
any governmental agency or instrumentality of the State of New York or the
United States of America or under the Delaware General Corporation Law (the
"DGCL") is required on the part of any credit party for the execution and
delivery of any Document to which such Credit party is a party or the
consummation of the transactions contemplated thereby, except (i) those already
obtained or made and (ii) such filings and other actions as are required to
perfect the security interests and liens granted under the Documents and the
other Credit Documents.

      4. The execution and delivery by each Credit Party of each Document to
which such Credit Party is a party and the consummation of the transactions
contemplated thereby do not (i) violate the DGCL or any New York State or
Federal statute, law, rule or regulation to which such Credit Party is subject,
(ii) breach the provisions of, or cause a default under, any Material Agreement
or (iii) in the case of each Delaware Company, breach the provisions of such
Delaware Company's certificate of incorporation, certificate of formation,
by-laws, limited liability company agreement or other organizational documents,
as applicable.

      5. The Guarantee and Collateral Agreement creates in favor of the
Collateral Agent for the benefit of the Collateral Agent and the Secured Parties
party to the Credit Agreement a valid security interest in the Article 9
Collateral (as such term is defined in the Guarantee and Collateral Agreement),
as security for the Obligations, to the extent that security interests in the
Article 9 Collateral can be created under Article 9 of the Uniform Commercial
Code of the State of New York (the "NYUCC").

      6. The Guarantee and Collateral Agreement, together with the delivery to
the Credit Agent, in the State of New York, of the certificates evidencing

                                      3

<PAGE>

pledged equity interests identified on Exhibit F (the "Pledged Securities") and
the Credit Agent's acknowledgment in the LSIA that it has taken possession of
such certificates as agent on behalf of the Collateral Agent, create in favor of
the Collateral Agent, as security for the Obligations, a perfected security
interest under the NYUCC in each Grantor s rights in the Pledged Securities.
Assuming that the Credit Agent, the Collateral Agent and each Secured Party
acquired their respective interests in the Pledged Securities without notice of
any adverse claim and that each Pledged Security is either in bearer form or in
registered form, issued or endorsed by an effective endorsement in the name of
the Credit Agent or in blank, the Collateral Agent acquired its security
interest in the Pledged Securities free of any adverse claim.

       7. The Guarantee and Collateral Agreement, together with the delivery to
the Credit Agent, in the State of New York, of the promissory notes evidencing
Pledged Debt Securities (as defined in the Guarantee and Collateral Agreement)
identified on Exhibit G hereto (the "Pledged Notes") and the Credit Agent's
acknowledgment in the LSIA that it has taken possession of such promissory notes
as agent on behalf of the Collateral Agent, create in favor of the Collateral
Agent, as security for the Obligations, a perfected security interest under the
NYUCC in each Grantor's rights in the Pledged Notes. Assuming that the Credit
Agent, as agent on behalf of the Collateral Agent, took possession of the
Pledged Notes in good faith and that none of the Credit Agent, the Collateral
Agent or any Secured Party has knowledge that the security interest in favor of
the Credit Agent in the Pledged Notes violates the rights of any secured party,
the security interest of the Collateral Agent in the Pledged Notes will be prior
to any other security interest in the Pledged Notes created under Article 9 of
the NYUCC.

       8. The Financing Statements filed in the office of the Secretary of State
of Delaware, the office of the Secretary of State of Arizona, the office of the
Secretary of State of Ohio and the office of the Secretary of State of
California (the "Filing Offices") were in proper form for filing in such
respective offices on the respective dates they were filed. The filing of each
such Financing Statement in the applicable Filing Office was, on the respective
dates they were filed, sufficient to perfect the security interest created in
favor of the Collateral Agent for the benefit of the Secured Parties by the
Guarantee and Collateral Agreement in the collateral described in such Financing
Statement to the extent a security interest can be perfected in such collateral
under Article 9 of the Uniform Commercial Code of the State of Delaware, Chapter
9 of the Uniform Commercial Code of the States of Arizona and Ohio and Division
9 of the Uniform Commercial Code of the State of California by filing a
financing statement in the applicable Filing Office.

       9. The execution and delivery of the Deposit Account Agreements was
sufficient to perfect the security interest of the Collateral Agent in such
deposit account (as defined in Section 9-102 of the NYUCC) set forth in Exhibit
A to each of the Deposit Account Agreements.

      10. The use of the proceeds from the Loans as described in the Credit
Agreement will not violate Regulation T, U or X of the Board of Governors of the

                                      4
<PAGE>

Federal Reserve System.

      11. The Company is not an "investment company" as defined in the
Investment Company Act of 1940.

      12. Upon delivery of the Notice of Designation to the Collateral Agents
(as defined in the Notice of Designation), the Obligations shall be considered
"Designated Senior Obligations" for the purposes of the LSIA.

      The foregoing opinion is subject to the following qualifications:

      (a) The enforceability of certain rights and remedies purported to be
granted to the Lenders under the Documents may be limited by applicable law, but
those limitations (exclusive of the matters referred to in the other
qualifications set forth herein) do not make the rights and remedies afforded
under the Documents inadequate for the practical realization of the principal
benefits intended to be provided by the Documents.

      (b) We express no opinion as to (i) the ownership of or title to any
property, or as to the adequacy of any description of any property, (ii) zoning,
subdivision or other matters affecting the use, occupancy or operation of the
Collateral, (iii) any security interest or lien, other than as specifically set
forth in paragraphs 5 through 9, or (iv) the priority of any security interest
or lien, other than as specifically set forth in paragraph 7.

      (c) We express no opinion as to the existence or adequacy of consideration
received by any Subsidiary Guarantor in connection with such parties'
obligations under the Guarantee and Collateral Agreement.

      (d) We express no opinion as to:

            (i) waivers of defenses, subrogation and related rights, rights to
      trial by jury, rights to object to venue, or other rights or benefits
      bestowed by operation of law;

            (ii) releases or waivers of unmatured claims or rights;

            (iii) indemnification, contribution, exculpation or provisions for
      the non-survival of representations, to the extent they purport to
      indemnify any party against, or release or limit any party's liability
      for, its own breach or failure to comply with statutory obligations, or to
      the extent such provisions are contrary to public policy;

            (iv) grants of powers of attorney or proxies;

            (v) provisions purporting to require a prevailing party in a dispute
      to pay attorneys' fees and expenses, or other costs, to a non-prevailing
      party;

                                      5
<PAGE>

            (vi) provisions for liquidated damages and penalties, penalty
      interest and interest on interest;

            (vii) provisions purporting to make a party's determination
      conclusive or permitting a party to act in its sole or absolute
      discretion;

            (viii) exclusive jurisdiction or venue provisions; and

            (ix) provisions purporting to supersede equitable principles,
      including, without limitation, provisions requiring amendments and waivers
      to be in writing and provisions making notices effective even if not
      actually received.

      (e) We express no opinion as to any right of setoff, netting, bankers lien
or counterclaim or right to the application of property in the possession or
control of any Secured Party.

      (f) Except as set forth in paragraph 11, we express no opinion as to any
Federal or state securities or Blue Sky laws or as to any anti-fraud laws.

      (g) We express no opinion as to any tax laws, the Employee Retirement
Income Security Act of 1974 or any rules or regulations thereunder.

      (h) We express no opinion as to the Federal Aviation Act of 1958, as
amended from time to time and as re-codified in Title 49 of the United States
Code.

      (i) We express no opinion as to any legal requirements applicable to any
Secured Party.

      (j) Our opinions in paragraphs 3 and 4(i) above are limited to laws and
regulations normally applicable to transactions of the type contemplated by the
Documents and do not extend to laws or regulations relating to, or to licenses,
permits, approvals and filings necessary for, the conduct of the business of the
Company or any Subsidiary, or to any environmental laws or regulations.

      (k) We express no opinion as to the creation, legality, validity, binding
effect or perfection of (i) any security interest to the extent limited by
Section 552 of the Federal Bankruptcy Code or (ii) any security interest in any
right the assignment of which requires the consent of another person that has
not been duly obtained.

      We are members of the bar of the State of New York. We do not purport to
be experts in and do not express any opinion on any laws other than the law of
the State of New York, the DGCL and the Federal law of the United States of
America. Our opinion in paragraph 8 above is based solely on our review of
Article 9 of the Uniform Commercial Code of the State of Delaware, Chapter 9 of
the Uniform Commercial Code of the States of Arizona and Ohio and Division 9 of
the Uniform Commercial Code of the State of California, as reported by The
LexisNexis Group pursuant to an online search

                                      6
<PAGE>

performed on April 19, 2007.

      This opinion is given solely for your benefit and the benefit of each
Person who becomes a Lender before June 30, 2007, as the result of an assignment
by JPMorgan Chase Bank, N.A. or Deutsche Bank AG pursuant to the Credit
Agreement of any of their respective Loans or Commitments, and may not be relied
upon by any other Person without our written consent.

                                      Very truly yours,

                                      7
<PAGE>

                                                                       EXHIBIT A

                             Subsidiary Guarantors

1.    Belt Concepts of America, Inc. (Delaware)

2.    Celeron Corporation (Delaware)

3.    Cosmoflex, Inc. (Delaware)

4.    Dapper Tire Co., Inc. (California)

5.    Divested Companies Holding Company (Delaware)

6.    Divested Litchfield Park Properties, Inc. (Arizona)

7.    Goodyear Engineered Products International Inc. (Delaware)

8.    Goodyear Engineered Products Thailand Inc. (Delaware)

9.    Goodyear Farms, Inc. (Arizona)

10.   Goodyear International Corporation (Delaware)

11.   Goodyear Western Hemisphere Corporation (Delaware)

12.   The Kelly-Springfield Tire Corporation (Delaware)

13.   Wheel Assemblies Inc. (Delaware)

14.   Wingfoot Commercial Tire Systems, LLC (Ohio)

15.   Wingfoot Ventures Eight Inc. (Delaware)

<PAGE>

                                                                       EXHIBIT B

                                    Grantors

1.    Belt Concepts of America, Inc. (Delaware)

2.    Cosmoflex, Inc. (Delaware)

3.    Dapper Tire Co., Inc. (California)

4.    Divested Companies Holding Company (Delaware)

5.    Divested Litchfield Park Properties, Inc. (Arizona)

6.    Goodyear Farms, Inc. (Arizona)

7.    Goodyear International Corporation (Delaware)

8.    The Goodyear Tire & Rubber Company (Ohio)

9.    The Kelly-Springfield Tire Corporation (Delaware)

10.   Wingfoot Commercial Tire Systems, LLC (Ohio)

11.   Wingfoot Ventures Eight Inc. (Delaware)

<PAGE>

                                                                       EXHIBIT C

                           Deposit Account Agreements

1.    Amended and Restated Blocked Account Control Agreement ("Shifting
      Control"), dated as of April 8, 2005, among the Company, JPMorgan Chase
      Bank, N.A., as Agent, Deutsche Bank Trust Company Americas, as Second Lien
      Agent, Wilmington Trust Company, as Junior Lien Agent, and JPMorgan Chase
      Bank, N.A., as Depositary.

2.    Amended and Restated Lock-Box and Depository Agreement (with Activation),
      dated as of April 8, 2005, among the Company, JPMorgan Chase Bank, N.A.,
      as Agent, Deutsche Bank Trust Company Americas, as Second Lien Agent,
      Wilmington Trust Company, as Junior Lien Agent, and Bank of America, N.A.,
      as Bank.

3.    Amended and Restated Lock-Box and Depository Agreement, dated as of April
      8, 2005, among the Company, JPMorgan Chase Bank, N.A., as Agent, Deutsche
      Bank Trust Company Americas, as Second Lien Agent, Wilmington Trust
      Company, as Junior Lien Agent, and National City Bank, as Bank.

4.    Amended and Restated Lock-Box and Depository Agreement, dated as of April
      8, 2005, among Goodyear International Corporation, JPMorgan Chase Bank,
      N.A., as Agent, Deutsche Bank Trust Company Americas, as Second Lien
      Agent, Wilmington Trust Company, as Junior Lien Agent, and National City
      Bank, as Bank.

5.    Amended and Restated Depository Agreement, dated as of April 8, 2005,
      among the Company, JPMorgan Chase Bank, N.A., as Agent, Deutsche Bank
      Trust Company Americas, as Second Lien Agent, Wilmington Trust Company, as
      Junior Lien Agent, and Citibank, N.A., as Depository Bank.

6.    Amended and Restated Depository Agreement, dated as of April 8, 2005,
      among Goodyear International Corporation, JPMorgan Chase Bank, N.A., as
      agent, Deutsche Bank Trust Company Americas, as Second Lien Agent,
      Wilmington Trust Company, as Junior Lien Agent, and Citibank, N.A., as
      Depository Bank.

7.    Amended and Restated Multi-Party Lockbox Agreement, dated as of April 8,
      2005, among the Company, JPMorgan Chase Bank, N.A., as Agent, Deutsche
      Bank Trust Company Americas, as Second Lien Agent, Wilmington Trust
      Company, as Junior Lien Agent, and The Northern Trust Company, as Bank.

8.    Amended and Restated Deposit Account Control Agreement (with Future
      Notification), dated as of April 8, 2005, among Wachovia Bank, National
      Association, as Depository Bank, the Company, JPMorgan Chase Bank, N.A.,
      as Agent, Deutsche Bank Trust Company Americas, as Second Lien Agent, and
      Wilmington Trust Company, as Junior Lien Agent.

<PAGE>

                                                                       EXHIBIT D

                               Delaware Companies

1.    Belt Concepts of America, Inc. (Delaware)

2.    Celeron Corporation (Delaware)

3.    Cosmoflex, Inc. (Delaware)

4.    Divested Companies Holding Company (Delaware)

5.    Goodyear Engineered Products International Inc. (Delaware)

6.    Goodyear Engineered Products Thailand Inc. (Delaware)

7.    Goodyear International Corporation (Delaware)

8.    Goodyear Western Hemisphere Corporation (Delaware)

9.    The Kelly-Springfield Tire Corporation (Delaware)

10.   Wheel Assemblies Inc. (Delaware)

11.   Wingfoot Ventures Eight Inc. (Delaware)

<PAGE>

                                                                      EXHIBIT E

                              Material Agreements

1.    Indenture, dated as of March 15, 1996, between the Company and JPMorgan
      Chase Bank, as Trustee, as supplemented on December 3, 1996 in respect of
      $250,000,000 principal amount of the Company's 6 5/8% Notes due 2006,
      March 11, 1998 in respect of $150,000,000 principal amount of the
      Company's 7% Notes due 2028, and March 17, 1998 in respect of $100,000,000
      principal amount of the Company 6 3/8% Notes due 2008.

2.    Indenture, dated March 1, 1999, between the Company and JPMorgan Chase
      Bank, as Trustee, as supplemented on March 14, 2000 in respect of
      $300,000,000 principal amount of the Company's 8 1/8% Notes due 2003 and
      $300,000,000 principal amount of the Company's 8 1/2% Notes due 2007 and
      on August 15, 2001, in respect of $650,000,000 principal amount of the
      Company's 7 6/7% Notes due 2011.

3.    Umbrella Agreement, dated as of June 14, 1999 (and Amendment No. 1 dated
      as of January 1, 2003, Amendment No. 2 dated as of April 7, 2003, and
      Amendment No. 3 dated as of July 15, 2004), between the Company and
      Sumitomo Rubber Industries, Ltd.

4.    Joint Venture Agreement for Europe, dated as of June 14, 1999 (and
      Amendment No. 1 dated as of September 1, 1999), among the Company,
      Goodyear S.A., a French corporation, Goodyear S.A., a Luxembourg
      corporation, Goodyear Canada Inc., Sumitomo Rubber Industries, Ltd., and
      Sumitomo Rubber Europe B.V.

5.    Shareholders Agreement for the Europe JVC, dated as of June 14, 1999 (and
      Amendment No. 1 dated as of April 21, 2000, Amendment No. 2, dated as of
      July 15, 2004, and Amendment No. 3, date as of August 30,2005), among the
      Company, Goodyear S.A., a French corporation, Goodyear S.A., a Luxembourg
      corporation, Goodyear Canada Inc., and Sumitomo Rubber Industries, Ltd.

6.    Indenture dated as of March 12, 2004, among the Company, the subsidiary
      guarantors thereunder and Wells Fargo Bank, N.A., as trustee, in respect
      of $400,000,000 principal amount of the Company's 11% Senior Secured Notes
      due 2011, and $250,000,000 principal amount of the Company's Senior
      Secured Floating Rate Notes due 2011.

7.    Indenture dated as of July 2, 2004, among the Company and Wells Fargo
      Bank, N.A., as trustee, in respect of $350,000,000 principal amount of the
      Company's 4.00% Convertible Senior Notes due 2034.

8.    Third Lien Credit Agreement, dated as of April 8, 2005, among the Company,
      the subsidiary guarantors party thereto, the Lenders party thereto and JP
      Morgan

<PAGE>

      Chase Bank, N.A., as collateral agent.

9.    Indenture, dated as of June 23, 2005 among Goodyear, the subsidiary
      guarantors party thereto and Wells Fargo Bank, N.A., as trustee, in
      respect of $400,000,000 principal amount of the Company's 9% Senior Notes
      due 2015.

10    Indenture, dated as of November 21, 2006, among Goodyear, the subsidiary
      guarantors party thereto and Wells Fargo Bank, N.A., as trustee, in
      respect of $500,000,000 principal amount of the Company's Senior Floating
      Rate Notes due 2009, and $500,000,000 principal amount of the Company's
      8.625% Senior Notes due 2011.

                                      D-2
<PAGE>

                                                                       EXHIBIT F

                               Pledged Securities

1.    Certificate number 8, dated March 28, 2003, evidencing ownership by The
      Goodyear Tire & Rubber Company of 25 shares of common stock of Dapper Tire
      Co., Inc.

2.    Certificate number 9, dated March 28, 2003, evidencing ownership by The
      Goodyear Tire & Rubber Company of 50 shares of common stock of Dapper Tire
      Co., Inc.

3.    Certificate number 1, dated December 16, 1987, evidencing ownership by The
      Goodyear Tire & Rubber Company of 100 shares of common stock of Divested
      Companies Holding Company.

4.    Certificate number 69, dated March 28, 2003, evidencing ownership by The
      Goodyear Tire & Rubber Company of 1,000 shares of common stock of Goodyear
      Farms, Inc.

5.    Certificate number 1, dated April 18, 1972, evidencing ownership by The
      Goodyear Tire & Rubber Company of 50 shares of common stock of Goodyear
      International Corporation.

6.    Certificate number 2, dated July 11, 1929, evidencing ownership by The
      Goodyear Tire & Rubber Company of 100 shares of common stock of Goodyear
      International Corporation.

7.    Certificate number 3, dated March 28,2003, evidencing ownership by The
      Goodyear Tire & Rubber Company of 11 shares of common stock of Wingfoot
      Ventures Eight Inc.

8.    Certificate number 2, dated March 28, 2003, evidencing ownership by The
      Goodyear Tire & Rubber Company of 100 shares of common stock of Belt
      Concepts of America, Inc.

9.    Certificate number 4, dated March 28, 2003, evidencing ownership by
      Divested Companies Holding Company of 1,620 shares of common stock of
      Divested Litchfield Park Properties, Inc.

<PAGE>

                                                                       EXHIBIT G

                                  Pledged Notes

1.    Subordinated Promissory Note, dated December 21, 2001, in the principal
      amount of $8,100,000, from Eliokem, Inc. to the Company.

2.    Second Amended and Restated Note, dated March 11, 2003, in the principal
      amount of $23,000,000, from T&WA, Inc. to the Company.

3.    Second Amended Promissory Note, dated March 11, 2003, in the principal
      amount of $25,000,000, from T&WA, Inc. to the Company.
<PAGE>

                                                                     EXHIBIT E-2

                     FORM OF OPINION OF THE GENERAL COUNSEL,
                        THE ASSOCIATE GENERAL COUNSEL OR
                    AN ASSISTANT GENERAL COUNSEL OF GOODYEAR

                                  SEE ATTACHED
<PAGE>

                                                                   April 20,2007

The Lenders party to the Credit Agreements
   referred to below and JPMorgan
   Chase Bank N.A., as Administrative Agent
One Chase Manhattan Plaza
8th Floor
New York, New York 10081

Ladies and Gentlemen:

            I am the Senior Vice President, General Counsel and Secretary of The
Goodyear Tire & Rubber Company, an Ohio corporation (the "Company"), and am
rendering the opinions set forth below in connection with (i) the Amended and
Restated First Lien Credit Agreement, dated as of April 20, 2007 (the "First
Lien Credit Agreement"), among the Company, certain lenders party thereto,
certain issuing banks party thereto, JPMorgan Chase Bank, N.A., as
administrative agent and collateral agent ("JPMCB"), and Citicorp USA, Inc., as
syndication agent, (ii) the Amended and Restated Second Lien Credit Agreement,
dated as of April 20, 2007 (the "Second Lien Credit Agreement"), among the
Company, certain lenders party thereto, Deutsche Bank Trust Company Americas, as
collateral agent, and JPMCB, as administrative agent, (iii) the Amended and
Restated Revolving Credit Agreement, dated as of April 20, 2007 (the "European
Facilities Credit Agreement"), among the Company, Goodyear Dunlop Tires Europe
B.V. (the "European J.V."), Goodyear Dunlop Tires Germany GmbH ("GTDG"),
Goodyear GmbH & Co. KG ("Goodyear KG"), Dunlop GmbH & Co. KG ("Dunlop KG") and
Goodyear Luxembourg Tires SA ("Lux Tires" and, collectively together with the
Company, Dunlop KG, Goodyear KG, GTDG and the European J.V., the "European
Facilities Borrowers"), certain lenders party thereto, J.P. Morgan Europe
Limited, as administrative agent, and JPMCB, as collateral agent. The First Lien
Credit Agreement, the Second Lien Credit Agreement, and the European Facilities
Credit Agreement are collectively referred to as the "Credit Agreements." This
opinion is delivered to you pursuant to Section 4.01(a)(ii) of each of the First
Lien Credit Agreement and the Second Lien Credit Agreement, and pursuant to
Section 4.01(b)(ii) of the European Facilities Credit Agreement.

            I have reviewed or caused to be reviewed (i) the Credit Agreements,
(ii) the First Lien Guarantee and Collateral Agreement, dated as of April 8,
2005, among the

<PAGE>

Company, the subsidiaries of the Company identified therein and JPMCB, as
collateral agent, as reaffirmed and amended by the Reaffirmation Agreement,
dated as of April 20, 2007, among the Company, the subsidiaries of the Company
identified therein and JPMCB, as collateral agent, (iii) the Second Lien
Guarantee and Collateral Agreement, dated as of April 8, 2005, among the
Company, the subsidiaries of the Company identified therein and Deutsche Bank
Trust Company Americas, as collateral agent ("DBTCA"), as reaffirmed and amended
by the Reaffirmation Agreement, dated as of April 20, 2007, among the Company,
the subsidiaries of the Company identified therein and DBTCA, as collateral
agent (iv) the Collateral Agreement, dated as of March 12, 2004, among the
Company, the subsidiaries of the Company identified therein and Wilmington Trust
Company, as collateral agent, (v) the Accession Agreements, each of which is
dated as of April 8, 2005, in respect of the Obligations (as defined under each
Credit Agreement), (vi) the Master Guarantee and Collateral Agreement, dated as
of March 31, 2003, as amended and restated as of February 20, 2004, as further
amended and restated as of April 8, 2005 and as further amended and restated as
of April 20, 2007 (the "MGCA"), (vii) the perfection certificates, dated April
20,2007, delivered by the Company pursuant to Section 4.01(i)(i) of each of the
First Lien Credit Agreement and the Second Lien Credit Agreement, (viii) the
mortgages identified on Exhibit C, (ix) the Lenders Lien Subordination and
Intercreditor Agreement, dated as of April 8, 2005, among JPMCB, as collateral
agent for the First Lien Secured Parties referred to therein, Deutsche Bank
Trust Company Americas, as collateral agent for the Second Lien Secured Parties
referred to therein, the Company and the subsidiaries of the Company named
therein, (x) the Lien Subordination and Intercreditor Agreement, dated as of
March 12, 2004 (the "LSIA"), among JPMCB, as Credit Facilities Collateral Agent
(as defined therein), Wilmington Trust Company, as Initial Junior Indebtedness
Collateral Agent (as defined therein), the Company and the subsidiaries of the
Company named therein, (xi) the Notices of Designation in respect of the
Obligations (as defined under each Credit Agreement) incurred under each Credit
Agreement, from the Company to JPMCB, as Credit Facilities Collateral Agent (as
defined in the LSIA), and Wilmington Trust Company, as Initial Junior
indebtedness Collateral Agent (as defined in the LSIA), (xii) the Amendment and
Restatement Agreement, dated as of April 20, 2007 (the "Amendment Agreement"),
in respect of the European Facilities Credit Agreement and the MGCA, (xiii) the
Master Assignment and Acceptance, effective as of April 20, 2007, among the
parties identified as assignors therein, JPMCB, as assignee, the Company and the
European Facilities Borrowers, (xiv) the European Facilities Credit Agreement as
in effect immediately prior to the effectiveness of the amendment and
restatement thereof contemplated by the Amendment Agreement, and (xv) such
corporate records, certificates and other documents, and such questions of law,
as I have deemed necessary or appropriate for the purposes of this opinion. The
agreements, documents and instruments referred to in clauses (i) through (xiv)
are referred to in this opinion each as a "Document" and collectively as the
"Documents." The Documents referred to in clauses (ii), (iii), (iv) and (vi) are
referred to in this opinion collectively as the "Guarantee and Collateral
Agreements".

            I have assumed that all signatures are genuine, that all documents
submitted to me as originals are authentic and that all copies of documents
submitted to me conform to the originals. I have assumed further that each of
the Secured Parties (as defined under each of the Guarantee and Collateral
Agreements) has duly authorized, executed and

                                      -2-
<PAGE>

delivered the Documents to which it is a party and that each such Document is
the valid and binding obligation of such Secured Party, enforceable against such
Secured Party in accordance with its terms.

            Based upon the foregoing and subject to the qualifications and
assumptions set forth below, I am of the opinion that:

            1. The Company, the Grantors identified on Exhibit A hereto and the
Subsidiary Guarantors identified on Exhibit B hereto (each a "Credit Party" and
together the "Credit Parties") are duly organized, validly existing and in good
standing under the laws of their respective jurisdictions of organization and
that each Credit Party has the power and authority to execute and deliver the
Documents to which it is a party and to consummate the transactions contemplated
thereby.

            2. Each of the Credit Parties has duly authorized, executed and
delivered the Documents to which it is a party.

            3. No consent, approval, authorization or other action by or filing
with any governmental agency or instrumentality of the State of Ohio is required
on the part of any Credit Party for the execution and delivery of any Document
to which such Credit Party is a party or the consummation of the transactions
contemplated thereby, except (i) those already obtained or made and (ii) such
filings and other actions as are required to perfect the security interests and
liens granted under the Documents and the other Credit Documents (as defined
under each Credit Agreement).

            4. The execution and delivery by each Credit Party of each Document
to which such Credit Party is a party and the consummation of the transactions
contemplated thereby do not (i) violate any Ohio statute, law, rule or
regulation to which such Credit Party is subject or (ii) breach the provisions
of such Credit Party's certificate of incorporation, certificate of formation,
by-laws, limited liability company agreement or other organizational documents,
as applicable.

            The foregoing opinion is subject to the following qualifications.

            (a) I express no opinion as to any Federal or state securities or
Blue Sky laws or as to any anti-fraud laws. I express no opinion as to
compliance with Federal or state securities or Blue Sky laws upon a default or
realization upon the Collateral (as defined under each of the Guarantee and
Collateral Agreements) under any of the Guarantee and Collateral Agreements.

            (b) I express no opinion as to any tax laws or the Employee
Retirement Income Security Act of 1974.

            (c) I express no opinion as to the Federal Aviation Act of 1958, as
amended from time to time and as re-codified in Title 49 of the United States
Code.

                                      -3-
<PAGE>

            In rendering the foregoing opinions, the examination of law referred
to above has been limited to, and I express no opinions as to matters under or
involving any laws other than, the laws of the State of Ohio.

            This opinion is given solely for your benefit and may not be relied
upon by any other person without my written consent.

                                     Very truly yours,

                                      -4-
<PAGE>

                                    Exhibit A

                                    Grantors

1.    Belt Concepts of America, Inc. (Delaware)

2.    Cosmoflex, Inc. (Delaware)

3.    Dapper Tire Co., Inc. (California)

4.    Divested Companies Holding Company (Delaware)

5.    Divested Litchfield Park Properties, Inc. (Arizona)

6.    Goodyear Farms, Inc. (Arizona)

7.    Goodyear International Corporation (Delaware)

8.    The Goodyear Tire & Rubber Company (Ohio)

9.    The Kelly-Springfield Tire Corporation (Delaware)

10.   Wingfoot Commercial Tire Systems, LLC (Ohio)

11.   Wingfoot Ventures Eight Inc. (Delaware)

<PAGE>

                                    Exhibit B

                              Subsidiary Guarantors

1.    Belt Concepts of America, Inc. (Delaware)

2.    Celeron Corporation (Delaware)

3.    Cosmoflex, Inc. (Delaware)

4.    Dapper Tire Co., Inc. (California)

5.    Divested Companies Holding Company (Delaware)

6.    Divested Litchfield Park Properties, Inc. (Arizona)

7.    Goodyear Engineered Products International Inc. (Delaware)

8.    Goodyear Engineered Products Thailand Inc. (Delaware)

9.    Goodyear Farms, Inc. (Arizona)

10.   Goodyear International Corporation (Delaware)

11.   Goodyear Western Hemisphere Corporation (Delaware)

12.   The Kelly-Springfield Tire Corporation (Delaware)

13.   Wheel Assemblies Inc. (Delaware)

14.   Wingfoot Commercial Tire Systems, LLC (Ohio)

15.   Wingfoot Ventures Eight Inc. (Delaware)

<PAGE>

                                    Exhibit C

                                    Mortgages

1.    Amended and Restated First Priority Mortgage (With Power of Sale),
      Assignment of Leases and Rents, Security Agreement and Financing
      Statement, dated as of April 20,2007 from The Goodyear Tire & Rubber
      Company to JPMorgan Chase Bank, N.A. regarding premises in Lawton,
      Oklahoma.

2.    Amended and Restated First Priority Open-End Mortgage, Assignment of
      Leases and Rents, Security Agreement and Financing Statement, dated as of
      April 20, 2007 from The Goodyear Tire & Rubber Company to JPMorgan Chase
      Bank, N.A. regarding premises in Akron, Ohio.

3.    Amended and Restated First Priority Mortgage, Assignment of Leases and
      Rents, Security Agreement and Financing Statement, dated as of April 20,
      2007 from The Goodyear Tire & Rubber Company to JPMorgan Chase Bank, N.A.
      regarding premises in Topeka, Kansas.

4.    Amended and Restated First Priority Fee and Leasehold Mortgage, Assignment
      of Leases and Rents, Security Agreement and Financing Statement, dated as
      of April 20,2007 from The Goodyear Tire & Rubber Company to JPMorgan Chase
      Bank, N.A. regarding premises in Gadsden, Alabama.

5.    Amended and Restated First Priority Deed of Trust, Assignment of Leases
      and Rents, Security Agreement and Financing Statement, dated as of April
      20,2007 from The Goodyear Tire & Rubber Company to Mark A. Rosser, as
      Trustee for the benefit of JPMorgan Chase Bank, N.A. regarding premises in
      Union City, Tennessee.

6.    Amended and Restated First Priority Deed of Trust, Assignment of Leases
      and Rents, Security Agreement and Financing Statement, dated as of April
      20,2007 from The Goodyear Tire & Rubber Company to James DeBoer, as
      Trustee for the benefit JPMorgan Chase Bank, N.A. regarding premises in
      Danville, Virginia.

7.    Amended and Restated First Priority Deed of Trust, Assignment of Leases
      and Rents, Security Agreement and Financing Statement, dated as of April
      20, 2007 from The Kelly-Springfield Tire Corporation to First American
      Title Insurance Company, as Trustee for the benefit of JPMorgan Chase
      Bank, N.A, regarding premises in Fayetteville, North Carolina.

8.    Amended and Restated First Priority Deed of Trust, Assignment of Leases
      and Rents, Security Agreement and Financing Statement, dated as of April
      20,2007 from The Goodyear Tire & Rubber Company to First American Title
      Insurance Company, as Trustee for the benefit of JPMorgan Chase Bank, N.A.
      regarding premises in Caswell County, North Carolina.

<PAGE>

9.    Amended and Restated Second Priority Mortgage (With Power of Sale),
      Assignment of Leases and Rents, Security Agreement and Financing
      Statement, dated as of April 20,2007 from The Goodyear Tire & Rubber
      Company to Deutsche Bank Trust Company Americas regarding premises in
      Lawton, Oklahoma.

10.   Amended and Restated Second Priority Open-End Mortgage, Assignment of
      Leases and Rents, Security Agreement and Financing Statement, dated as of
      20, 2007 from The Goodyear Tire & Rubber Company to Deutsche Bank Trust
      Company Americas regarding premises in Akron, Ohio.

11.   Amended and Restated Second Priority Mortgage, Assignment of Leases and
      Rents, Security Agreement and Financing Statement, dated as of 20, 2007
      from The Goodyear Tire & Rubber Company to Deutsche Bank Trust Company
      Americas regarding premises in Topeka, Kansas.

12.   Amended and Restated Second Priority Fee and Leasehold Mortgage,
      Assignment of Leases and Rents, Security Agreement and Financing
      Statement, dated as of 20, 2007 from The Goodyear Tire & Rubber Company to
      Deutsche Bank Trust Company Americas regarding premises in Gadsden,
      Alabama.

13.   Amended and Restated Second Priority Deed of Trust, Assignment of Leases
      and Rents, Security Agreement and Financing Statement, dated as of April
      20, 2007 from The Goodyear Tire & Rubber Company to Mark A. Rosser, as
      Trustee for the benefit of Deutsche Bank Trust Company Americas regarding
      premises in Union City, Tennessee.

14.   Amended and Restated Second Priority Deed of Trust, Assignment of Leases
      and Rents, Security Agreement and Financing Statement, dated as of April
      20, 2007 from The Goodyear Tire & Rubber Company to James DeBoer, as
      Trustee for the benefit of Deutsche Bank Trust Company Americas regarding
      premises in Danville, Virginia.

15.   Amended and Restated Second Priority Deed of Trust, Assignment of Leases
      and Rents, Security Agreement and Financing Statement, dated as of April
      20, 2007 from The Kelly-Springfield Tire Corporation to First American
      Title Insurance Company, as Trustee for the benefit of Deutsche Bank Trust
      Company Americas regarding premises in Fayetteville, North Carolina.

16.   Amended and Restated Second Priority Deed of Trust, Assignment of Leases
      and Rents, Security Agreement and Financing Statement, dated as of April
      20, 2007 from The Goodyear Tire & Rubber Company to First American Title
      Insurance Company, as Trustee for the benefit of Deutsche Bank Trust
      Company Americas regarding premises in Caswell County, North Carolina.

<PAGE>

                                                                       EXHIBIT F

                                     FORM OF

                        REAFFIRMATION AGREEMENT dated as of April 20, 2007 (this
                  "Agreement"), among THE GOODYEAR TIRE & RUBBER COMPANY
                  ("Goodyear"), the other Subsidiaries of THE GOODYEAR TIRE &
                  RUBBER COMPANY identified as Grantors and Guarantors under the
                  Security Documents referred to below (collectively with
                  Goodyear, the "Reaffirming Parties") DEUTSCHE BANK TRUST
                  COMPANY AMERICAS, as Collateral Agent and JPMORGAN CHASE BANK,
                  N.A. as Administrative Agent under the Restated Credit
                  Agreement referred to below.

            Goodyear has requested that the Second Lien Credit Agreement dated
as of April 8, 2005, among Goodyear, the Lenders party thereto, Deutsche Bank
Trust Company Americas, as Collateral Agent, and JPMorgan Chase Bank, N.A., as
Administrative Agent (the "Credit Agreement"), be amended and restated in the
form of the Amended and Restated Second Lien Credit Agreement dated as of the
date hereof among Goodyear, the Lenders party thereto, Deutsche Bank Trust
Company Americas, as Collateral Agent, and JPMorgan Chase Bank, N.A., as
Administrative Agent (the "Restated Credit Agreement"), and that the Guarantee
and Collateral Agreement (as defined in the Credit Agreement) be amended as set
forth in Section l(b) below. Capitalized terms used but not defined herein have
the meaning given them by the Restated Credit Agreement.

            Each of the Reaffirming Parties is party to one or more of the
Security Documents referred to in the Credit Agreement, and each Reaffirming
Party expects to realize, or has realized, substantial direct and indirect
benefits as a result of the Restated Credit Agreement becoming effective and the
consummation of the transactions contemplated thereby. The execution and
delivery of this Agreement is a condition precedent to the effectiveness of the
Restated Credit Agreement and the consummation of the transactions contemplated
thereby.

            In consideration of the premises and the agreements, provisions and
covenants herein contained, the parties hereto hereby agree, on the terms and
subject to the conditions set forth herein, as follows:

            SECTION 1. Reaffirmation. (a) Each of the Reaffirming Parties
confirms that (i) the security interests granted by it under the Security
Documents and in existence immediately prior to the Restatement Date shall
continue in full force and effect on the terms of the respective Security
Documents and (ii) on the Restatement Date the Obligations under the Restated
Credit Agreement shall constitute "Obligations" under the Guarantee and
Collateral Agreement as amended by paragraph (b) below (as so amended, the
"Amended GCA") and "secured obligations" (however defined) under the other
Security Documents (subject to any limitations set forth in the Amended GCA or
such other Security Documents). Each party hereto confirms that the intention of
the parties is

<PAGE>

                                                                               2

that each of the Guarantee and Collateral Agreement and each other Security
Document shall not terminate on the Restatement Date and shall continue in full
force and effect as amended or amended and restated by the Restated Credit
Agreement, this Agreement or otherwise.

            (b) The references to Section "6.06(e)" and "6.06(f)" of the Credit
Agreement in Section 12.13(d) of the Guarantee and Collateral Agreement are
hereby replaced with references to Section "6.04(d)".

            (c) On the Restatement Date, (i) the term "Credit Agreement", as
used in the Security Documents, shall mean the Restated Credit Agreement and
(ii) the terms "Agreement", "this Agreement", "herein", "hereinafter", "hereto",
"hereof and words of similar import, as used in the Amended GCA, shall, unless
the context otherwise requires, refer to the Guarantee and Collateral Agreement
as amended hereby.

            SECTION 2. APPLICABLE LAW. THIS AGREEMENT SHALL BE GOVERNED BY, AND
CONSTRUED IN ACCORDANCE WITH, THE LAWS OF THE STATE OF NEW YORK.

            SECTION 3. Counterparts. This Agreement may be executed in two or
more counterparts, each of which shall constitute an original but all of which
when taken together shall constitute but one contract. Delivery of an executed
counterpart of a signature page of this Agreement by telecopy shall be effective
as delivery of a manually executed counterpart of this Agreement.

            SECTION 4. Expenses. Goodyear agrees to reimburse the Administrative
Agent and the Collateral Agent for all reasonable out-of-pocket expenses
incurred by it in connection with this Agreement, including the reasonable fees,
charges and disbursements of Cravath, Swaine & Moore LLP and other counsel for
the Administrative Agent and the Collateral Agent.

            SECTION 5. Headings. The headings of this Agreement are for purposes
of reference only and shall not limit or otherwise affect the meaning hereof.

            SECTION 6. No Novation. Neither this Agreement nor the execution,
delivery or effectiveness of the Restated Credit Agreement shall extinguish the
obligations for the payment of money outstanding under the Restated Credit
Agreement or the Credit Agreement or discharge or release the Lien or priority
of any Security Document or any other security therefor. Nothing herein
contained shall be construed as a substitution or novation of the obligations
outstanding under the Restated Credit Agreement or the Credit Agreement or
instruments securing the same, which shall remain in full force and effect,
except to any extent modified hereby or by instruments executed concurrently
herewith. Nothing implied in this Agreement, the Restated Credit Agreement or in
any other document contemplated hereby or thereby shall be construed as a
release or other discharge of the Borrower or any Guarantor or any Grantor under

<PAGE>

                                                                               3

any Security Document from any of its obligations and liabilities under the
Restated Credit Agreement or the Security Documents. Each of the Restated Credit
Agreement and the Security Documents shall remain in full force and effect,
until (as applicable) and except to any extent modified hereby or by the
Amendment Agreement or in connection herewith and therewith.

<PAGE>

            IN WITNESS WHEREOF, the parties hereto have caused this Agreement to
be duly executed by their respective authorized officers as of the day and year
first above written.

                                     THE GOODYEAR TIRE & RUBBER COMPANY,

                                         by
                                             ---------------------------------
                                             Name:
                                             Title:

                       THE GOODYEAR TIRE & RUBBER COMPANY
                       SECOND LIEN REAFFIRMATION AGREEMENT

<PAGE>

                                                                               5
                                     JPMORGAN CHASE BANK, N.A., as
                                     Administrative Agent,

                                         by
                                             ---------------------------------
                                             Name:
                                             Title:

                                     DEUTSCHE BANK TRUST COMPANY
                                     AMERICAS, as Collateral Agent,

                                         by
                                             ---------------------------------
                                             Name:
                                             Title:

                                         by
                                             ---------------------------------
                                             Name:
                                             Title:

                       THE GOODYEAR TIRE & RUBBER COMPANY
                       SECOND LIEN REAFFIRMATION AGREEMENT

<PAGE>

                                                                              6

                             GRANTORS AND GUARANTORS

                                     BELT CONCEPTS OF AMERICA, INC.,

                                         by
                                             ---------------------------------
                                             Name:
                                             Title:

                                     CELERON CORPORATION,

                                         by
                                             ---------------------------------
                                             Name:
                                             Title:

                                     COSMOFLEX, INC.,

                                         by
                                             ---------------------------------
                                             Name:
                                             Title:

                                     DAPPER TIRE CO, INC.,

                                         by
                                             ---------------------------------
                                             Name:
                                             Title:

                       THE GOODYEAR TIRE & RUBBER COMPANY
                       SECOND LIEN REAFFIRMATION AGREEMENT

<PAGE>

                                                                               7

                                     DIVESTED COMPANIES HOLDING COMPANY,

                                         by
                                             ---------------------------------
                                             Name:
                                             Title:

                                         by
                                             ---------------------------------
                                             Name:
                                             Title:

                                     DIVESTED LITCHFIELD PARK PROPERTIES, INC.,

                                         by
                                             ---------------------------------
                                             Name:
                                             Title:

                                         by
                                             ---------------------------------
                                             Name:
                                             Title:

                                     GOODYEAR ENGINEERED PRODUCTS CANADA, INC.,

                                         by
                                             ---------------------------------
                                             Name:
                                             Title:

                                     GOODYEAR ENGINEERED PRODUCTS
                                     INTERNATIONAL, INC.,

                                         by
                                             ---------------------------------
                                             Name:
                                             Title:

                       THE GOODYEAR TIRE & RUBBER COMPANY
                       SECOND LIEN REAFFIRMATION AGREEMENT

<PAGE>

                                                                               8

                                   GOODYEAR ENGINEERED PRODUCTS THAILAND, INC.,

                                       by
                                           ---------------------------------
                                           Name:
                                           Title:

                                   GOODYEAR FARMS, INC.,

                                       by
                                           ---------------------------------
                                           Name:
                                           Title:

                                   GOODYEAR INTERNATIONAL CORPORATION,

                                       by
                                           ---------------------------------
                                           Name:
                                           Title:

                                   GOODYEAR WESTERN HEMISPHERE CORPORATION,

                                       by
                                           ---------------------------------
                                           Name:
                                           Title:

                                   THE KELLY-SPRINGFIELD TIRE CORPORATION,

                                       by
                                           ---------------------------------
                                           Name:
                                           Title:

                       THE GOODYEAR TIRE & RUBBER COMPANY
                      SECOND LIEN REAFFIRMATION AGREEMENT

<PAGE>

                                                                               9

                                     WHEEL ASSEMBLIES INC.,

                                         by
                                             ---------------------------------
                                             Name:
                                             Title:

                                     WINGFOOT COMMERCIAL TIRE SYSTEMS, LLC,

                                         by
                                             ---------------------------------
                                             Name:
                                             Title:

                                     WINGFOOT VENTURES EIGHT INC.,

                                         by
                                             ---------------------------------
                                             Name:
                                             Title:

                                     GOODYEAR CANADA INC.,

                                         by
                                             ---------------------------------
                                             Name:
                                             Title:

                                         by
                                             ---------------------------------
                                             Name:
                                             Title:

                       THE GOODYEAR TIRE & RUBBER COMPANY
                       SECOND LIEN REAFFIRMATION AGREEMENT

<PAGE>

                                                                       EXHIBIT G

                            FORM OF RESTATEMENT DATE
                             PERFECTION CERTIFICATE

            Reference is made to (i) the Amended and Restated Second Lien Credit
Agreement, dated as of April 20, 2007 (the "Credit Agreement"), among The
Goodyear Tire & Rubber Company (the "Borrower"), the Lenders party thereto and
JPMorgan Chase Bank, N.A., as Administrative Agent, and (ii) the Reaffirmation
Agreement, dated as of April 20, 2007 (the "Reaffirmation Agreement"), among the
Borrower, the Subsidiaries of the Borrower named therein and Deutsche Bank Trust
Company Americas, as collateral agent (in such capacity, the "Collateral
Agent"). Capitalized terms used but not defined herein have the meanings
assigned in the Credit Agreement.

            The undersigned, a Financial Officer and a legal officer,
respectively, of the Borrower, hereby certifies to the Collateral Agent and each
other Secured Party, as follows:

            1. Names. (a) Set forth below is the exact legal name of (i) each
Domestic Subsidiary and each other North American Subsidiary, in each case other
than any Subsidiary that (A) is an Excluded Subsidiary, (B) is a Consent
Subsidiary, or (C) has consolidated assets not greater than $10,000,000 as of
December 31, 2006, or, if later, as of the end of the most recent fiscal quarter
for which financial statements have been delivered pursuant to Section 5.01(a)
or (b) of the Credit Agreement, and (ii) any other Grantor:

            (b) Set forth below is the exact legal name of each Domestic
Subsidiary and each other North American Subsidiary, in each case that (a) has
consolidated assets not greater than $10,000,000, as of December 31, 2006, or,
if later, as of the end of the most recent fiscal quarter for which financial
statements have been delivered pursuant to Section 5.01(a) or (b) of the Credit
Agreement, and (c) is not a Consent Subsidiary or an Excluded Subsidiary:

            (c) Schedule 1 hereto sets forth the legal name of each Consent
Subsidiary.

            (d) Set forth below is each legal name (other than the one provided
in Section 1) that each Grantor has had in the five years preceding the
Restatement Date, together with the date of the relevant change:

            (e) The following is a list of all other names (including trade
names or similar appellations) used by each Grantor in connection with the
conduct of its business or the ownership of its properties at any time during
the five years preceding the Restatement Date:

<PAGE>

                                                                               2
<TABLE>
<CAPTION>
Grantor         Other Names
----------      ------------------------
<S>             <C>

</TABLE>

            (f) Set forth below is the organizational identification number, if
any, as of the date hereof, issued by the jurisdiction of formation of each
Grantor that is a registered organization:

<TABLE>
<CAPTION>
                                      Organizational
Grantor              Jurisdiction     Identification Number
---------------      ------------     -------------------------
<S>                  <C>              <C>

</TABLE>

            (g) Set forth below is the US Federal Taxpayer Identification Number
of each Grantor as of the date hereof:

<PAGE>

                                                                               3

<TABLE>
<CAPTION>
                Federal Taxpayer
Grantor         Identification Number
----------      ----------------------------
<S>             <C>

</TABLE>

            2. Current Locations. (a) The chief executive office of each Grantor
as of the date hereof is located at the address set forth opposite its name
below:

<TABLE>
<CAPTION>
Grantor             Mailing Address        County
---------------     -------------------    -------------
<S>                 <C>                    <C>

</TABLE>

            3. Stock Ownership and other Equity Interests. Schedule 3A hereto is
a true and correct list of all the Equity Interests in Subsidiaries (other than
Equity Interests in Luxembourg Finance and Excluded Equity Interests) owned by
any Grantor as of the date hereof and required to be pledged under the Guarantee
and Collateral Agreement and the record and beneficial owners of such Equity
Interests. Schedule 3B hereto is a true and correct list of all Excluded Equity
Interests owned by any Grantor as of the date hereof.

<PAGE>

                                                                               4

            4. Debt Instruments. Schedule 4 hereto is a true and correct list of
all Instruments constituting Article 9 Collateral as of the date hereof and
representing Indebtedness in excess of $3,000,000.

            5. US Intellectual Property. Schedule 5(A) hereto sets forth
information sufficient for filing in proper form with the United States Patent
and Trademark Office with respect to all of the Material Intellectual Property
of each Grantor (other than Goodyear Canada, Inc.) consisting of US Patents and
US Trademarks, including the name of the registered or beneficial owner, the
registration or patent number, and the registration date or date granted for
each such Patent and Trademark owned by any such Grantor. Schedule 5(B) hereto
sets forth information sufficient for filing in proper form with the United
States Copyright Office with respect to all of each Grantor's Material
Intellectual Property consisting of Copyrights, including the name of the
registered owner, the registration number and the registration date of each
Copyright owned by any such Grantor.

            6. Canadian Intellectual Property. Schedule 6 hereto sets forth
information sufficient for filing in proper form with the Canadian Intellectual
Property Office with respect to all of the Material Intellectual Property of
each Grantor consisting of Canadian Trademarks, including the name of the
registered or beneficial owner, the registration number and the registration
date or date granted for each such owned by any such Grantor.

            7. Deposit Accounts. Schedule 7 hereto is a true and correct list of
all Deposit Accounts that constitute Collateral as of the date hereof and are
maintained by each Grantor, including the name of the depositary institution,
the type of account and the account number (with each Deposit Account which is
not part of the Lockbox System indicated by an "N").

<PAGE>

                                                                               5

            IN WITNESS WHEREOF, the undersigned have duly executed this
perfection certificate on this _______ day of April, 2007.

                                     THE GOODYEAR TIRE & RUBBER COMPANY,

                                         by
                                             ---------------------------------
                                             Name:
                                             Title:

                                         by
                                             ---------------------------------
                                             Name: C. Thomas Harvie
                                             Title: Senior Vice President,
                                             General Counsel & Secretary

<PAGE>

                                   SCHEDULE 1

                              Consent Subsidiaries

<PAGE>

                                                                               2

                                   SCHEDULE 3A

                            Pledged Equity Interests

<PAGE>

                                                                               3

                                   SCHEDULE 3B

                           Excluded Equity Interests

<PAGE>

                                                                               4

                                   SCHEDULE 4

                                Debt Instruments

<PAGE>
                                                                               5

                                   SCHEDULE 5A

                       Material US Patents and Trademarks

<PAGE>

                                                                               6

                                   SCHEDULE 5B

                             Material US Copyrights

<PAGE>

                                                                               7

                                   SCHEDULE 6

                          Material Canadian Trademarks
<PAGE>
                                                                         8

                                   SCHEDULE 7

                                Deposit Accounts<PAGE>

                                                                    EXHIBIT 10.3

                                                                  EXECUTION COPY
================================================================================

                 AMENDED AND RESTATED REVOLVING CREDIT AGREEMENT
                        dated as of April 20, 2007 among

                       THE GOODYEAR TIRE & RUBBER COMPANY
                        GOODYEAR DUNLOP TIRES EUROPE B.V.
                       GOODYEAR DUNLOP TIRES GERMANY GMBH
                             GOODYEAR GMBH & CO. KG
                              DUNLOP GMBH & CO. KG
                         GOODYEAR LUXEMBOURG TIRES S.A.

                            The Lenders Party Hereto,

                           J.P. MORGAN EUROPE LIMITED,
                             as Administrative Agent

                           JPMORGAN CHASE BANK, N.A.,
                               as Collateral Agent

                             CALYON NEW YORK BRANCH
                                   CITIBANK NA
                                DEUTSCHE BANK AG
                           GE CORPORATE BANKING EUROPE
                       GOLDMAN SACHS CREDIT PARTNERS L.P.
                                  KBC BANK N.V.
                               MORGAN STANLEY BANK
                                     NATIXIS
                           as Mandated Lead Arrangers

                J.P. MORGAN PLC,                  BNP PARIBAS,
               as Joint Bookrunner             as Joint Bookrunner
           and Mandated Lead Arranger      and Mandated Lead Arranger

                                 IMPORTANT NOTE:

EACH PARTY HERETO MUST EXECUTE THIS CREDIT AGREEMENT OUTSIDE THE REPUBLIC OF
AUSTRIA AND EACH LENDER MUST BOOK ITS LOAN AND RECEIVE ALL PAYMENTS OUTSIDE THE
REPUBLIC OF AUSTRIA. TRANSPORTING OR SENDING THE ORIGINAL OR ANY CERTIFIED COPY
OF THIS CREDIT AGREEMENT OR ANY OTHER CREDIT DOCUMENT OR ANY NOTICE OR OTHER
COMMUNICATION (INCLUDING BY EMAIL OR OTHER ELECTRONIC TRANSMISSION) INTO OR FROM
THE REPUBLIC OF AUSTRIA MAY RESULT IN THE IMPOSITION OF AN AUSTRIAN STAMP DUTY
ON THE CREDIT FACILITY PROVIDED FOR HEREIN, WHICH MAY BE FOR THE ACCOUNT OF THE
PARTY WHOSE ACTIONS RESULT IN SUCH IMPOSITION. COMMUNICATIONS REFERENCING THIS
CREDIT AGREEMENT SHOULD NOT BE ADDRESSED TO RECIPIENTS IN, OR SENT BY PERSONS
LOCATED IN, THE REPUBLIC OF AUSTRIA AND PAYMENTS SHOULD NOT BE MADE TO BANK
ACCOUNTS IN THE REPUBLIC OF AUSTRIA. SEE ALSO SECTION 9.20 AND A MEMORANDUM FROM
AUSTRIAN COUNSEL FOR THE GOODYEAR TIRE & RUBBER COMPANY WHICH IS AVAILABLE UPON
REQUEST FROM THE ADMINISTRATIVE AGENT.

================================================================================
                                                                 [CS&M 6701-315]

<PAGE>

                                TABLE OF CONTENTS

<TABLE>
<CAPTION>
                                                                            Page
                                                                            ----
<S>                                                                         <C>
                                    ARTICLE I

                                   Definitions

SECTION 1.01. Defined Terms..............................................      1
SECTION 1.02. Classification of Loans and Borrowings.....................     55
SECTION 1.03. Terms Generally............................................     55
SECTION 1.04. Accounting Terms; GAAP.....................................     55
SECTION 1.05. Currency Translation.......................................     56

                                   ARTICLE II

                                   The Credits

SECTION 2.01. Commitments................................................     56
SECTION 2.02. Loans and Borrowings.......................................     57
SECTION 2.03. Requests for Borrowings....................................     57
SECTION 2.04. Letters of Credit..........................................     58
SECTION 2.05. Swingline Loans............................................     64
SECTION 2.06. Funding of Borrowings......................................     66
SECTION 2.07. Continuation of Borrowings.................................     67
SECTION 2.08. Termination of Commitments; Reductions of Commitments......     68
SECTION 2.09. Repayment of Loans; Evidence of Debt.......................     69
SECTION 2.10. [intentionally omitted]....................................     69
SECTION 2.11. Prepayment of Loans........................................     70
SECTION 2.12. Fees.......................................................     71
SECTION 2.13. Interest...................................................     72
SECTION 2.14. Alternate Rate of Interest.................................     73
SECTION 2.15. Increased Costs............................................     73
SECTION 2.16. Break Funding Payments.....................................     74
SECTION 2.17. Taxes......................................................     75
SECTION 2.18. Payments Generally; Pro Rata Treatment; Sharing of
                 Setoffs.................................................     76
SECTION 2.19. Mitigation Obligations; Replacement of Lenders.............     78
SECTION 2.20. Additional Reserve Costs...................................     79

                                   ARTICLE III

                         Representations and Warranties

SECTION 3.01. Organization; Powers.......................................     80
SECTION 3.02. Authorization; Enforceability..............................     80
</TABLE>

                                        i

<PAGE>

<TABLE>
<S>                                                                         <C>
SECTION 3.03. Governmental Approvals; No Conflicts.......................     81
SECTION 3.04. Financial Statements; No Material Adverse Change...........     81
SECTION 3.05. Litigation and Environmental Matters.......................     82
SECTION 3.06. Compliance with Laws and Agreements........................     82
SECTION 3.07. Investment Company Status..................................     82
SECTION 3.08. ERISA......................................................     82
SECTION 3.09. Disclosure.................................................     82
SECTION 3.10. Subsidiaries...............................................     83
SECTION 3.11. Security Interests.........................................     83
SECTION 3.12. Use of Proceeds............................................     83

                                   ARTICLE IV

                                   Conditions

SECTION 4.01. Effective Date.............................................     84
SECTION 4.02. Each Credit Event..........................................     86

                                    ARTICLE V

                              Affirmative Covenants

SECTION 5.01. Financial Statements and Other Information.................     87
SECTION 5.02. Notices of Defaults........................................     89
SECTION 5.03. Existence; Conduct of Business.............................     89
SECTION 5.04. Maintenance of Properties..................................     89
SECTION 5.05. Books and Records; Inspection and Audit Rights.............     90
SECTION 5.06. Compliance with Laws.......................................     90
SECTION 5.07. Insurance..................................................     90
SECTION 5.08. Guarantees and Collateral..................................     90

                                   ARTICLE VI

                               Negative Covenants

SECTION 6.01. Limitation on Indebtedness.................................     93
SECTION 6.02. Limitation on Restricted Payments..........................     97
SECTION 6.03. Limitation on Restrictions on Distributions from
                 Restricted Subsidiaries.................................    102
SECTION 6.04. Limitation on Sales of Assets and Subsidiary Stock.........    104
SECTION 6.05. Limitation on Transactions with Affiliates.................    106
SECTION 6.06. Limitation on Liens........................................    108
SECTION 6.07. Limitation on Sale/Leaseback Transactions..................    112
SECTION 6.08. Fundamental Changes........................................    113
SECTION 6.09. European J.V. Leverage Ratio...............................    114
SECTION 6.10. Sumitomo Ownership.........................................    114
</TABLE>

                                       ii

<PAGE>

<TABLE>
<S>                                                                         <C>
SECTION 6.11. German Subsidiary Matters..................................    114

                                   ARTICLE VII

                       Events of Default and CAM Exchange

SECTION 7.01. Event of Default...........................................    115
SECTION 7.02. CAM Exchange...............................................    118
SECTION 7.03. Letters of Credit..........................................    119

                                  ARTICLE VIII

                                   The Agents

                                   ARTICLE IX

                                  Miscellaneous

SECTION 9.01. Notices....................................................    124
SECTION 9.02. Waivers; Amendments........................................    125
SECTION 9.03. Expenses; Indemnity; Damage Waiver.........................    128
SECTION 9.04. Successors and Assigns.....................................    129
SECTION 9.05. Survival...................................................    134
SECTION 9.06. Counterparts; Integration; Effectiveness...................    134
SECTION 9.07. Severability...............................................    134
SECTION 9.08. Right of Setoff............................................    135
SECTION 9.09. Governing Law; Jurisdiction; Consent to Service of
                 Process.................................................    135
SECTION 9.10. WAIVER OF JURY TRIAL.......................................    136
SECTION 9.11. Headings...................................................    136
SECTION 9.12. Confidentiality............................................    136
SECTION 9.13. Interest Rate Limitation...................................    137
SECTION 9.14. Security Documents.........................................    137
SECTION 9.15. Collateral Agent as Joint and Several Creditor.............    138
SECTION 9.16. Conversion of Currencies...................................    138
SECTION 9.17. Dutch Act on Financial Supervision.........................    139
SECTION 9.18. Power of Attorney..........................................    141
SECTION 9.19. USA Patriot Act Notice.....................................    141
SECTION 9.20. Austrian Matters...........................................    142
SECTION 9.21. German thin capitalisation certificates....................    143
</TABLE>

                                       iii

<PAGE>

SCHEDULES:

Schedule 1.01(a) -- Applicable Assets of the European J.V.
Schedule 1.01(b) -- Applicable Assets of German Grantors
Schedule 1.01(c) -- Applicable Assets of Luxembourg Grantors
Schedule 1.01(d) -- Applicable Assets of UK Grantors
Schedule 1.01(e) -- Applicable Assets of French Grantors
Schedule 1.01A   -- US Consent Subsidiaries
Schedule 1.01B   -- Senior Subordinated-Lien Indebtedness
Schedule 2.01    -- Commitments
Schedule 3.10    -- Subsidiaries
Schedule 4.01    -- Post-Effective Date Delivery Requirements
Schedule 4.01(b) -- Required Opinions
Schedule 4.01(i) -- Pledged J.V. Subsidiaries
Schedule 6.06    -- Existing Liens

EXHIBITS:

Exhibit A        -- Form of Borrowing Request
Exhibit B        -- Form of Continuation Request
Exhibit C-1      -- Form of Promissory Note for ABT Loans
Exhibit C-2      -- Form of Promissory Note for German Loans
Exhibit D        -- Form of Assignment and Assumption
Exhibit E-1      -- Form of Opinion of Goodyear's Outside Counsel
Exhibit E-2      -- Form of Opinion of the General Counsel, the Associate
                    General Counsel or an Assistant General Counsel of Goodyear
Exhibit F        -- Form of Verification Letter
Exhibit G        -- Form of Affiliate Authorization
Exhibit H        -- Mandatory Costs Rate
Exhibit I        -- Form of Tax Certificate

                                       iv
<PAGE>

                    AMENDED AND RESTATED REVOLVING CREDIT AGREEMENT dated as of
               April 20, 2007, among THE GOODYEAR TIRE & RUBBER COMPANY;
               GOODYEAR DUNLOP TIRES EUROPE B.V.; GOODYEAR DUNLOP TIRES GERMANY
               GMBH; GOODYEAR GMBH & CO. KG; DUNLOP GMBH & CO. KG; GOODYEAR
               LUXEMBOURG TIRES S.A.; the LENDERS party hereto; J.P. MORGAN
               EUROPE LIMITED, as Administrative Agent; and JPMORGAN CHASE BANK,
               N.A., as Collateral Agent.

          Goodyear and the Borrowers have requested the Lenders, and the Lenders
are willing, to amend and restate the Existing Credit Agreement to continue and
modify the revolving credit facilities provided for therein to enable the
Borrowers to (a) borrow ABT Loans at any time and from time to time during the
ABT Availability Period in an aggregate principal amount not in excess of
E350,000,000 at any time outstanding, (b) borrow German Loans at any time and
from time to time during the German Availability Period in an aggregate
principal amount not in excess of E155,000,000 at any time outstanding, (c)
obtain Letters of Credit under the ABT Commitments at any time and from time to
time during the ABT Availability Period in an aggregate stated amount not in
excess of E50,000,000 at any time outstanding and (d) borrow Swingline Loans
under the ABT Commitments at any time and from time to time during the ABT
Availability Period in an aggregate principal amount not in excess of
E25,000,000. The Lenders are willing to extend such credit to the Borrowers on
the terms and subject to the conditions herein set forth. Letters of Credit and
the proceeds of the Loans will be used for general corporate purposes of the
European J.V. and the J.V. Subsidiaries.

          Accordingly, the parties hereto agree as follows:

                                   ARTICLE I

                                  Definitions

          SECTION 1.01. Defined Terms. As used in this Agreement, the following
terms have the meanings specified below:

          "ABT Availability Period" means the period from and including the
Effective Date to but excluding the earlier of (a) the Maturity Date and (b) the
date of termination of all ABT Commitments.

          "ABT Commitment" means, with respect to each ABT Lender, the
commitment of such Lender to make ABT Loans and to acquire participations in
Letters of Credit and Swingline Loans hereunder, expressed as an amount
representing the maximum permitted aggregate amount of such Lender's ABT Credit
Exposure hereunder, as such commitment may be (a) reduced from time to time
pursuant to Section 2.08 and (b) reduced or increased from time to time pursuant
to assignments by or to such Lender pursuant to Section 9.04. The initial amount
of each ABT Lender's ABT Commitment is set forth on Schedule 2.01 or in the
Assignment and Assumption pursuant

<PAGE>

                                                                               2

to which such Lender shall have assumed its ABT Commitment, as applicable. The
initial aggregate amount of the ABT Lenders' ABT Commitments after giving effect
to the transactions to be effected on the Effective Date is E350,000,000.

          "ABT Credit Exposure" means, with respect to any ABT Lender at any
time, the sum of (a) the aggregate of the Euro Equivalents of the outstanding
principal amounts of such Lender's ABT Loans at such time, (b) such Lender's LC
Exposure and (c) such Lender's Swingline Exposure.

          "ABT Lender" means a Lender with an ABT Commitment or, if the ABT
Commitments have terminated or expired, a Lender with ABT Credit Exposure.

          "ABT Loan" means a Loan made pursuant to clause (a) of Section 2.01.

          "ABT Obligations" means (a) the due and punctual payment of (i) the
principal of and interest (including interest accruing during the pendency of
any bankruptcy, insolvency, receivership or other similar proceeding, regardless
of whether allowed or allowable in such proceeding) on the ABT Loans and the
Swingline Loans, when and as due, whether at maturity, by acceleration, upon one
or more dates set for prepayment or otherwise, (ii) all payments required to be
made by each Borrower hereunder in respect of any Letter of Credit, when and as
due, including payments in respect of reimbursements of LC Disbursements,
interest thereon and obligations to provide cash collateral and (iii) all other
monetary obligations of the Credit Parties to any of the Secured Parties
(including to the Collateral Agent under Section 9.15) under this Agreement and
each of the other Credit Documents, including fees, costs, expenses and
indemnities, whether primary, secondary, direct, contingent, fixed or otherwise
(including monetary obligations incurred during the pendency of any bankruptcy,
insolvency, receivership or other similar proceeding, regardless of whether
allowed or allowable in such proceeding), save in each case insofar as the same
relate to, or to any Guarantee of, the German Loans or any amount payable in
respect thereof, (b) the due and punctual performance of all other nonmonetary
obligations of the Credit Parties to any of the Secured Parties under this
Agreement and the other Credit Documents (other than the performance of
obligations in respect of, or under any Guarantee in respect of, the German
Loans or any amount payable in respect thereof), (c) the due and punctual
payment and performance of all obligations of the European J.V. or any J.V.
Subsidiary that is not organized under the laws of the Federal Republic of
Germany under each Swap Agreement that shall at any time have been specified in
a written notice to the Administrative Agent from the European J.V. as being
included in the ABT Obligations, if such Swap Agreement (i) shall have been in
effect on the Effective Date with a counterparty that shall have been a Lender
or an Affiliate of a Lender immediately prior to the effectiveness of the
amendment and restatement hereof as of the Effective Date or (ii) shall have
been entered into after the Effective Date with any counterparty that shall have
been a Lender or an Affiliate of a Lender at the time such Swap Agreement was
entered into and (d) the due and punctual payment and performance of all
obligations of the European J.V. or any J.V. Subsidiary that is not organized
under the laws of the Federal Republic of Germany arising out of or in
connection with cash management or similar services that shall at any time have
been designated in a written notice to the

<PAGE>

                                                                               3

Administrative Agent from the European J.V. as being included in the ABT
Obligations and that are provided by a Person that shall have been a Lender or
an Affiliate of a Lender at the time of such designation.

          "ABT Percentage" means, with respect to any ABT Lender, the percentage
of the total ABT Commitments represented by such Lender's ABT Commitment. If the
ABT Commitments have been terminated or expired, the ABT Percentages shall be
determined based upon the ABT Commitments most recently in effect, after giving
effect to any assignments.

          "Additional Assets" means:

          (a) any property or assets (other than Indebtedness and Capital Stock)
     to be used by Goodyear or a Restricted Subsidiary;

          (b) the Capital Stock of a Person that becomes a Restricted Subsidiary
     as a result of the acquisition of such Capital Stock by Goodyear or another
     Restricted Subsidiary; or

          (c) Capital Stock constituting a minority interest in any Person that
     at such time is a Restricted Subsidiary;

provided, however, that any such Restricted Subsidiary described in clauses (b)
or (c) above is primarily engaged in a Permitted Business.

          "Adjusted Eurocurrency Rate" means, with respect to any Eurocurrency
Borrowing for any Interest Period, an interest rate per annum (rounded upwards,
if necessary, to the next 1/100 of 1%) equal to (a) the LIBO Rate for any
Eurocurrency Borrowing denominated in US Dollars or Pounds Sterling, or the
EURIBO Rate for any Eurocurrency Borrowing denominated in Euros, for such
Interest Period divided by (b) 1.00 minus the Statutory Reserves applicable to
such Eurocurrency Borrowing.

          "Administrative Agent" means JPMEL, in its capacity as administrative
agent for the Lenders hereunder, and its successors in such capacity.

          "Administrative Questionnaire" means an Administrative Questionnaire
in a form supplied by the Administrative Agent.

          "Affiliate" means, with respect to a specified Person, another Person
that directly, or indirectly through one or more intermediaries, Controls or is
Controlled by or is under common Control with the Person specified.

          "Affiliate Authorization" means each Affiliate Authorization delivered
by any Affiliate of a Lender to the Collateral Agent substantially in the form
of Exhibit G hereto.

          "Affiliate Transaction" has the meaning set forth in Section 6.05(a).

<PAGE>

                                                                               4

          "Agents" means the Administrative Agent and the Collateral Agent.

          "Amendment and Restatement Agreement" shall mean the Amendment and
Restatement Agreement dated as of the date hereof among the Borrowers, the
lenders party thereto and the Administrative Agent.

          "Applicable Assets" means (a) with respect to the European J.V., all
the assets and rights of the European J.V. listed on Schedule 1.01(a), (b) with
respect to any Grantor organized under the laws of the Federal Republic of
Germany, all the assets and rights of such Grantor listed on Schedule 1.01(b),
(c) with respect to any Grantor organized under the laws of Luxembourg, all the
assets and rights of such Grantor listed on Schedule 1.01(c), (d) with respect
to any Grantor organized under the laws of the United Kingdom, all the assets
and rights of such Grantor listed on Schedule 1.01(d), and (e) with respect to
any Grantor organized under the laws of the Republic of France, all the assets
and rights of such Grantor listed on Schedule 1.01(e).

          "Applicable Secured Obligations" means (a) with respect to each
Grantor organized under the laws of any jurisdiction other than the Federal
Republic of Germany, (i) the ABT Obligations and (ii) the Guarantees of the ABT
Obligations by each such Grantor under the Guarantee and Collateral Agreement,
and (b) with respect to each Grantor organized under the laws of the Federal
Republic of Germany, (i) the Obligations and (ii) the Guarantees by each such
Grantor of the Obligations under the Guarantee and Collateral Agreement.

          "Approved Fund" means (a) with respect to any Lender, a CLO managed by
such Lender or by an Affiliate of such Lender and (b) with respect to any Lender
that is a fund which invests in bank loans and similar extensions of credit, any
other fund that invests in bank loans and similar extensions of credit and is
managed by the same investment advisor as such Lender or by an Affiliate of such
investment advisor.

          "Arrangers" means J.P. Morgan Securities Inc. and BNP Paribas, as
Joint Bookrunners and Mandated Lead Arrangers for the credit facilities
established by this Agreement.

          "Asset Disposition" means any sale, lease, transfer or other
disposition (or series of sales, leases, transfers or dispositions that are part
of a common plan) by Goodyear or any Restricted Subsidiary, including any
disposition by means of a merger, consolidation or similar transaction (each
referred to for the purposes of this definition as a "disposition"), of:

          (a) any shares of Capital Stock of a Restricted Subsidiary (other than
     directors' qualifying shares or shares required by applicable law to be
     held by a Person other than Goodyear or a Restricted Subsidiary);

          (b) all or substantially all the assets of any division or line of
     business of Goodyear or any Restricted Subsidiary; or

<PAGE>

                                                                               5

          (c) any other assets of Goodyear or any Restricted Subsidiary outside
     of the ordinary course of business of Goodyear or such Restricted
     Subsidiary;

other than, in the case of clauses (a), (b) and (c) above,

               (1) (A) a disposition by a Restricted Subsidiary other than the
          European J.V. or any Restricted J.V. Subsidiary to Goodyear or by
          Goodyear or a Restricted Subsidiary other than the European J.V. or
          any Restricted J.V. Subsidiary to a Restricted Subsidiary or (B) a
          disposition by a Restricted J.V. Subsidiary to the European J.V. or
          any Restricted J.V. Subsidiary or by the European J.V. or any
          Restricted J.V. Subsidiary to the European J.V. or any Restricted J.V.
          Subsidiary;

               (2) for purposes of Section 6.04 only, a disposition subject to
          Section 6.02;

               (3) a disposition of assets with a Fair Market Value of less than
          $10,000,000;

               (4) a sale of accounts receivable and related assets of the type
          specified in the definition of "Qualified Receivables Transaction" to
          a Receivables Entity;

               (5) a transfer of accounts receivable and related assets of the
          type specified in the definition of "Qualified Receivables
          Transaction" (or a fractional undivided interest therein) by a
          Receivables Entity in a Qualified Receivables Transaction; and

               (6) any Specified Asset Sale.

          "Assignment and Assumption" means an assignment and assumption entered
into by a Lender and an assignee (with the consent of any party whose consent is
required by Section 9.04), and accepted by the Administrative Agent, in the form
of Exhibit D or any other form approved by the Administrative Agent.

          "Attributable Debt" means, with respect to any Sale/Leaseback
Transaction that does not result in a Capitalized Lease Obligation, the present
value (computed in accordance with GAAP) of the total obligations of the lessee
for rental payments during the remaining term of the lease included in such
Sale/Leaseback Transaction (including any period for which such lease has been
extended). In the case of any lease which is terminable by the lessee upon
payment of a penalty, the Attributable Debt shall be the lesser of (i) the
Attributable Debt determined assuming termination upon the first date such lease
may be terminated (in which case the Attributable Debt shall also include the
amount of the penalty, but no rent shall be considered as required to be paid
under such lease subsequent to the first date upon which it may be so
terminated) and (ii) the Attributable Debt determined assuming no such
termination.

<PAGE>

                                                                               6

          "Average Life" means, as of the date of determination, with respect to
any Indebtedness or Preferred Stock, the quotient obtained by dividing (a) the
sum of the products of the number of years from the date of determination to the
dates of each successive scheduled principal payment of such Indebtedness or
scheduled redemption or similar payment with respect to such Preferred Stock
multiplied by the amount of such payment by (b) the sum of all such payments.

          "Bank Indebtedness" means all obligations under the U.S. Bank
Indebtedness and European Bank Indebtedness.

          "Board" means the Board of Governors of the Federal Reserve System of
the United States of America.

          "Board of Directors" means the board of directors of Goodyear or any
committee thereof duly authorized to act on behalf of the board of directors of
Goodyear.

          "Borrowers" means the European J.V., GDTG, Goodyear KG, Dunlop KG, and
Lux Tires.

          "Borrowing" means Loans of the same Class and Type, made, converted or
continued on the same date, and as to which a single Interest Period is in
effect.

          "Borrowing Minimum" means (a) in the case of a Borrowing denominated
in US Dollars, $5,000,000, (b) in the case of a Borrowing denominated in Pounds
Sterling, L5,000,000, (c) in the case of a Borrowing denominated in Euros (other
than a Swingline Borrowing), E5,000,000, and (d) in the case of a Swingline
Borrowing, E500,000.

          "Borrowing Multiple" means (a) in the case of a Borrowing denominated
in US Dollars, $1,000,000, (b) in the case of a Borrowing denominated in Pounds
Sterling, L1,000,000, (c) in the case of a Borrowing denominated in Euros (other
than a Swingline Borrowing), E1,000,000, and (d) in the case of a Swingline
Borrowing, E100,000.

          "Borrowing Request" means a request by any Borrower for a Borrowing in
accordance with Section 2.03 in substantially the form of Exhibit A hereto.

          "Business Day" means a day (other than a Saturday or Sunday) on which
banks are open for general business in London, New York, Frankfurt, Amsterdam,
Luxembourg and (a) in relation to any date for payment or purchase of a currency
other than Euros, on which banks are open for business in the principal
financial center of the country of that currency, and (b) in relation to any
date for payment or purchase of Euros, on which the TARGET payment system is
open for the settlement of payments in Euros.

          "CAM Exchange" means the exchange of the Lenders' interests provided
for in Section 7.02.

<PAGE>

                                                                               7

          "CAM Exchange Date" means the date on which any event referred to in
paragraph (h) or (i) of Section 7.01 shall occur in respect of any Borrower.

          "CAM Percentage" means, with respect to each Lender, a fraction,
expressed as a decimal, of which (a) the numerator shall be the aggregate
Designated Obligations owed to such Lender (whether or not at the time due and
payable) and (b) the denominator shall be the aggregate Designated Obligations
owed to all the Lenders (whether or not at the time due and payable).

          "Capitalized Lease Obligations" means an obligation that is required
to be classified and accounted for as a capitalized lease for financial
reporting purposes in accordance with GAAP, and the amount of Indebtedness
represented by such obligation shall be the capitalized amount of such
obligation determined in accordance with GAAP.

          "Capital Stock" of any Person means any and all shares, interests,
rights to purchase, warrants, options, participations or other equivalents of or
interests in (however designated) equity of such Person, including any Preferred
Stock, but excluding any debt securities convertible into such entity.

          "Change in Control" means (a) the acquisition of ownership, directly
or indirectly, beneficially or of record, by any Person or group (within the
meaning of the Securities Exchange Act of 1934, as amended, and the rules of the
United States Securities and Exchange Commission thereunder as in effect on the
date hereof), of Capital Stock representing more than 50% of the aggregate
ordinary voting power represented by the issued and outstanding Capital Stock of
Goodyear, (b) occupation of a majority of the seats (other than vacant seats) on
the board of directors of Goodyear by Persons who were neither (i) directors on
the date hereof or nominated by the board of directors of Goodyear nor (ii)
appointed by directors so nominated, (c) the failure of Goodyear to own directly
or indirectly, beneficially and of record, free and clear of all Liens (other
than Permitted Encumbrances), more than 50% of the issued and outstanding
Capital Stock of, and to Control, the European J.V., or (d) the failure of
Goodyear to own directly or indirectly, beneficially and of record, more than
50% of the issued and outstanding Capital Stock of, and to Control, any of GDTG,
Goodyear KG, Dunlop KG or Lux Tires.

          "Change in Law" means (a) the adoption of any law, rule or regulation
after the date of this Agreement, (b) any change in any law, rule or regulation
or in the interpretation or application thereof by any Governmental Authority
after the date of this Agreement or (c) compliance by any Lender or any Issuing
Bank (or, for purposes of Section 2.15(b), by any lending office of such Lender
or by such Lender's or such Issuing Bank's holding company, if any) with any
request, guideline or directive (whether or not having the force of law) of any
Governmental Authority made or issued after the date of this Agreement.

          "Class" when used in reference to any Loan or Borrowing, refers to
whether such Loan, or the Loans comprising such Borrowing, are ABT Loans, German

<PAGE>

                                                                               8

Loans or Swingline Loans and, when used in reference to any Commitment, refers
to whether such Commitment is an ABT Commitment or German Commitment.

          "CLO" means any entity (whether a corporation, partnership, trust or
otherwise) that is engaged in making, purchasing, holding or otherwise investing
in bank loans and similar extensions of credit in the ordinary course of its
business and is administered or managed by a Lender or an Affiliate of such
Lender.

          "Code" means the Internal Revenue Code of 1986, as amended from time
to time.

          "Collateral" means all the assets and rights that secure any of the
Obligations pursuant to the Security Documents.

          "Collateral Agent" means JPMCB, in its capacity as collateral agent
for the Lenders and the other Secured Parties under the Guarantee and Collateral
Agreement and the other Security Documents.

          "Commitment" means an ABT Commitment or a German Commitment, or any
combination thereof (as the context requires).

          "Consent Assets" has the meaning assigned to such term in the
Guarantee and Collateral Agreement.

          "Consent Subsidiary" means (i) with respect to Goodyear or any US
Subsidiary, (a) any Subsidiary listed on Part I or Part II of Schedule 1.01A and
(b) any Subsidiary not on Schedule 1.01A or formed or acquired after the
Effective Date in respect of which (A) the consent of any Person other than
Goodyear or any Wholly Owned Subsidiary of Goodyear is required by applicable
law or the terms of any organizational document of such Subsidiary or other
agreement of such Subsidiary or any Affiliate of such Subsidiary in order for
such Subsidiary to execute the Guarantee and Collateral Agreement as a US
Guarantor (as defined under the Guarantee and Collateral Agreement) and perform
its obligations thereunder and (B) Goodyear endeavored in good faith to obtain
such consents and such consents shall not have been obtained, and (ii) with
respect to the European J.V. or a J.V. Subsidiary, any J.V. Subsidiary formed or
acquired after the Effective Date in respect of which (A) the consent of any
Person other than Goodyear, the European J.V. or any Wholly Owned Subsidiary of
Goodyear or the European J.V. is required by applicable law or the terms of any
organizational document of such J.V. Subsidiary or other agreement of such J.V.
Subsidiary or any Affiliate of such J.V. Subsidiary in order for such J.V.
Subsidiary to execute the Guarantee and Collateral Agreement as a European
Facilities Guarantor and perform its obligations thereunder, or in order for
Capital Stock of such J.V. Subsidiary to be pledged under a Security Agreement,
as the case may be, and (B) Goodyear and the European J.V. endeavored in good
faith to obtain such consents and such consents shall not have been obtained.
Notwithstanding the foregoing, no Subsidiary shall be a Consent Subsidiary at
any time that it is a guarantor of, or has provided any collateral to secure,
Indebtedness for borrowed money of Goodyear or any Borrower, and any Consent
Subsidiary

<PAGE>

                                                                               9

(including a Consent Subsidiary listed in Part I or Part II of Schedule 1.01A)
that at any time ceases to meet the test set forth in clause (A) shall cease to
be a Consent Subsidiary. No Subsidiary shall be a Consent Subsidiary if it is a
Guarantor or a Grantor under the First Lien Guarantee and Collateral Agreement,
the Second Lien Guarantee and Collateral Agreement or the Third Lien Collateral
Agreement or a Subsidiary Guarantor or Grantor Subsidiary Guarantor under the
Junior Lien Indenture or the 2006 Indenture.

          "Consolidated Coverage Ratio" as of any date of determination means
the ratio of:

               (1) the aggregate amount of EBITDA for the period of the most
          recent four consecutive fiscal quarters ending prior to the date of
          such determination for which financial statements have been filed with
          the SEC to

               (2) Consolidated Interest Expense for such four fiscal quarters;

          provided, however, that:

                    (A) if Goodyear or any Restricted Subsidiary has Incurred
               any Indebtedness since the beginning of such period that remains
               outstanding on such date of determination or if the transaction
               giving rise to the need to calculate the Consolidated Coverage
               Ratio is an Incurrence of Indebtedness, EBITDA and Consolidated
               Interest Expense for such period shall be calculated after giving
               effect on a pro forma basis to such Indebtedness as if such
               Indebtedness had been Incurred on the first day of such period
               and the discharge of any other Indebtedness repaid, repurchased,
               defeased or otherwise discharged with the proceeds of such new
               Indebtedness as if such discharge had occurred on the first day
               of such period,

                    (B) if Goodyear or any Restricted Subsidiary has repaid,
               repurchased, defeased or otherwise discharged any Indebtedness
               since the beginning of such period or if any Indebtedness is to
               be repaid, repurchased, defeased or otherwise discharged (in each
               case other than Indebtedness Incurred under any revolving credit
               facility unless such Indebtedness has been permanently repaid and
               has not been replaced) on the date of the transaction giving rise
               to the need to calculate the Consolidated Coverage Ratio, EBITDA
               and Consolidated Interest Expense for such period shall be
               calculated on a pro forma basis as if such discharge had occurred
               on the first day of such period and as if Goodyear or such
               Restricted Subsidiary had not earned the interest income actually
               earned during such period in respect of cash or Temporary Cash
               Investments used to repay, repurchase, defease or otherwise
               discharge such Indebtedness,

<PAGE>

                                                                              10

                    (C) if since the beginning of such period Goodyear or any
               Restricted Subsidiary shall have made any Asset Disposition, the
               EBITDA for such period shall be reduced by an amount equal to the
               EBITDA (if positive) directly attributable to the assets that are
               the subject of such Asset Disposition for such period or
               increased by an amount equal to the EBITDA (if negative) directly
               attributable thereto for such period and Consolidated Interest
               Expense for such period shall be reduced by an amount equal to
               the Consolidated Interest Expense directly attributable to any
               Indebtedness of Goodyear or any Restricted Subsidiary repaid,
               repurchased, defeased or otherwise discharged with respect to
               Goodyear and its Restricted Subsidiaries in connection with such
               Asset Disposition for such period (or, if the Capital Stock of
               any Restricted Subsidiary is sold, the Consolidated Interest
               Expense for such period directly attributable to the Indebtedness
               of such Restricted Subsidiary to the extent Goodyear and its
               continuing Restricted Subsidiaries are no longer liable for such
               Indebtedness after such sale),

                    (D) if since the beginning of such period Goodyear or any
               Restricted Subsidiary (by merger or otherwise) shall have made an
               Investment in any Restricted Subsidiary (or any Person that
               becomes a Restricted Subsidiary) or an acquisition of assets,
               including any acquisition of assets occurring in connection with
               a transaction causing a calculation to be made hereunder, which
               constitutes all or substantially all of an operating unit,
               division or line of a business, EBITDA and Consolidated Interest
               Expense for such period shall be calculated after giving pro
               forma effect thereto (including the Incurrence of any
               Indebtedness) as if such Investment or acquisition occurred on
               the first day of such period, and

                    (E) if since the beginning of such period any Person that
               subsequently became a Restricted Subsidiary or was merged with or
               into Goodyear or any Restricted Subsidiary since the beginning of
               such period shall have made any Asset Disposition or any
               Investment or acquisition of assets that would have required an
               adjustment pursuant to clause (C) or (D) above if made by
               Goodyear or a Restricted Subsidiary during such period, EBITDA
               and Consolidated Interest Expense for such period shall be
               calculated after giving pro forma effect thereto as if such Asset
               Disposition, Investment or acquisition of assets occurred on the
               first day of such period.

          For purposes of this definition, whenever pro forma effect is to be
given to an acquisition of assets, Asset Disposition or other Investment, the
amount of income, EBITDA or earnings relating thereto and the amount of
Consolidated Interest Expense associated with any Indebtedness Incurred in
connection therewith, the pro forma calculations shall be determined in good
faith by a responsible Financial Officer of

<PAGE>

                                                                              11

Goodyear and shall comply with the requirements of Rule 11-02 of Regulation S-X,
as it may be amended or replaced from time to time, promulgated by the SEC.

          If any Indebtedness bears a floating rate of interest and is being
given pro forma effect, the interest expense on such Indebtedness shall be
calculated as if the rate in effect on the date of determination had been the
applicable rate for the entire period (taking into account any Interest Rate
Agreement applicable to such Indebtedness if such Interest Rate Agreement has a
remaining term as at the date of determination in excess of 12 months). If any
Indebtedness is Incurred or repaid under a revolving credit facility and is
being given pro forma effect, the interest on such Indebtedness shall be
calculated based on the average daily balance of such Indebtedness for the four
fiscal quarters subject to the pro forma calculation.

          "Consolidated European J.V. EBITDA" means, for any period, the
Consolidated J.V. Net Income for such period, minus, to the extent included in
calculating such Consolidated J.V. Net Income, foreign exchange currency gains
for such period, and plus, without duplication, the following, to the extent
deducted in calculating such Consolidated J.V. Net Income:

          (a) income tax expense of the European J.V. and the Consolidated
     Restricted J.V. Subsidiaries;

          (b) Consolidated J.V. Interest Expense;

          (c) depreciation expense of the European J.V. and the Consolidated
     Restricted J.V. Subsidiaries;

          (d) amortization expense of the European J.V. and the Consolidated
     Restricted J.V. Subsidiaries (excluding amortization expense attributable
     to a prepaid cash item that was paid in a prior period);

          (e) cash restructuring charges; provided that the aggregate amount of
     such cash restructuring charges incurred on or after the Effective Date
     that may be added back in determining Consolidated European J.V. EBITDA
     pursuant to this clause (e) for all periods reported on during the term of
     this Agreement shall not exceed E65,000,000;

          (f) foreign exchange currency losses for such period; and

          (g) all other noncash charges of the European J.V. and the
     Consolidated Restricted J.V. Subsidiaries (excluding any such noncash
     charge to the extent it represents an accrual of or reserve for cash
     expenditures in any future period) less all noncash items of income of the
     European J.V. and the Consolidated Restricted J.V. Subsidiaries, in each
     case for such period (other than normal accruals in the ordinary course of
     business).

          Notwithstanding the foregoing, the provision for taxes based on the
income or profits of, and the depreciation and amortization and noncash charges
of, a

<PAGE>

                                                                              12

Restricted J.V. Subsidiary shall be added to Consolidated J.V. Net Income to
compute Consolidated European J.V. EBITDA only to the extent (and in the same
proportion) that the net income of such Restricted J.V. Subsidiary was included
in calculating Consolidated J.V. Net Income and only if (A) a corresponding
amount would be permitted at the date of determination to be dividended to the
European J.V. by such Restricted J.V. Subsidiary without prior approval (that
has not been obtained), pursuant to the terms of its charter and all agreements,
instruments, judgments, decrees, orders, statutes, rules and governmental
regulations applicable to such Restricted J.V. Subsidiary or its shareholders or
(B) in the case of any Foreign Restricted J.V. Subsidiary, a corresponding
amount of cash is readily procurable by the European J.V. from such Foreign
Restricted J.V. Subsidiary (as determined in good faith by a Financial Officer
of the European J.V.) pursuant to intercompany loans, repurchases of Capital
Stock or otherwise, provided that to the extent cash of such Foreign Restricted
J.V. Subsidiary provided the basis for including the net income of such
subsidiary in Consolidated J.V. Net Income pursuant to clause (c) of the
definition of "Consolidated J.V. Net Income," such cash shall not be taken into
account for the purposes of determining readily procurable cash under this
clause (B). Consolidated European J.V. EBITDA for any period of four consecutive
fiscal quarters will be determined in Euros based upon the Exchange Rate in
effect on the last day of the applicable period.

          "Consolidated Interest Expense" means, for any period, the total
interest expense of Goodyear and its Consolidated Restricted Subsidiaries, plus,
to the extent Incurred by Goodyear and its Consolidated Restricted Subsidiaries
in such period but not included in such interest expense, without duplication:

               (1) interest expense attributable to Capitalized Lease
          Obligations and the interest expense attributable to leases
          constituting part of a Sale/Leaseback Transaction that does not result
          in a Capitalized Lease Obligation;

               (2) amortization of debt discount and debt issuance costs;

               (3) capitalized interest;

               (4) noncash interest expense;

               (5) commissions, discounts and other fees and charges
          attributable to letters of credit and bankers' acceptance financing,

               (6) interest accruing on any Indebtedness of any other Person to
          the extent such Indebtedness is Guaranteed by (or secured by the
          assets of) Goodyear or any Restricted Subsidiary and such Indebtedness
          is in default under its terms or any payment is actually made in
          respect of such Guarantee;

               (7) net payments made pursuant to Hedging Obligations (including
          amortization of fees);

<PAGE>

                                                                              13

               (8) dividends paid in cash or Disqualified Stock in respect of
          (A) all Preferred Stock of Restricted Subsidiaries and (B) all
          Disqualified Stock of Goodyear, in each case held by Persons other
          than Goodyear or a Restricted Subsidiary;

               (9) interest Incurred in connection with investments in
          discontinued operations; and

               (10) the cash contributions to any employee stock ownership plan
          or similar trust to the extent such contributions are used by such
          plan or trust to pay interest or fees to any Person (other than
          Goodyear) in connection with Indebtedness Incurred by such plan or
          trust;

and less, to the extent included in such total interest expense, (A) any
breakage costs of Hedging Obligations terminated in connection with the
Incurrence of Indebtedness on the 2006 Indenture Closing Date and the
application of the net proceeds therefrom and (B) the amortization during such
period of capitalized financing costs; provided, however, that for any financing
consummated after the Effective Date, the aggregate amount of amortization
relating to any such capitalized financing costs deducted in calculating
Consolidated Interest Expense shall not exceed 5% of the aggregate amount of the
financing giving rise to such capitalized financing costs.

          "Consolidated J.V. Interest Expense" means, for any period, the total
interest expense of the European J.V. and the Consolidated Restricted J.V.
Subsidiaries, plus, to the extent Incurred by the European J.V. and the
Consolidated Restricted J.V. Subsidiaries in such period but not included in
such interest expense, without duplication:

               (1) interest expense attributable to Capitalized Lease
          Obligations and the interest expense attributable to leases
          constituting part of a Sale/Leaseback Transaction that does not result
          in a Capitalized Lease Obligation;

               (2) amortization of debt discount and debt issuance costs;

               (3) capitalized interest;

               (4) noncash interest expense;

               (5) commissions, discounts and other fees and charges
          attributable to letters of credit and bankers' acceptance financing,

               (6) interest accruing on any Indebtedness of any other Person to
          the extent such Indebtedness is Guaranteed by (or secured by the
          assets of) the European J.V. or any Restricted J.V. Subsidiary and
          such Indebtedness is in default under its terms or any payment is
          actually made in respect of such Guarantee;

<PAGE>

                                                                              14

               (7) net payments made pursuant to Hedging Obligations (including
          amortization of fees);

               (8) dividends paid in cash or Disqualified Stock in respect of
          (A) all Preferred Stock of Restricted J.V. Subsidiaries and (B) all
          Disqualified Stock of the European J.V., in each case held by Persons
          other than the European J.V. or a Restricted J.V. Subsidiary;

               (9) interest Incurred in connection with investments in
          discontinued operations; and

               (10) the cash contributions to any employee stock ownership plan
          or similar trust to the extent such contributions are used by such
          plan or trust to pay interest or fees to any Person (other than the
          European J.V.) in connection with Indebtedness Incurred by such plan
          or trust;

and less, to the extent included in such total interest expense, (A) any
breakage costs of Hedging Obligations terminated in connection with the
Incurrence of Indebtedness on the 2006 Indenture Closing Date and the
application of the net proceeds therefrom and (B) the amortization during such
period of capitalized financing costs; provided, however, that for any financing
consummated after the Effective Date, the aggregate amount of amortization
relating to any such capitalized financing costs deducted in calculating
Consolidated Interest Expense shall not exceed 5% of the aggregate amount of the
financing giving rise to such capitalized financing costs.

          "Consolidated J.V. Net Income" means, for any period, the net income
of the European J.V. and the Consolidated J.V. Subsidiaries for such period;
provided, however, that there shall not be included in such Consolidated Net
Income:

          (a) any net income of any Person (other than the European J.V.) if
     such Person is not a Restricted J.V. Subsidiary, except that:

               (1) subject to the limitations contained in clause (d) below, the
          European J.V.'s equity in the net income of any such Person for such
          period shall be included in such Consolidated J.V. Net Income up to
          the aggregate amount of cash actually distributed by such Person
          during such period to the European J.V. or a Restricted J.V.
          Subsidiary as a dividend or other distribution (subject, in the case
          of a dividend or other distribution made to a Restricted J.V.
          Subsidiary, to the limitations contained in clause (c) below);

               (2) the European J.V.'s equity in a net loss of any such Person
          for such period shall be included in determining such Consolidated
          J.V. Net Income to the extent such loss has been funded with cash from
          the European J.V. or a Restricted J.V. Subsidiary;

<PAGE>

                                                                              15

          (b) any net income (or loss) of any Person acquired by the European
     J.V. or a J.V. Subsidiary in a pooling of interests transaction for any
     period prior to the date of such acquisition;

          (c) any net income of any Restricted J.V. Subsidiary if such
     Restricted J.V. Subsidiary is subject to restrictions on the payment of
     dividends or the making of distributions by such Restricted J.V.
     Subsidiary, directly or indirectly, to the European J.V. (but, in the case
     of any Foreign Restricted J.V. Subsidiary, only to the extent cash equal to
     such net income (or a portion thereof) for such period is not readily
     procurable by the European J.V. from such Foreign Restricted J.V.
     Subsidiary (with the amount of cash readily procurable from such Foreign
     Restricted J.V. Subsidiary being determined in good faith by a Financial
     Officer of the European J.V.) pursuant to intercompany loans, repurchases
     of Capital Stock or otherwise), except that:

               (1) subject to the limitations contained in clause (d) below, the
          European J.V.'s equity in the net income of any such Restricted J.V.
          Subsidiary for such period shall be included in such Consolidated J.V.
          Net Income up to the aggregate amount of cash actually distributed by
          such Restricted J.V. Subsidiary during such period to the European
          J.V. or another Restricted J.V. Subsidiary as a dividend or other
          distribution (subject, in the case of a dividend or other distribution
          made to another Restricted J.V. Subsidiary, to the limitation
          contained in this clause); and

               (2) the net loss of any such Restricted J.V. Subsidiary for such
          period shall not be excluded in determining such Consolidated J.V. Net
          Income;

          (d) any gain (or loss) realized upon the sale or other disposition of
     any asset of the European J.V. or the Consolidated J.V. Subsidiaries
     (including pursuant to any Sale/Leaseback Transaction) that is not sold or
     otherwise disposed of in the ordinary course of business and any gain (or
     loss) realized upon the sale or other disposition of any Capital Stock of
     any Person;

          (e) any extraordinary gain or loss; and

          (f) the cumulative effect of a change in accounting principles.

          "Consolidated Net Income" means, for any period, the net income of
Goodyear and its Consolidated Subsidiaries for such period; provided, however,
that there shall not be included in such Consolidated Net Income:

          (a) any net income of any Person (other than Goodyear) if such Person
     is not a Restricted Subsidiary, except that:

               (1) subject to the limitations contained in clause (d) below,
          Goodyear's equity in the net income of any such Person for such period
          shall be included in such Consolidated Net Income up to the aggregate
          amount of cash actually distributed by such Person during such period
          to Goodyear
<PAGE>

                                                                              16

          or a Restricted Subsidiary as a dividend or other distribution
          (subject, in the case of a dividend or other distribution made to a
          Restricted Subsidiary, to the limitations contained in clause (c)
          below);

               (2) Goodyear's equity in a net loss of any such Person for such
          period shall be included in determining such Consolidated Net Income
          to the extent such loss has been funded with cash from Goodyear or a
          Restricted Subsidiary;

          (b) any net income (or loss) of any Person acquired by Goodyear or a
     Subsidiary of Goodyear in a pooling of interests transaction for any period
     prior to the date of such acquisition;

          (c) any net income of any Restricted Subsidiary if such Restricted
     Subsidiary is subject to restrictions on the payment of dividends or the
     making of distributions by such Restricted Subsidiary, directly or
     indirectly, to Goodyear (but, in the case of any Foreign Restricted
     Subsidiary, only to the extent cash equal to such net income (or a portion
     thereof) for such period is not readily procurable by Goodyear from such
     Foreign Restricted Subsidiary (with the amount of cash readily procurable
     from such Foreign Restricted Subsidiary being determined in good faith by a
     Financial Officer of Goodyear) pursuant to intercompany loans, repurchases
     of Capital Stock or otherwise), except that:

               (1) subject to the limitations contained in clause (d) below,
          Goodyear's equity in the net income of any such Restricted Subsidiary
          for such period shall be included in such Consolidated Net Income up
          to the aggregate amount of cash actually distributed by such
          Restricted Subsidiary during such period to Goodyear or another
          Restricted Subsidiary as a dividend or other distribution (subject, in
          the case of a dividend or other distribution made to another
          Restricted Subsidiary, to the limitation contained in this clause);
          and

               (2) the net loss of any such Restricted Subsidiary for such
          period shall not be excluded in determining such Consolidated Net
          Income;

          (d) any gain (or loss) realized upon the sale or other disposition of
     any asset of Goodyear or its Consolidated Subsidiaries (including pursuant
     to any Sale/Leaseback Transaction) that is not sold or otherwise disposed
     of in the ordinary course of business and any gain (or loss) realized upon
     the sale or other disposition of any Capital Stock of any Person;

          (e) any extraordinary gain or loss;

          (f) the effect of the 2006 strike, as disclosed in Goodyear's filings
     with the SEC, which for purposes of determining Consolidated Net Income
     shall be deemed to be (i) for the fiscal quarter ended December 31, 2006, a
     loss of operating income of $363,000,000, and (ii) for each fiscal quarter
     thereafter, a loss of operating income in an amount determined by Goodyear,
     provided that the

<PAGE>

                                                                              17

     aggregate amount of all such losses of operating income for such fiscal
     quarters ended after December 31, 2006, shall not exceed $250,000,000; and

          (g) the cumulative effect of a change in accounting principles.

Notwithstanding the foregoing, for the purpose of Section 6.02 only, there shall
be excluded from Consolidated Net Income any dividends, repayments of loans or
advances or other transfers of assets from Unrestricted Subsidiaries to Goodyear
or a Restricted Subsidiary to the extent such dividends, repayments or transfers
increase the amount of Restricted Payments permitted under Section
6.02(a)(3)(iv).

          "Consolidated Net J.V. Indebtedness" means, at any date, (a) the sum
for the European J.V. and its Consolidated Subsidiaries at such date, without
duplication, of (i) all Indebtedness (other than obligations in respect of Swap
Agreements) that is included on the European J.V.'s consolidated balance sheet,
(ii) all Capitalized Lease Obligations, (iii) all synthetic lease financings and
(iv) all Qualified Receivables Transactions, minus (b) the aggregate amount of
cash and Temporary Cash Investments in excess of $100,000,000 held at such time
by the European J.V. and its Consolidated Subsidiaries, all determined in
accordance with GAAP. For purposes of computing Consolidated Net J.V.
Indebtedness, (A) the amount of any synthetic lease financing shall equal the
amount that would be capitalized in respect of such lease if it were a
Capitalized Lease Obligation, and (B) Indebtedness owing by the European J.V. or
any of its Consolidated Subsidiaries to Goodyear or any of its Consolidated
Subsidiaries shall be disregarded. For purposes of Section 6.09, Consolidated
Net J.V. Indebtedness will be determined in Euros based upon the Exchange Rate
in effect on the last day of the applicable period.

          "Consolidated Revenue" means, for any period, the revenues for such
period, determined in accordance with GAAP, of Goodyear and the Subsidiaries the
accounts of which would be consolidated with those of Goodyear in Goodyear's
consolidated financial statements in accordance with GAAP.

          "Consolidated Total Assets" means, at any date, the total assets,
determined in accordance with GAAP, of Goodyear and the Subsidiaries the
accounts of which would be consolidated with those of Goodyear in Goodyear's
consolidated financial statements in accordance with GAAP.

          "Consolidation" means, in the case of Goodyear, unless the context
otherwise requires, the consolidation of (1) in the case of Goodyear, the
accounts of each of the Restricted Subsidiaries with those of Goodyear and (2)
in the case of a Restricted Subsidiary, the accounts of each Subsidiary of such
Restricted Subsidiary that is a Restricted Subsidiary with those of such
Restricted Subsidiary, in each case in accordance with GAAP consistently
applied; provided, however, that "Consolidation" will not include consolidation
of the accounts of any Unrestricted Subsidiary, but the interest of Goodyear or
any Restricted Subsidiary in an Unrestricted Subsidiary will be accounted for as
an investment. "Consolidation" means, in the case of the European J.V., unless
the context otherwise requires, the consolidation of (1) in the case of the
European

<PAGE>

                                                                              18

J.V., the accounts of each of the Restricted J.V. Subsidiaries with those of the
European J.V. and (2) in the case of a Restricted J.V. Subsidiary, the accounts
of each Subsidiary of such Restricted J.V. Subsidiary that is a Restricted J.V.
Subsidiary with those of such Restricted J.V. Subsidiary, in each case in
accordance with GAAP consistently applied; provided, however, that
"Consolidation" will not include consolidation of the accounts of any J.V.
Subsidiary that is an Unrestricted Subsidiary, but the interest of the European
J.V. or any Restricted J.V. Subsidiary in any such Unrestricted Subsidiary will
be accounted for as an investment. The term "Consolidated" has a correlative
meaning.

          "Continuation Request" means a request by any Borrower to continue a
Revolving Borrowing in accordance with Section 2.07 in substantially the form of
Exhibit B hereto.

          "Control" means the possession, directly or indirectly, of the power
to direct or cause the direction of the management or policies of a Person,
whether through the ability to exercise voting power, by contract or otherwise.
"Controlling" and "Controlled" have meanings correlative thereto.

          "Credit Documents" means this Agreement, the Amendment and Restatement
Agreement, the Issuing Bank Agreements, any letter of credit applications
referred to in Section 2.04(a) or (b), any promissory notes delivered pursuant
to Section 2.09(e) and the Security Documents.

          "Credit Facilities Agreements" means the First Lien Agreement, the
Second Lien Agreement and the European Facilities Agreement.

          "Credit Parties" means the J.V. Loan Parties, Goodyear and the US
Subsidiary Guarantors.

          "Currency Agreement" means with respect to any Person any foreign
exchange contract, currency swap agreement or other similar agreement or
arrangement to which such Person is a party or of which it is a beneficiary.

          "Default" means any event or condition which constitutes an Event of
Default or which upon notice, lapse of time or both would, unless cured or
waived, become an Event of Default.

          "Designated Noncash Consideration" means noncash consideration
received by Goodyear or one of its Restricted Subsidiaries in connection with an
Asset Disposition that is designated by Goodyear as Designated Noncash
Consideration, less the amount of cash or cash equivalents received in
connection with a subsequent sale of such Designated Noncash Consideration,
which cash and cash equivalents shall be considered Net Available Cash received
as of such date and shall be applied pursuant to Section 6.04.

          "Designated Obligations" means (a) with respect to ABT Loans, the Euro
Equivalent of all ABT Obligations of the Credit Parties in respect of (i) the
principal of and interest on the ABT Loans and (ii) commitment fees in respect
of unused ABT

<PAGE>

                                                                              19

Commitments described in Section 2.12(a), in each case regardless of whether
then due and payable, (b) with respect to LC Exposures, (i) the Euro Equivalent
of the participations of the Lenders in the Letters of Credit and (ii) the Euro
Equivalent of all ABT Obligations of the Credit Parties in respect of (A) the
principal of and interest on unreimbursed LC Disbursements and (B) participation
fees in respect of Letters of Credit described in Section 2.12(b), in each case
regardless of whether then due and payable, (c) with respect to Swingline
Exposures, (i) the ABT Obligations of the Credit Parties to the Swingline Lender
in respect of interest on the Swingline Loans accrued prior to the acquisition
of participations in the Swingline Loans pursuant to Section 7.02 and (ii) the
participations of the Lenders in the principal of and interest on the Swingline
Loans, and (d) with respect to German Loans, the Euro Equivalent of all German
Obligations of the Credit Parties in respect of (i) the principal of and
interest on the German Loans, and (ii) commitment fees in respect of unused
German Commitments described in Section 2.12(a), in each case regardless of
whether then due and payable.

          "Disclosure Documents" means reports of Goodyear on Forms 10-K, 10-Q
and 8-K, and any amendments thereto, that shall have been (i) filed with the SEC
on or prior to April 5, 2007, or (ii) filed with the Securities and Exchange
Commission after such date and prior to the Effective Date and delivered to the
Administrative Agent prior to the date hereof.

          "Disqualified Stock" means, with respect to any Person, any Capital
Stock which by its terms (or by the terms of any security into which it is
convertible or for which it is exchangeable or exercisable) or upon the
happening of any event:

          (a) matures or is mandatorily redeemable pursuant to a sinking fund
     obligation or otherwise;

          (b) is convertible or exchangeable for Indebtedness or Disqualified
     Stock (excluding Capital Stock convertible or exchangeable solely at the
     option of Goodyear or a Restricted Subsidiary; provided, however, that any
     such conversion or exchange shall be deemed an Incurrence of Indebtedness
     or Disqualified Stock, as applicable); or

          (c) is redeemable at the option of the holder thereof, in whole or in
     part;

in the case of each of clauses (a), (b) and (c), on or prior to 180 days after
the Maturity Date; provided, however, that any Capital Stock that would not
constitute Disqualified Stock but for provisions thereof giving holders thereof
the right to require such Person to repurchase or redeem such Capital Stock upon
the occurrence of an "asset sale" or "change of control" occurring prior to the
first anniversary of the Maturity Date shall not constitute Disqualified Stock
if the "asset sale" or "change of control" provisions applicable to such Capital
Stock are not more favorable in any material respect to the holders of such
Capital Stock than the provisions of Section 4.06 and Section 4.08 of the 2006
Indenture; provided further, however, that if such Capital Stock is issued to
any employee or to any plan for the benefit of employees of Goodyear or its
Subsidiaries or by any such plan to such employees, such Capital Stock shall not
constitute Disqualified

<PAGE>

                                                                              20

Stock solely because it may be required to be repurchased by Goodyear in order
to satisfy applicable statutory or regulatory obligations or as a result of such
employee's termination, death or disability.

          "Dunlop KG" means Dunlop GmbH & Co. KG, a partnership organized under
the laws of the Federal Republic of Germany.

          "EBITDA" means, for any period, the Consolidated Net Income for such
period, plus, without duplication, the following, to the extent deducted in
calculating such Consolidated Net Income:

          (a) income tax expense of Goodyear and its Consolidated Restricted
     Subsidiaries;

          (b) Consolidated Interest Expense;

          (c) depreciation expense of Goodyear and its Consolidated Restricted
     Subsidiaries;

          (d) amortization expense of Goodyear and its Consolidated Restricted
     Subsidiaries (excluding amortization expense attributable to a prepaid cash
     item that was paid in a prior period);

          (e) cash restructuring charges; provided that the aggregate amount of
     such cash restructuring charges incurred on or after the Effective Date
     that may be added back in determining EBITDA pursuant to this clause (e)
     for all periods reported on during the term of this Agreement shall not
     exceed $120,000,000; and

          (f) all other noncash charges of Goodyear and its Consolidated
     Restricted Subsidiaries (excluding any such noncash charge to the extent it
     represents an accrual of or reserve for cash expenditures in any future
     period) less all noncash items of income of Goodyear and its Restricted
     Subsidiaries in each case for such period (other than normal accruals in
     the ordinary course of business).

Notwithstanding the foregoing, the provision for taxes based on the income or
profits of, and the depreciation and amortization and noncash charges of, a
Restricted Subsidiary of Goodyear shall be added to Consolidated Net Income to
compute EBITDA only to the extent (and in the same proportion) that the net
income of such Restricted Subsidiary was included in calculating Consolidated
Net Income and only if (A) a corresponding amount would be permitted at the date
of determination to be dividended to Goodyear by such Restricted Subsidiary
without prior approval (that has not been obtained), pursuant to the terms of
its charter and all agreements, instruments, judgments, decrees, orders,
statutes, rules and governmental regulations applicable to such Restricted
Subsidiary or its shareholders or (B) in the case of any Foreign Restricted
Subsidiary, a corresponding amount of cash is readily procurable by Goodyear
from such Foreign Restricted Subsidiary (as determined in good faith by a
Financial Officer of Goodyear) pursuant to intercompany loans, repurchases of
Capital Stock or otherwise, provided that to the extent cash of such Foreign
Restricted Subsidiary provided the basis for including the net

<PAGE>

                                                                              21

income of such Foreign Subsidiary in Consolidated Net Income pursuant to clause
(c) of the definition of "Consolidated Net Income," such cash shall not be taken
into account for the purposes of determining readily procurable cash under this
clause (B).

          "EEMEA Subsidiary" means a Subsidiary (other than any J.V. Subsidiary)
organized under the laws of any jurisdiction in Africa, Eastern Europe
(including each of Albania, Belarus, Bosnia and Herzegovina, Bulgaria, Croatia,
Czech Republic, Estonia, Hungary, Latvia, Lithuania, Macedonia, Moldova, Poland,
Romania, Russia, Serbia and Montenegro, Slovakia, Slovenia, and Ukraine) and the
Middle East (including each of Bahrain, Egypt, Iran, Iraq, Israel, Jordan,
Kuwait, Lebanon, Palestine, Oman, Qatar, Saudi Arabia, Syria, Turkey, the United
Arab Emirates, and Yemen).

          "Effective Date" means the date on which the conditions specified in
Section 4.01 are satisfied (or waived in accordance with Section 9.02).

          "Environmental Laws" means all laws, rules, regulations, codes,
ordinances, orders, decrees, judgments, injunctions, notices or binding
agreements issued, promulgated or entered into by any Governmental Authority,
relating in any way to the environment, preservation or reclamation of natural
resources, the presence, the management or release of, or exposure to, any
Hazardous Materials or to health and safety matters.

          "Environmental Liability" means all liabilities, obligations, damages,
losses, claims, actions, suits, judgments, orders, fines, penalties, fees,
expenses and costs (including administrative oversight costs, natural resource
damages and remediation costs), whether contingent or otherwise, arising out of
or relating to (a) compliance or non-compliance with any Environmental Law, (b)
the generation, use, handling, transportation, storage, treatment or disposal of
any Hazardous Materials, (c) exposure to any Hazardous Materials, (d) the
release of any Hazardous Materials or (e) any contract, agreement or other
consensual arrangement pursuant to which liability is assumed or imposed with
respect to any of the foregoing.

          "ERISA" means the Employee Retirement Income Security Act of 1974, as
amended from time to time.

          "ERISA Affiliate" means any trade or business (whether or not
incorporated) that, together with Goodyear or any Subsidiary, is treated as a
single employer under Section 414(b) or (c) of the Code or, solely for purposes
of Section 302 of ERISA and Section 412 of the Code, is treated as a single
employer under Section 414 of the Code.

          "ERISA Event" means (a) any "reportable event", as defined in Section
4043 of ERISA or the regulations issued thereunder, with respect to any Plan
(other than an event for which the 30 day notice period is waived or an event
described in Section 4043.33 of Title 29 of the Code of Federal Regulations);
(b) the existence with respect to any Plan of an "accumulated funding
deficiency" (as defined in Section 412 of the Code or Section 302 of ERISA) as
to which a waiver has not been obtained; (c) the incurrence

<PAGE>

                                                                              22

by Goodyear, a Subsidiary or any ERISA Affiliate of any liability under Title IV
of ERISA with respect to the termination of any Plan; (d) the treatment of a
Plan amendment as a termination under Section 4041 of ERISA; (e) any event or
condition, other than the Transactions, that would be materially likely to
result in the termination of, or the appointment of a trustee to administer, any
Plan or Multiemployer Plan under Section 4042 of ERISA; (f) the receipt by
Goodyear, a Subsidiary or any ERISA Affiliate from the PBGC or a plan
administrator of any notice of an intention to terminate any Plan or to appoint
a trustee to administer any Plan; (g) the incurrence by Goodyear, any Subsidiary
or any ERISA Affiliate of any liability under Title IV of ERISA with respect to
the withdrawal or partial withdrawal from any Plan or Multiemployer Plan; or (h)
the receipt by Goodyear, any Subsidiary or any ERISA Affiliate of any notice, or
the receipt by any Multiemployer Plan from Goodyear, any Subsidiary or any ERISA
Affiliate of any notice, concerning the imposition of Withdrawal Liability or a
determination that a Multiemployer Plan is, or is expected to be, insolvent or
in reorganization, within the meaning of Title IV of ERISA.

          "EURIBO Rate" means, with respect to any Eurocurrency Borrowing
denominated in Euros for any Interest Period, the rate sponsored by the Banking
Federation of the European Union and the Financial Markets Association and
appearing on page 248 of Dow Jones Markets Service (or on any successor or
substitute page of such Service, or any successor to or substitute for such
Service, providing rate quotations comparable to those currently provided on
such page of such Service, as determined by the Administrative Agent from time
to time for purposes of providing quotations of interest rates applicable to
Euro deposits in the Euro interbank market) at approximately 11:00 a.m.,
Brussels time, two Business Days prior to the commencement of such Interest
Period, as the rate for deposits in Euros with a maturity comparable to such
Interest Period; provided that in the event that such rate is not available at
such time for any reason with respect to such Eurocurrency Borrowing, then the
"EURIBO Rate" with respect to such Eurocurrency Borrowing for such Interest
Period shall be the rate (rounded upwards, if necessary, to the next 1/100 of
1%) at which deposits of E5,000,000 and for a maturity comparable to such
Interest Period are offered by the principal London office of the Administrative
Agent in immediately available funds in the London interbank market at
approximately 11:00 a.m., London time, two Business Days prior to the
commencement of such Interest Period.

          "Euro" or "E" means the lawful currency of the member states of the
European Union that have adopted a single currency in accordance with applicable
law or treaty.

          "Euro Equivalent" means, on any date of determination, (a) with
respect to any amount in Euros, such amount, and (b) with respect to any amount
in US Dollars or Pounds Sterling, the equivalent in Euros of such amount,
determined by the Administrative Agent using the Exchange Rate or the LC
Exchange Rate, as applicable, with respect to US Dollars or Pounds Sterling, as
the case may be, in effect for such amount on such date. The Euro Equivalent at
any time of the amount of any Letter of Credit, LC Disbursement or Loan
denominated in US Dollars or Pounds Sterling shall be the amount most recently
determined as provided in Section 1.05(b).
<PAGE>

                                                                              23

          "Eurocurrency", when used in reference to any Loan or Borrowing,
refers to whether such Loan, or the Loans comprising such Borrowing, are bearing
interest at a rate determined by reference to the Adjusted Eurocurrency Rate.

          "European Bank Indebtedness" means any and all amounts payable under
or in respect of the European Facilities Agreement and any Refinancing
Indebtedness with respect thereto or with respect to such Refinancing
Indebtedness, as amended from time to time, including principal, premium (if
any), interest (including interest accruing on or after the filing of any
petition in bankruptcy or for reorganization relating to Goodyear, whether or
not a claim for post-filing interest is allowed in such proceedings), fees,
charges, expenses, reimbursement obligations and all other amounts payable
thereunder or in respect thereof.

          "European Facilities Agreement" means this Amended and Restated
Revolving Credit Agreement dated as of the date hereof, among the European J.V.,
the other borrowers thereunder, certain lenders, certain issuing banks, J.P.
Morgan Europe Limited, as administrative agent, and JPMCB, as collateral agent,
as amended, restated, supplemented, waived, replaced (whether or not upon
termination, and whether with the original lenders or otherwise), refinanced,
restructured or otherwise modified from time to time.

          "European J.V." means Goodyear Dunlop Tires Europe B.V., a corporation
organized under the laws of The Netherlands.

          "Event of Default" has the meaning assigned to such term in Section
7.01.

          "Exchange Rate" means, on any day, with respect to US Dollars, Pounds
Sterling or any other currency in relation to Euros, the rate at which such
currency may be exchanged into Euros, as set forth at approximately 12:00 noon,
London time, on such day on the Reuters World Currency Page for US Dollars,
Pounds Sterling or such other currency, as applicable. In the event that any
such rate does not appear on the applicable Reuters World Currency Page, the
Exchange Rate shall be determined by reference to such other publicly available
service for displaying exchange rates as may be agreed upon by the
Administrative Agent and the European J.V. or, in the absence of such agreement,
such Exchange Rate shall instead be the arithmetic average of the spot rates of
exchange of the Administrative Agent, at or about 11:00 a.m., London time, on
such date for the purchase of Euros for delivery two Business Days later;
provided that if at the time of any such determination, for any reason, no such
spot rate is being quoted, the Administrative Agent, after consultation with the
European J.V., may use any reasonable method it deems appropriate to determine
such rate, and such determination shall be conclusive absent manifest error.

          "Excluded Subsidiary" means any Subsidiary with only nominal assets
and no operations. No Subsidiary shall be an Excluded Subsidiary if it is a
Guarantor or a Grantor under the First Lien Guarantee and Collateral Agreement,
the Second Lien Guarantee and Collateral Agreement or the Third Lien Collateral
Agreement or a

<PAGE>

                                                                              24

Subsidiary Guarantor or Grantor Subsidiary Guarantor under the Junior Lien
Indenture or the 2006 Indenture.

          "Excluded Taxes" means, with respect to the Administrative Agent, any
Lender, any Issuing Bank or any other recipient of any payment to be made by or
on account of any obligation of any Borrower hereunder, (a) income or franchise
taxes imposed on (or measured by) its net income by the jurisdiction under the
laws of which such recipient is organized or in which its principal office is
located or, in the case of any Lender, in which its applicable lending office is
located, (b) any branch profits taxes or any similar tax imposed by any
jurisdiction described in clause (a) above and (c) (i) any withholding tax that
is imposed by the United States on amounts payable to a Foreign Lender (other
than an assignee pursuant to Section 7.02 or an assignee pursuant to a request
by the European J.V. under Section 2.19(b)) at the time such Foreign Lender
first becomes a party to this Agreement (or designates a new lending office),
except to the extent that such Foreign Lender (or its assignor, if any) was
entitled, at the time of designation of a new lending office (or assignment), to
receive additional amounts from such Borrower with respect to such withholding
tax pursuant to Section 2.17(a) or (ii) any withholding tax that is imposed by
the United States or any jurisdiction in which a Borrower is located on amounts
payable to a Lender that is attributable to such Lender's failure to comply with
Section 2.17(e) or Section 2.17(f).

          "Existing Credit Agreement" means the Amended and Restated Term Loan
and Revolving Credit Agreement dated as of April 8, 2005, as amended, among
Goodyear, the European J.V., GDTG, Goodyear KG, Dunlop KG, Lux Tires, the
lenders party thereto, J.P. Morgan Europe Limited, as administrative agent for
the Lenders, and JPMorgan Chase Bank, N.A., as collateral agent for the Lenders,
as in effect immediately prior to the effectiveness of Transactions to occur on
the Effective Date and prior to its amendment and restatement in the form
hereof.

          "Fair Market Value" means, with respect to any asset or property, the
price which could be negotiated in an arm's-length, free market transaction, for
cash, between a willing seller and a willing and able buyer, neither of whom is
under undue pressure or compulsion to complete the transaction, as such price
is, unless specified otherwise in this Agreement, determined in good faith by a
Financial Officer of Goodyear or by the Board of Directors. Fair Market Value
(other than of any asset with a public trading market) of any asset or property
(or group of assets or property subject to an event giving rise to a requirement
under this Agreement that "Fair Market Value" be determined) in excess of
$25,000,000 shall be determined by the Board of Directors or a duly authorized
committee thereof.

          "Financial Officer" means the chief financial officer, principal
accounting officer, treasurer or any assistant treasurer of Goodyear, or any
senior vice president or higher ranking executive to whom any of the foregoing
report.

          "First Lien Agreement" means the Amended and Restated First Lien
Credit Agreement dated as of the date hereof, among Goodyear, certain lenders,
certain issuing banks, Citicorp USA, Inc., as syndication agent, and JPMCB, as
administrative

<PAGE>

                                                                              25

agent, as amended, restated, supplemented, waived, replaced (whether or not upon
termination, and whether with the original lenders or otherwise), refinanced,
restructured or otherwise modified from time to time (except to the extent that
any such amendment, restatement, supplement, waiver, replacement, refinancing,
restructuring or other modification thereto would be prohibited by the terms of
this Agreement, unless otherwise agreed to by the Majority Lenders).

          "First Lien Guarantee and Collateral Agreement" means the Guarantee
and Collateral Agreement among Goodyear, the Subsidiary Guarantors thereunder,
the Grantors thereunder, certain other Subsidiaries and JPMCB, as collateral
agent under the First Lien Agreement, dated as of April 8, 2005, as from time to
time amended, supplemented or otherwise modified (subject to any restrictions on
such amendments, supplements or modifications set forth herein).

          "Foreign Lender" means any Lender that is organized under the laws of
a jurisdiction other than the United States or any political subdivision
thereof.

          "Foreign Restricted J.V. Subsidiary" means any Restricted J.V.
Subsidiary that is not organized under the law of The Netherlands.

          "Foreign Restricted Subsidiary" means any Restricted Subsidiary that
is not organized under the laws of the United States or any State thereof or the
District of Columbia, other than Goodyear Canada.

          "Foreign Subsidiary" means any Subsidiary organized under the laws of
a jurisdiction other than the United States or any of its territories or
possessions or any political subdivision thereof.

          "GAAP" means generally accepted accounting principles in the United
States or, when reference is made to financial statements of a Person organized
under the laws of a jurisdiction outside of the United States, generally
accepted accounting principles in such jurisdiction, except that all
determinations made under Section 6.09 shall be made in accordance with
generally accepted accounting principles in the United States.

          "GDTG" means Goodyear Dunlop Tires Germany GmbH, a company organized
under the laws of the Federal Republic of Germany.

          "German Availability Period" means the period from and including the
Effective Date to but excluding the earlier of (a) the Maturity Date and (b) the
date of termination of all German Commitments.

          "German Borrowers" means GDTG, Goodyear KG and Dunlop KG.

          "German Commitment" means, with respect to each German Lender, the
commitment of such Lender to make German Loans hereunder, expressed as an amount
representing the maximum permitted aggregate amount of such Lender's German
Credit Exposure hereunder, as such commitment may be (a) reduced from time to
time pursuant

<PAGE>

                                                                              26

to Section 2.08 and (b) reduced or increased from time to time pursuant to
assignments by or to such Lender pursuant to Section 9.04. The initial amount of
each German Lender's German Commitment is set forth on Schedule 2.01 or in the
Assignment and Assumption pursuant to which such Lender shall have assumed its
German Commitment, as applicable. The initial aggregate amount of the German
Lenders' German Commitments is E155,000,000.

          "German Credit Exposure" means, with respect to any German Lender at
any time, the sum of the Euro Equivalents of such Lender's German Loans at such
time.

          "German Lender" means a Lender with a German Commitment or, if the
German Commitments have terminated or expired, a Lender with German Credit
Exposure.

          "German Loan" means a Loan made pursuant to clause (b) of Section
2.01.

          "German Obligations" means (a) the due and punctual payment of (i) the
principal of and interest (including interest accruing during the pendency of
any bankruptcy, insolvency, receivership or other similar proceeding, regardless
of whether allowed or allowable in such proceeding) on the German Loans, when
and as due, whether at maturity, by acceleration, upon one or more dates set for
prepayment or otherwise and (ii) all other monetary obligations of the Credit
Parties to any of the Secured Parties (including the Collateral Agent under
Section 9.15) under this Agreement and each of the other Credit Documents,
including fees, costs, expenses and indemnities, whether primary, secondary,
direct, contingent, fixed or otherwise (including monetary obligations incurred
during the pendency of any bankruptcy, insolvency, receivership or other similar
proceeding, regardless of whether allowed or allowable in such proceeding), save
in each case insofar as the same relate to, or to any Guarantee of, the ABT
Loans or any amount payable in respect thereof, (b) the due and punctual
performance of all other nonmonetary obligations of the Credit Parties to any of
the Secured Parties under this Agreement and the other Credit Documents (other
than the performance of obligations in respect of, or under any Guarantee in
respect of, the ABT Loans or any amount payable in respect thereof), (c) the due
and punctual payment and performance of all obligations of any J.V. Subsidiary
organized under the laws of the Federal Republic of Germany under each Swap
Agreement that shall at any time have been specified in a written notice to the
Administrative Agent from the European J.V. as being included in the German
Obligations if such Swap Agreement (i) shall have been in effect on the
Effective Date with a counterparty that shall have been a Lender or an Affiliate
of a Lender immediately prior to the effectiveness of the amendment and
restatement hereof as of the Effective Date or (ii) shall have been entered into
after the Effective Date with any counterparty that shall have been a Lender or
an Affiliate of a Lender at the time such Swap Agreement was entered into and
(d) the due and punctual payment and performance of all obligations of any J.V.
Subsidiary organized under the laws of the Federal Republic of Germany arising
out of or in connection with cash management or similar services that shall at
any time have been designated in a written notice to the Administrative Agent
from the European J.V. as being included in the German Obligations and that are

<PAGE>

                                                                              27

provided by a Person that shall have been a Lender or an Affiliate of a Lender
at the time of such designation; provided that any amount or obligation that is
an ABT Obligation shall not be a German Obligation.

          "German Percentage" means, with respect to any German Lender, the
percentage of the total German Commitments represented by such Lender's German
Commitment. If the German Commitments have been terminated or expired, the
German Percentages shall be determined based upon the German Commitments most
recently in effect, after giving effect to any assignments.

          "GmbH" has the meaning set forth in Section 5.08(c).

          "Goodyear" means The Goodyear Tire & Rubber Company, an Ohio
corporation.

          "Goodyear Canada" means Goodyear Canada Inc., an Ontario corporation,
and its successors and permitted assigns.

          "Goodyear KG" means Goodyear GmbH & Co. KG, a partnership organized
under the laws of the Federal Republic of Germany.

          "Governmental Authority" means the government of the United States,
any other nation or any political subdivision thereof, whether state or local,
and any agency, authority, instrumentality, regulatory body, court, central bank
or other entity exercising executive, legislative, judicial, taxing, regulatory
or administrative powers or functions of or pertaining to government.

          "Grantors" means the European J.V. and each J.V. Subsidiary that is,
or is required pursuant to Section 5.08 to become, a Grantor (as defined in the
Guarantee and Collateral Agreement).

          "Guarantee" means any obligation, contingent or otherwise, of any
Person directly or indirectly guaranteeing any Indebtedness of any other Person
and any obligation, direct or indirect, contingent or otherwise, of such Person:

               (1) to purchase or pay (or advance or supply funds for the
          purchase or payment of) such Indebtedness of such other Person
          (whether arising by virtue of partnership arrangements, or by
          agreement to keep-well, to purchase assets, goods, securities or
          services, to take-or-pay, or to maintain financial statement
          conditions or otherwise) or

               (2) entered into for purposes of assuring in any other manner the
          obligee of such Indebtedness of the payment thereof or to protect such
          obligee against loss in respect thereof (in whole or in part);

provided, however, that the term "Guarantee" shall not include endorsements for
collection or deposit in the ordinary course of business. The term "Guarantee"
used as a

<PAGE>

                                                                              28

verb has a corresponding meaning. The term "Guarantor" shall mean any Person
Guaranteeing any obligation.

          "Guarantee and Collateral Agreement" means the Master Guarantee and
Collateral Agreement among Goodyear, the Subsidiary Guarantors, the Grantors,
certain other Subsidiaries, the Lenders and the Collateral Agent, dated as of
April 8, 2005, as from time to time amended, supplemented or otherwise modified
(subject to any restrictions on such amendments, supplements or modifications
set forth herein).

          "Hazardous Materials" means (a) petroleum products and byproducts,
asbestos, urea formaldehyde foam insulation, polychlorinated biphenyls, radon
gas, chlorofluorocarbons and all other ozone-depleting substances; and (b) any
pollutant or contaminant or any hazardous, toxic, radioactive or otherwise
regulated chemical, material, substance or waste that is prohibited, limited or
regulated pursuant to any applicable Environmental Law.

          "Hedging Obligations" of any Person means the obligations of such
Person pursuant to any Interest Rate Agreement, Currency Agreement or raw
materials hedge agreement.

          "Incur" means issue, assume, Guarantee, incur or otherwise become
liable for; provided, however, that any Indebtedness or Capital Stock of a
Person existing at the time such Person becomes a Subsidiary (whether by merger,
consolidation, acquisition or otherwise) shall be deemed to be Incurred by such
Person at the time it becomes a Subsidiary. The term "Incurrence" when used as a
noun shall have a correlative meaning. The accretion of principal of a
non-interest bearing or other discount security shall not be deemed the
Incurrence of Indebtedness.

          "Indebtedness" means, with respect to any Person on any date of
determination, without duplication:

               (1) the principal of and premium (if any) in respect of
          indebtedness of such Person for borrowed money;

               (2) the principal of and premium (if any) in respect of
          obligations of such Person evidenced by bonds, debentures, notes or
          other similar instruments;

               (3) all obligations of such Person for the reimbursement of any
          obligor on any letter of credit, bankers' acceptance, bank guarantee
          or similar credit transaction (other than obligations with respect to
          letters of credit or bank guarantees securing obligations (other than
          obligations described in clauses (1), (2) and (5)) entered into in the
          ordinary course of business of such Person to the extent such letters
          of credit or bank guarantees are not drawn upon or, if and to the
          extent drawn upon, such drawing is reimbursed no later than the tenth
          Business Day following payment on the letter of credit or bank
          guarantee);

<PAGE>

                                                                              29

               (4) all obligations of such Person to pay the deferred and unpaid
          purchase price of property or services (except Trade Payables), which
          purchase price is due more than six months after the date of placing
          such property in service or taking delivery and title thereto or the
          completion of such services;

               (5) all Capitalized Lease Obligations and all Attributable Debt
          of such Person;

               (6) the amount of all obligations of such Person with respect to
          the redemption, repayment or other repurchase of any Disqualified
          Stock or, with respect to any Subsidiary of such Person, any Preferred
          Stock (but excluding, in each case, any accrued and unpaid dividends);

               (7) all Indebtedness of other Persons secured by a Lien on any
          asset of such Person, whether or not such Indebtedness is assumed by
          such Person; provided, however, that the amount of Indebtedness of
          such Person shall be the lesser of:

                    (A) the Fair Market Value of such asset at such date of
               determination and

                    (B) the amount of such Indebtedness of such other Persons;

               (8) Hedging Obligations of such Person; and

               (9) all obligations of the type referred to in clauses (1)
          through (8) of other Persons for the payment of which such Person is
          responsible or liable, directly or indirectly, as obligor, guarantor
          or otherwise, including by means of any Guarantee.

          Notwithstanding the foregoing, in connection with the purchase by
Goodyear or any Restricted Subsidiary of any business, the term "Indebtedness"
shall exclude post-closing payment adjustments to which the seller may become
entitled to the extent such payment is determined by a final closing balance
sheet or such payment depends on the performance of such business after the
closing; provided, however, that, at the time of closing, the amount of any such
payment is not determinable and, to the extent such payment thereafter becomes
fixed and determined, the amount is paid within 30 days thereafter.

          The amount of Indebtedness of any Person at any date shall be the
outstanding balance at such date of all unconditional obligations as described
above; provided, however, that in the case of Indebtedness sold at a discount,
the amount of such Indebtedness at any time will be the accreted value thereof
at such time.

          "Indemnified Taxes" means Taxes other than Excluded Taxes.

          "Indemnitee" has the meaning set forth in Section 9.03.

<PAGE>

                                                                              30

          "Information" has the meaning set forth in Section 9.12.

          "Intellectual Property" has the meaning set forth in the Guarantee and
Collateral Agreement.

          "Intercompany Items" means obligations owed by Goodyear or any
Subsidiary to Goodyear or any other Subsidiary.

          "Interest Payment Date" means (a) with respect to any Eurocurrency
Loan, the last day of the Interest Period applicable to the Borrowing of which
such Loan is a part and, in the case of a Eurocurrency Borrowing with an
Interest Period of more than three months' duration, each day prior to the last
day of such Interest Period that occurs at intervals of three months' duration
after the first day of such Interest Period and (b) with respect to any
Swingline Loan, the day that such Loan is required to be repaid.

          "Interest Period" means, with respect to any Eurocurrency Borrowing,
the period commencing on the date of such Borrowing and ending on the
numerically corresponding day in the calendar month that is one, two, three or
six months thereafter or ending on the same day of the week that is one or two
weeks thereafter, as any Borrower may elect; provided that (i) if any Interest
Period would end on a day other than a Business Day, such Interest Period shall
be extended to the next succeeding Business Day unless such next succeeding
Business Day would fall in the next calendar month, in which case such Interest
Period shall end on the next preceding Business Day and (ii) any Interest Period
pertaining to a Eurocurrency Borrowing that commences on the last Business Day
of a calendar month (or on a day for which there is no numerically corresponding
day in the last calendar month of such Interest Period) shall end on the last
Business Day of the last calendar month of such Interest Period. For purposes
hereof, the date of a Borrowing initially shall be the date on which such
Borrowing is made and, in the case of a Borrowing, thereafter shall be the
effective date of the most recent continuation of such Borrowing.

          "Interest Rate Agreement" means, with respect to any Person, any
interest rate protection agreement, interest rate future agreement, interest
rate option agreement, interest rate swap agreement, interest rate cap
agreement, interest rate collar agreement, interest rate hedge agreement or
other similar agreement or arrangement to which such Person is a party or of
which it is a beneficiary.

          "Investment" in any Person means any direct or indirect advance, loan
or other extension of credit (including by way of Guarantee or similar
arrangement) or capital contribution to (by means of any transfer of cash or
other property to others or any payment for property or services for the account
or use of others), or any purchase or acquisition of Capital Stock, Indebtedness
or other similar instruments issued by, such Person. For purposes of the
definition of "Unrestricted Subsidiary" and Section 6.02:

               (1) "Investment" shall include the portion (proportionate to
          Goodyear's equity interest in such Subsidiary) of the Fair Market
          Value of the net assets of any Subsidiary of Goodyear at the time that
          such

<PAGE>

                                                                              31

          Subsidiary is designated an Unrestricted Subsidiary; provided,
          however, that upon a redesignation of such Subsidiary as a Restricted
          Subsidiary, Goodyear shall be deemed to continue to have a permanent
          "Investment" in an Unrestricted Subsidiary in an amount (if positive)
          equal to:

                    (A) Goodyear's "Investment" in such Subsidiary at the time
               of such redesignation less

                    (B) the portion (proportionate to Goodyear's equity interest
               in such Subsidiary) of the Fair Market Value of the net assets of
               such Subsidiary at the time of such redesignation; and

               (2) any property transferred to or from an Unrestricted
          Subsidiary shall be valued at its Fair Market Value at the time of
          such transfer.

          In the event that Goodyear sells Capital Stock of a Restricted
Subsidiary such that after giving effect to such sale, such Restricted
Subsidiary would no longer constitute a Restricted Subsidiary, any Investment in
such Person remaining after giving effect to such sale shall be deemed to
constitute an Investment made on the date of such sale of Capital Stock.

          "Issuing Bank" shall mean JPMCB, BNP Paribas and KBC Bank NV, and each
other financial institution that has entered into an Issuing Bank Agreement,
each in its capacity as an issuer of Letters of Credit hereunder, and its
successors in such capacity as provided in Section 2.04(i). Each Issuing Bank
may, in its discretion, arrange for one or more Letters of Credit to be issued
by Affiliates or branches of such Issuing Bank, in which case the term "Issuing
Bank" shall include any such Affiliate or branch with respect to Letters of
Credit issued by such Affiliate or branch.

          "Issuing Bank Agreement" means the issuing bank agreements entered
into by JPMCB, BNP Paribas and KBC Bank NV in connection with the Existing
Credit Agreement (each of which agreements shall continue in respect of this
Agreement) and each other agreement in form reasonably satisfactory to the
European J.V., the Administrative Agent and a financial institution pursuant to
which such financial institution agrees to act as an Issuing Bank hereunder.

          "JPMCB" means JPMorgan Chase Bank, N.A., and its successors.

          "JPMEL" means J.P. Morgan Europe Limited, and its successors.

          "Junior Lien Indenture" means the Indenture dated as of March 12,
2004, among Goodyear, the subsidiary guarantors party thereto and Wells Fargo
Bank, N.A., as trustee.

          "J.V. Equity Proceeds" means Net Cash Proceeds from issuances or sales
of Capital Stock (other than to directors, officers or employees of the European
J.V. or any J.V. Subsidiary in connection with compensation or incentive
arrangements) of the European J.V. after the Effective Date.

<PAGE>

                                                                              32

          "J.V. Loan Parties" means the European J.V. and the Subsidiary
Guarantors.

          "J.V. Subsidiary" means any subsidiary of the European J.V.

          "KG" has the meaning set forth in Section 5.08(c).

          "LC Commitment" means, as to any Issuing Bank, the maximum permitted
amount of the LC Exposure that may be attributable to Letters of Credit issued
by such Issuing Bank, as set forth in such Issuing Bank's Issuing Bank
Agreement.

          "LC Disbursement" shall mean a payment made by an Issuing Bank in
respect of a Letter of Credit. The amount of any LC Disbursement made by an
Issuing Bank in US Dollars or Pounds Sterling and not reimbursed by the
applicable Borrower shall be determined as set forth in paragraph (e) or (l) of
Section 2.04, as applicable.

          "LC Exchange Rate" means, on any day, with respect to Euros in
relation to US Dollars or Pounds Sterling, the rate at which Euros may be
exchanged into such currency, as set forth at approximately 12:00 noon, New York
City time, on such day on the applicable Reuters World Currency Page. In the
event that any such rate does not appear on the applicable Reuters World
Currency Page, the LC Exchange Rate shall be determined by reference to such
other publicly available service for displaying exchange rates as may be agreed
upon by the Administrative Agent and the European J.V. or, in the absence of
such agreement, such LC Exchange Rate shall instead be the arithmetic average of
the spot rates of exchange of the Administrative Agent, at or about 11:00 a.m.,
London time, on such date for the purchase of US Dollars or Pounds Sterling, as
the case may be, with Euros for delivery two Business Days later; provided that
if at the time of any such determination, for any reason, no such spot rate is
being quoted, the Administrative Agent, after consultation with the European
J.V., may use any reasonable method it deems appropriate to determine such rate,
and such determination shall be conclusive absent manifest error.

          "LC Exposure" means, at any time, the sum of (a) the aggregate of the
Euro Equivalents of the undrawn amounts of all outstanding Letters of Credit and
(b) the aggregate of the Euro Equivalents of the amounts of all LC Disbursements
that have not yet been reimbursed by or on behalf of the Borrowers at such time.
The LC Exposure of any ABT Lender at any time shall be such Lender's ABT
Percentage of the aggregate LC Exposure.

          "LC Participation Calculation Date" means, with respect to any LC
Disbursement made in a currency other than Euros, (a) the date on which the
Issuing Bank shall advise the Administrative Agent that it purchased with Euros
the currency used to make such LC Disbursement, or (b) if the Issuing Bank shall
not advise the Administrative Agent that it made such a purchase, the date on
which such LC Disbursement is made.

          "Lenders" means the Persons listed on Schedule 2.01 and any other
Person that shall have become a party hereto pursuant to an Assignment and
Assumption,

<PAGE>

                                                                              33

other than any such Person that ceases to be a party hereto pursuant to an
Assignment and Assumption. Unless the context otherwise requires, the term
"Lender" includes the Swingline Lender.

          "Letter of Credit" shall mean any letter of credit issued pursuant to
this Agreement.

          "LIBO Rate" means, with respect to any Eurocurrency Borrowing
denominated in US Dollars or in Pounds Sterling for any Interest Period, the
rate appearing on the applicable page of the Dow Jones Market Service for such
currency (or on any successor or substitute page of such Service, or any
successor to or substitute for such Service, providing rate quotations
comparable to those currently provided on such page of such Service, as
determined by the Administrative Agent from time to time for purposes of
providing quotations of interest rates applicable to deposits in the London
interbank market) at approximately 11:00 a.m., London time, two Business Days
prior to the commencement of such Interest Period, as the rate for deposits in
the applicable currency with a maturity comparable to such Interest Period. In
the event that such rate is not available at such time for any reason with
respect to any such Eurocurrency Borrowing, then the "LIBO Rate" with respect to
such Eurocurrency Borrowing for such Interest Period shall be the rate (rounded
upwards, if necessary, to the next 1/100 of 1%) at which deposits of
US$5,000,000 or L5,000,000, as the case may be, and for a maturity comparable to
such Interest Period are offered by the principal London office of the
Administrative Agent in immediately available funds in the London interbank
market at approximately 11:00 a.m., London time, two Business Days prior to the
commencement of such Interest Period.

          "Lien" means, with respect to any asset, (a) any mortgage, deed of
trust, lien, French delegation of claims, pledge, hypothecation, encumbrance,
charge or security interest in, on or of such asset, and (b) the interest of a
vendor or a lessor under any conditional sale agreement, capital lease or title
retention agreement (or any financing lease having substantially the same
economic effect as any of the foregoing) relating to such asset.

          "Lien Subordination and Intercreditor Agreement" means the Lien
Subordination and Intercreditor Agreement dated as of March 12, 2004, among the
Collateral Agent, Wilmington Trust Company, Goodyear and the US Subsidiary
Guarantors.

          "Loans" means (a) the loans made by the Lenders to any Borrower
pursuant to this Agreement and (b) Swingline Loans.

          "Lux Tires" means Goodyear Luxembourg Tires S.A., a societe anonyme
organized under the laws of Luxembourg.

          "Majority Lenders" means, at any time, Lenders having aggregate
Revolving Credit Exposures and unused Commitments representing at least a
majority of the sum of the total Revolving Credit Exposures and unused
Commitments at such time.

<PAGE>

                                                                              34

          "Master Assignment Agreement" shall mean the Master Assignment and
Acceptance dated as of the date hereof among the Borrowers, the lenders party
thereto and JPMCB.

          "Material Adverse Change" means a material adverse change in or effect
on (a) the business, operations, properties, assets or financial condition
(including as a result of the effects of any contingent liabilities thereon) of
Goodyear and the Subsidiaries, taken as a whole, (b) the ability of the Credit
Parties, taken as a whole, to perform obligations under this Agreement and the
other Credit Documents that are material to the rights or interests of the
Lenders or (c) the rights of or benefits available to the Lenders or the Issuing
Banks under this Agreement and the other Credit Documents that are material to
the interests of the Lenders or the Issuing Banks.

          "Material Indebtedness" means Indebtedness (other than the Loans and
Letters of Credit), or obligations in respect of one or more Swap Agreements, of
any one or more of Goodyear and the Subsidiaries in an aggregate principal
amount exceeding $100,000,000. For purposes of determining Material
Indebtedness, the "principal amount" of the obligations of Goodyear or any
Subsidiary in respect of any Swap Agreement at any time shall be the maximum
aggregate amount (giving effect to any netting agreements) that Goodyear or such
Subsidiary would be required to pay if such Swap Agreement were terminated at
such time, calculated in accordance with the terms of such Swap Agreement.

          "Material Subsidiary" means, at any time, each Subsidiary other than
Subsidiaries that do not represent more than 5% for any such individual
Subsidiary, or more than 10% in the aggregate for all such Subsidiaries, of
either (a) Consolidated Total Assets or (b) Consolidated Revenue for the period
of four fiscal quarters most recently ended.

          "Maturity Date" means April 30, 2012.

          "Moody's" means Moody's Investors Service, Inc., or any successor
thereto.

          "Multiemployer Plan" means a multiemployer plan as defined in Section
4001(a)(3) of ERISA.

          "NAIC" means the National Association of Insurance Commissioners.

          "Net Available Cash" from an Asset Disposition means cash payments
received (including any cash payments received by way of deferred payment of
principal pursuant to a note or installment receivable or otherwise and proceeds
from the sale or other disposition of any securities received as consideration,
in each case only as and when received, but excluding any other consideration
received in the form of assumption by the acquiring Person of Indebtedness or
other obligations relating to the properties or assets that are the subject of
such Asset Disposition or received in any other noncash form) therefrom, in each
case net of:

<PAGE>

                                                                              35

               (1) all legal, accounting, investment banking, title and
          recording tax expenses, commissions and other fees and expenses
          incurred, and all Federal, state, provincial, foreign and local taxes
          required to be paid or accrued as a liability under GAAP, as a
          consequence of such Asset Disposition;

               (2) all payments made on any Indebtedness which is secured by any
          assets subject to such Asset Disposition, in accordance with the terms
          of any Lien upon or other security agreement of any kind with respect
          to such assets, or which must by its terms, or in order to obtain a
          necessary consent to such Asset Disposition, or by applicable law be
          repaid out of the proceeds from such Asset Disposition;

               (3) all distributions and other payments required to be made to
          minority interest holders in Subsidiaries or joint ventures as a
          result of such Asset Disposition; and

               (4) appropriate amounts to be provided by the seller as a
          reserve, in accordance with GAAP, against any liabilities associated
          with the property or other assets disposed of in such Asset
          Disposition and retained by Goodyear or any Restricted Subsidiary
          after such Asset Disposition (but only for so long as such reserve is
          maintained).

          "Net Cash Proceeds" means, with respect to any issuance or sale of
Capital Stock, the cash proceeds of such issuance or sale net of attorneys'
fees, accountants' fees, underwriters' or placement agents' fees, listing fees,
discounts or commissions and brokerage, consultant and other fees actually
incurred in connection with such issuance or sale and net of taxes paid or
payable as a result thereof.

          "Net Intercompany Items" means, in the case of any Subsidiary, (a) the
aggregate amount of the Intercompany Items owed by Goodyear or any other
Subsidiary to such Subsidiary minus (b) the aggregate amount of the Intercompany
Items owed by such Subsidiary to Goodyear or any other Subsidiary.

          "Obligations" means the ABT Obligations and the German Obligations.

          "Other Taxes" means any and all present or future stamp, documentary,
excise, recording, transfer, sales, property or similar taxes, charges or levies
arising from any payment made under any Credit Document or from the execution,
delivery or enforcement of, or otherwise with respect to, any Credit Document.

          "Participant" has the meaning assigned to such term in Section 9.04.

          "PBGC" means the Pension Benefit Guaranty Corporation referred to and
defined in ERISA and any successor entity performing similar functions.

          "Permitted Business" means any business engaged in by Goodyear or any
Restricted Subsidiary on the Effective Date and any Related Business.

<PAGE>

                                                                              36

          "Permitted Encumbrances" means:

          (a) (i) Liens imposed by law for taxes that are not yet due or are
     being contested and (ii) deemed trusts and Liens to which the Priority
     Payables Reserve relates for taxes, assessments or other charges or levies
     that are not yet due and payable;

          (b) carriers', warehousemen's, mechanics', materialmen's, repairmen's
     and other Liens imposed by law, arising in the ordinary course of business
     and securing obligations that are not overdue by more than 30 days (or any
     longer grace period available under the terms of the applicable underlying
     obligation) or are being contested;

          (c) Liens created and pledges and deposits made (including cash
     deposits to secure obligations in respect of letters of credit provided) in
     the ordinary course of business in compliance with workers' compensation,
     unemployment insurance and other social security laws or regulations;

          (d) Liens created and deposits made to secure the performance of bids,
     trade contracts, leases, statutory obligations, appeal bonds, performance
     bonds and other obligations of a like nature, in each case in the ordinary
     course of business, and Liens created and deposits made prior to March 31,
     2003, in the ordinary course of business to secure the performance of
     surety bonds;

          (e) judgment liens;

          (f) supplier's liens in inventory, other assets supplied or accounts
     receivable that result from retention of title or extended retention of
     title arrangements arising in connection with purchases of goods in the
     ordinary course of business; and

          (g) easements, zoning restrictions, rights-of-way and similar
     encumbrances on real property and other Liens incidental to the conduct of
     business or ownership of property that arise automatically by operation of
     law or arise in the ordinary course of business and that do not materially
     detract from the value of the property of Goodyear and the Subsidiaries or
     of the Collateral, in each case taken as a whole, or materially interfere
     with the ordinary conduct of business of Goodyear and the Subsidiaries,
     taken as a whole, or otherwise adversely affect in any material respect the
     rights or interests of the Lenders;

provided that (except as provided in clause (d) above) the term "Permitted
Encumbrances" shall not include any Lien securing Indebtedness for borrowed
money.

          "Permitted Investment" means an Investment by Goodyear or any
Restricted Subsidiary (other than the European J.V. or any J.V. Subsidiary) in:

               (1) Goodyear, a Restricted Subsidiary or a Person that will, upon
          the making of such Investment, become a Restricted Subsidiary;

<PAGE>

                                                                              37

               (2) another Person if as a result of such Investment such other
          Person is merged or consolidated with or into, or transfers or conveys
          all or substantially all its assets to, Goodyear or a Restricted
          Subsidiary;

               (3) Temporary Cash Investments;

               (4) receivables owing to Goodyear or any Restricted Subsidiary if
          created or acquired in the ordinary course of business and payable or
          dischargeable in accordance with customary trade terms; provided,
          however, that such trade terms may include such concessionary trade
          terms as Goodyear or any such Restricted Subsidiary deems reasonable
          under the circumstances;

               (5) payroll, travel and similar advances to cover matters that
          are expected at the time of such advances ultimately to be treated as
          expenses for accounting purposes and that are made in the ordinary
          course of business;

               (6) loans or advances to employees made in the ordinary course of
          business of Goodyear or such Restricted Subsidiary;

               (7) stock, obligations or securities received in settlement of
          disputes with customers or suppliers or debts (including pursuant to
          any plan of reorganization or similar arrangement upon insolvency of a
          debtor) created in the ordinary course of business and owing to
          Goodyear or any Restricted Subsidiary or in satisfaction of judgments;

               (8) any Person to the extent such Investment represents the non
          cash portion of the consideration received for an Asset Disposition
          that was made pursuant to and in compliance with Section 6.04;

               (9) a Receivables Entity or any Investment by a Receivables
          Entity in any other Person in connection with a Qualified Receivables
          Transaction, including Investments of funds held in accounts permitted
          or required by the arrangements governing such Qualified Receivables
          Transaction or any related Indebtedness; provided, however, that any
          Investment in a Receivables Entity is in the form of a Purchase Money
          Note, contribution of additional receivables or an equity interest;

               (10) any Person to the extent such Investments consist of prepaid
          expenses, negotiable instruments held for collection and lease,
          utility and workers' compensation, performance and other similar
          deposits made in the ordinary course of business by Goodyear or any
          Restricted Subsidiary;

               (11) any Person to the extent such Investments consist of Hedging
          Obligations otherwise permitted under Section 6.01;

<PAGE>

                                                                              38

               (12) any Person to the extent such Investment in such Person
          existed on the Effective Date and any Investment that replaces,
          refinances or refunds such an Investment, provided that the new
          Investment is in an amount that does not exceed that amount replaced,
          refinanced or refunded and is made in the same Person as the
          Investment replaced, refinanced or refunded;

               (13) advances to, and Guarantees for the benefit of, customers,
          dealers or suppliers made in the ordinary course of business and
          consistent with past practice; and

               (14) any Person to the extent such Investment, when taken
          together with all other Investments made pursuant to this clause (14)
          and then outstanding on the date such Investment is made, does not
          exceed the greater of (A) the sum of (i) $500,000,000 and (ii) any
          amounts under Section 6.02(a)(3)(iv)(x) that were excluded by
          operation of the proviso in Section 6.02(a)(3)(iv) and which excluded
          amounts are not otherwise included in Consolidated Net Income or
          intended to be permitted under any of clauses (1) through (13) of this
          definition and (B) 5.0% of Consolidated assets of Goodyear as of the
          end of the most recent fiscal quarter for which financial statements
          of Goodyear have been filed with the SEC.

          "Permitted J.V. Investment" means an Investment by the European J.V.
or a Restricted J.V. Subsidiary in:

               (1) the European J.V., a Restricted J.V. Subsidiary or a Person
          that will, upon the making of such Investment, become a Restricted
          J.V. Subsidiary;

               (2) another Person if as a result of such Investment such other
          Person is merged or consolidated with or into, or transfers or conveys
          all or substantially all its assets to, the European J.V. or a
          Restricted J.V. Subsidiary;

               (3) Temporary Cash Investments;

               (4) any Investment in Goodyear or any Subsidiary in the form of a
          transfer of assets used in or directly relating to any manufacturing
          process (but excluding any cash or financial asset) from a
          jurisdiction having higher manufacturing costs to a jurisdiction
          having lower manufacturing costs; provided that after giving effect to
          any such transfer or related series of transfers of assets having an
          aggregate book value in excess of $5,000,000, the aggregate book value
          of all assets subject to all such transfers involving assets having an
          aggregate book value in excess of $5,000,000 after the Effective Date
          shall not exceed $100,000,000;

<PAGE>

                                                                              39

               (5) the acquisition of any Capital Stock; provided that the
          aggregate consideration paid by the European J.V. and the Restricted
          J.V. Subsidiaries in all such acquisitions (including Indebtedness
          assumed by the European J.V. or any Restricted J.V. Subsidiary) shall
          not exceed $200,000,000 plus the aggregate amount of J.V. Equity
          Proceeds received after the Effective Date that shall not have been
          used to make other Investments of the European J.V. and the Restricted
          J.V. Subsidiaries under this clause (5);

               (6) Guarantees not otherwise permitted under Section 6.02(c)
          Incurred in the ordinary course of business and consistent with past
          practices in an aggregate amount for all such Guarantees by the
          European J.V. and the Restricted J.V. Subsidiaries at any time
          outstanding not exceeding $25,000,000;

               (7) Investments constituting loans or advances by the European
          J.V. or any Restricted J.V. Subsidiary to Goodyear or any of its
          Subsidiaries as part of cash management consistent with past practices
          in an aggregate amount for all such Investments at any time
          outstanding not exceeding $75,000,000;

               (8) Investments in Subsidiaries or Goodyear; provided that no
          Investment shall be made by any Credit Party in a Subsidiary that is
          not a Credit Party or by a J.V. Loan Party in Goodyear or a Subsidiary
          that is not a J.V. Loan Party pursuant to this clause (8) except
          Investments (A) to fund working capital needs of such Subsidiary, (B)
          to replace amounts available under credit facilities or other
          financings of such Subsidiary existing on the date hereof that shall
          have matured or shall have been terminated or reduced, (C) to cover
          losses from operations of such Subsidiary and (D) to provide funds for
          capital expenditures or acquisitions permitted to be made by such
          Subsidiary; provided further, that Capital Stock in any J.V.
          Subsidiary may not be transferred to any Subsidiary that is not the
          European J.V. or a J.V. Subsidiary;

               (9) stock, obligations or securities received in settlement of
          disputes with customers or suppliers or debts (including pursuant to
          any plan of reorganization or similar arrangement upon insolvency of a
          debtor) created in the ordinary course of business and owing to the
          European J.V. or any Restricted J.V. Subsidiary or in satisfaction of
          judgments;

               (10) any Person to the extent such Investment represents the non
          cash portion of the consideration received for an Asset Disposition
          that was made pursuant to and in compliance with Section 6.04;

               (11) loans and advances to officers and employees of the European
          J.V. and the Restricted J.V. Subsidiaries in the ordinary course of
          business;

<PAGE>

                                                                              40

               (12) any Person to the extent such Investments consist of prepaid
          expenses, negotiable instruments held for collection and lease,
          utility and workers' compensation, performance and other similar
          deposits made in the ordinary course of business by the European J.V.
          or any Restricted J.V. Subsidiary;

               (13) a Receivables Entity or any Investment by a Receivables
          Entity in any other Person in connection with a Qualified Receivables
          Transaction in respect of accounts receivable of a Restricted J.V.
          Subsidiary, including Investments of funds held in accounts permitted
          or required by the arrangements governing such Qualified Receivables
          Transaction or any related Indebtedness; provided, however, that any
          Investment in a Receivables Entity is in the form of a Purchase Money
          Note, contribution of additional receivables or an equity interest;

               (14) receivables owing to the European J.V. or any Restricted
          J.V. Subsidiary if created or acquired in the ordinary course of
          business and payable or dischargeable in accordance with customary
          trade terms; provided, however, that such trade terms may include such
          concessionary trade terms as the European J.V. or any such Restricted
          J.V. Subsidiary deems reasonable under the circumstances;

               (15) payroll, travel and similar advances to cover matters that
          are expected at the time of such advances ultimately to be treated as
          expenses for accounting purposes and that are made in the ordinary
          course of business;

               (16) any Person to the extent such Investments consist of Hedging
          Obligations otherwise permitted under Section 6.01;

               (17) any Person to the extent such Investment in such Person
          existed on the Effective Date and any Investment that replaces,
          refinances or refunds such an Investment, provided that the new
          Investment is in an amount that does not exceed that amount replaced,
          refinanced or refunded and is made in the same Person as the
          Investment replaced, refinanced or refunded;

               (18) advances to, and Guarantees for the benefit of, customers,
          dealers or suppliers made in the ordinary course of business and
          consistent with past practice; and

               (19) Investments not permitted by any other clause of this
          definition in an aggregate amount at any time outstanding not greater
          than $25,000,000.

          "Person" means any natural person, corporation, limited liability
company, trust, joint venture, association, company, partnership, Governmental
Authority or other entity.

<PAGE>

                                                                              41

          "Plan" means any employee pension benefit plan (other than a
Multiemployer Plan) subject to the provisions of Title IV or Section 302 of
ERISA or Section 412 of the Code, and in respect of which Goodyear, any
Subsidiary or any ERISA Affiliate is (or, if such plan were terminated, would
under Section 4069 of ERISA be deemed to be) an "employer" as defined in Section
3(5) of ERISA.

          "Pounds Sterling" or "L" means the lawful currency of the United
Kingdom.

          "Preferred Stock," as applied to the Capital Stock of any Person,
means Capital Stock of any class or classes (however designated) that is
preferred as to the payment of dividends, or as to the distribution of assets
upon any voluntary or involuntary liquidation or dissolution of such Person,
over shares of Capital Stock of any other class of such Person.

          "Principal European Subsidiary" means, any J.V. Subsidiary (other than
a Borrower) organized under the laws of the Federal Republic of Germany,
Luxembourg, the Republic of France or the United Kingdom with Total Assets
having a book value in excess of $10,000,000 as of December 31, 2006, or if
later, as of the end of the most recent fiscal quarter for which financial
statements have been delivered pursuant to Section 5.01(a) or (b).

          "Priority Payables Reserve" means, at any time, the sum, without
duplication, of any deductions made pursuant to the definitions contained in the
First Lien Agreement of "Additional Inventory Reserves", "Inventory Reserves",
"Eligible Inventory" and "Inventory Value", and the full amount of the
liabilities at such time which have a trust imposed to provide for payment
thereof or a security interest, Lien or charge ranking or capable of ranking, in
each case senior to or pari passu with the Liens created under the Security
Documents (as defined in the First Lien Agreement) under Canadian federal,
provincial, territorial, county, municipal or local law with respect to claims
for goods and services taxes, sales tax, income tax, workers' compensation
obligations, vacation pay or pension fund obligations.

          "Purchase Money Indebtedness" means Indebtedness:

               (1) consisting of the deferred purchase price of property, plant
          and equipment, conditional sale obligations, obligations under any
          title retention agreement and other obligations Incurred in connection
          with the acquisition, construction or improvement of such asset, in
          each case where the amount of such Indebtedness does not exceed the
          greater of (A) the cost of the asset being financed and (B) the Fair
          Market Value of such asset; and

               (2) Incurred to finance such acquisition, construction or
          improvement by Goodyear or a Restricted Subsidiary of such asset;

provided, however, that such Indebtedness is Incurred within 180 days after such
acquisition or the completion of such construction or improvement.
<PAGE>

                                                                              42

          "Purchase Money Note" means a promissory note of a Receivables Entity
evidencing a line of credit, which may be irrevocable, from Goodyear or any
Subsidiary of Goodyear to a Receivables Entity in connection with a Qualified
Receivables Transaction, which note:

               (1) shall be repaid from cash available to the Receivables
          Entity, other than:

                    (A) amounts required to be established as reserves;

                    (B) amounts paid to investors in respect of interest;

                    (C) principal and other amounts owing to such investors; and

                    (D) amounts paid in connection with the purchase of newly
               generated receivables; and

               (2) may be subordinated to the payments described in clause (A).

          "Qualified Receivables Transaction" means any transaction or series of
transactions that may be entered into by Goodyear or any of its Subsidiaries
pursuant to which Goodyear or any of its Subsidiaries may sell, convey or
otherwise transfer to:

               (1) a Receivables Entity (in the case of a transfer by Goodyear
          or any of its Subsidiaries); or

               (2) any other Person (in the case of a transfer by a Receivables
          Entity);

or may grant a security interest in, any accounts receivable (whether now
existing or arising in the future) of Goodyear or any of its Subsidiaries, and
any assets related thereto including, without limitation, all collateral
securing such accounts receivable, all contracts and all Guarantees or other
obligations in respect of such accounts receivable, proceeds of such accounts
receivable and other assets which are customarily transferred or in respect of
which security interests are customarily granted in connection with asset
securitization transactions involving accounts receivable; provided, however,
that the financing terms, covenants, termination events and other provisions
thereof shall be market terms (as determined in good faith by a Financial
Officer of Goodyear); and provided further, however, that no such transaction or
series of transactions shall be a Qualified Receivables Transaction if any of
the accounts receivable subject thereto is or would absent such transaction or
series of transactions otherwise be subject to a Lien securing any European Bank
Indebtedness.

          The grant of a security interest in any accounts receivable of
Goodyear or any of its Restricted Subsidiaries to secure Bank Indebtedness shall
not be deemed a Qualified Receivables Transaction.

          "Receivables Entity" means a (a) Wholly Owned Subsidiary of Goodyear
which is a Restricted Subsidiary and which is designated by the Board of
Directors (as

<PAGE>

                                                                              43

provided below) as a Receivables Entity or (b) another Person engaging in a
Qualified Receivables Transaction with Goodyear which Person engages in the
business of the financing of accounts receivable, and in either of clause (a) or
(b):

               (1) no portion of the Indebtedness or any other obligations
          (contingent or otherwise) of which

                    (A) is Guaranteed by Goodyear or any Subsidiary of Goodyear
               (excluding Guarantees of obligations (other than the principal
               of, and interest on, Indebtedness) pursuant to Standard
               Securitization Undertakings);

                    (B) is recourse to or obligates Goodyear or any Subsidiary
               of Goodyear in any way other than pursuant to Standard
               Securitization Undertakings; or

                    (C) subjects any property or asset of Goodyear or any
               Subsidiary of Goodyear, directly or indirectly, contingently or
               otherwise, to the satisfaction thereof, other than pursuant to
               Standard Securitization Undertakings;

               (2) which is not an Affiliate of Goodyear or with which neither
          Goodyear nor any Subsidiary of Goodyear has any material contract,
          agreement, arrangement or understanding other than on terms which
          Goodyear reasonably believes to be no less favorable to Goodyear or
          such Subsidiary than those that might be obtained at the time from
          Persons that are not Affiliates of Goodyear; and

               (3) to which neither Goodyear nor any Subsidiary of Goodyear has
          any obligation to maintain or preserve such entity's financial
          condition or cause such entity to achieve certain levels of operating
          results.

          Any such designation by the Board of Directors shall be evidenced to
the Administrative Agent by filing with the Administrative Agent a certified
copy of the resolution of the Board of Directors giving effect to such
designation and a certificate of a Financial Officer certifying that such
designation complied with the foregoing conditions.

          "Reference Date" means March 12, 2004.

          "Refinance" means, in respect of any Indebtedness, to refinance,
extend, renew, refund, repay, prepay, redeem, defease or retire, or to issue
other Indebtedness in exchange or replacement for, such Indebtedness, including,
in any such case from time to time, after the discharge of the Indebtedness
being Refinanced. "Refinanced" and "Refinancing" shall have correlative
meanings.

          "Refinancing Indebtedness" means Indebtedness that is Incurred to
Refinance (including pursuant to any defeasance or discharge mechanism) any

<PAGE>

                                                                              44

Indebtedness of Goodyear or any Restricted Subsidiary existing on the Effective
Date or Incurred in compliance with this Agreement (including Indebtedness of
Goodyear that Refinances Refinancing Indebtedness); provided, however, that:

               (1) the Refinancing Indebtedness has a Stated Maturity no earlier
          than the Stated Maturity of the Indebtedness being Refinanced;

               (2) the Refinancing Indebtedness has an Average Life at the time
          such Refinancing Indebtedness is Incurred that is equal to or greater
          than the Average Life of the Indebtedness being refinanced;

               (3) such Refinancing Indebtedness is Incurred in an aggregate
          principal amount (or if Incurred with original issue discount, an
          aggregate issue price) that is equal to or less than the aggregate
          principal amount of the Indebtedness being refinanced (or if issued
          with original issue discount, the aggregate accreted value) then
          outstanding (or that would be outstanding if the entire committed
          amount of any credit facility being Refinanced were fully drawn (other
          than any such amount that would have been prohibited from being drawn
          pursuant to Section 6.01) (plus fees and expenses, including any
          premium and defeasance costs);

               (4) if the Indebtedness being Refinanced is subordinated in right
          of payment to the Obligations, such Refinancing Indebtedness is
          subordinated in right of payment to the Obligations at least to the
          same extent as the Indebtedness being Refinanced;

               (5) if Incurred by Goodyear or any US Subsidiary Guarantor,
          either (A) such Refinancing Indebtedness is not secured by Liens on
          any assets other than the assets that secured the Indebtedness being
          refinanced or (B) such Refinancing Indebtedness, taken together with
          the aggregate outstanding amount at the time of U.S. Bank Indebtedness
          and Senior Subordinated-Lien Indebtedness that, in each case,
          constitutes Secured Indebtedness, shall not exceed $3,900,000,000; and

               (6) if Incurred by the European J.V. or any Restricted J.V.
          Subsidiary, the Refinancing Indebtedness is not secured by Liens on
          any assets other than the assets that secured the Indebtedness being
          refinanced, and any such Liens have no greater priority than the Liens
          securing the Indebtedness being refinanced;

provided further, however, that Refinancing Indebtedness shall not include:

                    (A) Indebtedness of a Restricted Subsidiary that is not a US
               Subsidiary Guarantor that Refinances Indebtedness of Goodyear; or

                    (B) Indebtedness of Goodyear or a Restricted Subsidiary that
               Refinances Indebtedness of an Unrestricted Subsidiary.

<PAGE>

                                                                              45

          "Register" has the meaning set forth in Section 9.04.

          "Related Business" means any business reasonably related, ancillary or
complementary to the business of Goodyear and its Restricted Subsidiaries on the
Effective Date.

          "Related Parties" means, with respect to any specified Person, such
Person's Affiliates and the respective directors, officers, employees, agents,
counsel and other advisors of such Person and such Person's Affiliates.

          "Restricted J.V. Subsidiary" means any J.V. Subsidiary that is a
Restricted Subsidiary.

          "Restricted Payment" in respect of any Person means:

               (1) the declaration or payment of any dividend, any distribution
          on or in respect of its Capital Stock or any similar payment
          (including any payment in connection with any merger or consolidation
          involving Goodyear or any Restricted Subsidiary) to the direct or
          indirect holders of its Capital Stock in their capacity as such,
          except (A) dividends or distributions payable solely in its Capital
          Stock (other than Disqualified Stock or, in the case of a Restricted
          Subsidiary, Preferred Stock), (B) in the case of such payments by
          Goodyear or any Restricted Subsidiary other than the European J.V. or
          any Restricted J.V. Subsidiary, dividends or distributions payable to
          Goodyear or a Restricted Subsidiary (and, if such Restricted
          Subsidiary has Capital Stock held by Persons other than Goodyear or
          other Restricted Subsidiaries, to such other Persons on no more than a
          pro rata basis), and (C) in the case of such payments by the European
          J.V. or any Restricted J.V. Subsidiary, dividends or distributions
          payable to the European J.V. or a Restricted J.V. Subsidiary (and, if
          such Restricted J.V. Subsidiary has Capital Stock held by Persons
          other than the European J.V. or other Restricted J.V. Subsidiaries, to
          such other Persons on no more than a pro rata basis);

               (2) the purchase, repurchase, redemption, retirement or other
          acquisition ("Purchase") for value of any Capital Stock of Goodyear
          held by any Person (other than (A) in the case of such transactions by
          Goodyear or a Restricted Subsidiary other than the European J.V. or
          any J.V. Subsidiary, such Capital Stock held by Goodyear or any
          Restricted Subsidiary, and (B) in the case of such transactions by the
          European J.V. or a Restricted J.V. Subsidiary, such Capital Stock held
          by the European J.V. or a Restricted J.V. Subsidiary) or any Capital
          Stock of a Restricted Subsidiary held by any affiliate of such Person
          (other than (A) in the case of such transactions by Goodyear or a
          Restricted Subsidiary other than the European J.V. or any J.V.
          Subsidiary, such Capital Stock held by a Restricted Subsidiary and (B)
          in the case of such transactions by the European J.V. or a Restricted
          J.V. Subsidiary, such Capital Stock held by

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                                                                              46

          the European J.V. or a Restricted J.V. Subsidiary) (other than in
          exchange for Capital Stock of Goodyear that is not Disqualified
          Stock);

               (3) the Purchase for value, prior to scheduled maturity, any
          scheduled repayment or any scheduled sinking fund payment, of any
          Subordinated Obligations (other than the Purchase for value of
          Subordinated Obligations acquired in anticipation of satisfying a
          sinking fund obligation, principal installment or final maturity, in
          each case due within one year of the date of such Purchase; provided
          that the exception in this parenthetical clause shall be limited in
          the case of payments by the European J.V. or any Restricted J.V.
          Subsidiary to payments in respect of Subordinated Obligations of the
          European J.V. or any Restricted J.V. Subsidiary); or

               (4) any Investment (other than (A) in the case of Goodyear or any
          Restricted Subsidiary other than the European J.V. or any J.V.
          Subsidiary, a Permitted Investment, and (B) in the case of the
          European J.V. or any J.V. Subsidiary, a Permitted J.V. Investment) in
          any Person.

          "Restricted Subsidiary" means any Subsidiary of Goodyear other than an
Unrestricted Subsidiary.

          "Revolving Borrowing" shall mean a Borrowing comprising Revolving
Loans.

          "Revolving Commitment" means an ABT Commitment or a German Commitment.

          "Revolving Credit Exposure" means, with respect to any Lender at any
time, the sum of such Lender's ABT Credit Exposure and German Credit Exposure at
such time.

          "Revolving Lender" means a Lender with a Revolving Commitment or, if
the Revolving Commitments have terminated or expired, a Lender with Revolving
Credit Exposure.

          "Revolving Loan" means an ABT Loan or a German Loan.

          "Sale/Leaseback Transaction" means an arrangement relating to
property, plant and equipment now owned or hereafter acquired by Goodyear or a
Restricted Subsidiary whereby Goodyear or a Restricted Subsidiary transfers such
property to a Person and Goodyear or such Restricted Subsidiary leases it from
such Person, other than (i) leases between Goodyear and a Restricted Subsidiary
or between Restricted Subsidiaries or (ii) any such transaction entered into
with respect to any property, plant and equipment or any improvements thereto at
the time of, or within 180 days after, the acquisition or completion of
construction of such property, plant and equipment or such improvements (or, if
later, the commencement of commercial operation of any such

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                                                                              47

property, plant and equipment), as the case may be, to finance the cost of such
property, plant and equipment or such improvements, as the case may be.

          "SAVA" means Sava Tires, d.o.o., a corporation organized under the
laws of the Republic of Slovenia.

          "SEC" means the Securities and Exchange Commission.

          "Second Lien Agreement" means the Amended and Restated Second Lien
Credit Agreement dated as of the date hereof, among Goodyear, certain lenders
and JPMCB, as administrative agent, as amended, restated, supplemented, waived,
replaced (whether or not upon termination, and whether with the original lenders
or otherwise), refinanced, restructured or otherwise modified from time to time
(except to the extent that any such amendment, restatement, supplement, waiver,
replacement, refinancing, restructuring or other modification thereto would be
prohibited by the terms of this Agreement, unless otherwise agreed to by the
Majority Lenders).

          "Second Lien Guarantee and Collateral Agreement" means the Guarantee
and Collateral Agreement among Goodyear, the Subsidiary Guarantors thereunder,
the Grantors thereunder, certain other Subsidiaries and the collateral agent
under the Second Lien Agreement, dated as of April 8, 2005, as from time to time
amended, supplemented or otherwise modified (subject to any restrictions on such
amendments, supplements or modifications set forth herein).

          "Second Lien Indebtedness" means any and all amounts payable under or
in respect of the Second Lien Agreement and any Refinancing Indebtedness with
respect thereto or with respect to such Refinancing Indebtedness, as amended
from time to time, including principal, premium (if any), interest (including
interest accruing on or after the filing of any petition in bankruptcy or for
reorganization relating to Goodyear whether or not a claim for post-filing
interest is allowed in such proceedings), fees, charges, expenses, reimbursement
obligations and all other amounts payable thereunder or in respect thereof.

          "Secured Indebtedness" means any Indebtedness of Goodyear secured by a
Lien. "Secured Indebtedness" of a Subsidiary has a correlative meaning.

          "Secured Parties" means the Administrative Agent, the Collateral
Agent, each Issuing Bank and each Lender. For purposes of Section 9.15 and each
Security Document, "Secured Parties" shall also include each other Person to
which is owed, as applicable, German Obligations or ABT Obligations, and which
has signed an Affiliate Authorization or the Amendment and Restatement
Agreement.

          "Security Agreement" means any security agreement, pledge agreement,
charge agreement, mortgage, debenture or similar agreement, instrument or
security document, or any supplement thereto creating a Lien on any assets or
rights to secure any of the Obligations or any confirmation or similar
instrument in relation to such a Lien.

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                                                                              48

          "Security Documents" means the Guarantee and Collateral Agreement, the
German security trust agreement in respect of the German Security Agreements,
the Security Agreements and each other instrument or document delivered in
connection with the cash collateralization of Letters of Credit or pursuant to
Section 5.08 to secure any of the Obligations.

          "Senior Indebtedness" of Goodyear or any US Subsidiary Guarantor, as
the case may be, means the principal of, premium (if any) and accrued and unpaid
interest on (including interest accruing on or after the filing of any petition
in bankruptcy or for reorganization of Goodyear or any US Subsidiary Guarantor,
as applicable, regardless of whether or not a claim for post-filing interest is
allowed in such proceedings), and fees and other amounts owing in respect of
Bank Indebtedness, Indebtedness under the 2006 Indenture (in the case of
Goodyear) and Guarantees thereof (in the case of the US Subsidiary Guarantors)
and all other Indebtedness of Goodyear or any US Subsidiary Guarantor, as
applicable, whether outstanding on the 2006 Indenture Closing Date or thereafter
Incurred, unless in the instrument creating or evidencing the same or pursuant
to which the same is outstanding it is provided that such obligations are
subordinated in right of payment to the Indebtedness under the 2006 Indenture or
such US Subsidiary Guarantor's Guarantee thereof, as applicable; provided,
however, that Senior Indebtedness of Goodyear or any US Subsidiary Guarantor
shall not include: (a) any obligation of Goodyear to any Subsidiary of Goodyear
or of such US Subsidiary Guarantor to Goodyear or any other Subsidiary of
Goodyear; (b) any liability for Federal, state, local or other taxes owed or
owing by Goodyear or such US Subsidiary Guarantor, as applicable; (c) any
accounts payable or other liability to trade creditors arising in the ordinary
course of business (including Guarantees thereof or instruments evidencing such
liabilities); (d) any Indebtedness or obligation of Goodyear (and any accrued
and unpaid interest in respect thereof) that by its terms is subordinate or
junior in right of payment to any other Indebtedness or obligation of Goodyear
or such US Subsidiary Guarantor, as applicable, including any Subordinated
Obligations (as defined in the 2006 Indenture) of Goodyear or such US Subsidiary
Guarantor, as applicable; (e) any obligations with respect to Capital Stock; or
(f) any Indebtedness Incurred in violation of this Agreement.

          "Senior Subordinated-Lien Collateral Agent" means, as to any Senior
Subordinated-Lien Indebtedness, the collateral agent under the applicable Senior
Subordinated-Lien Indebtedness Security Documents.

          "Senior Subordinated-Lien Governing Documents" means each Indenture or
other agreement or instrument providing for the issuance or setting forth the
terms of any Senior Subordinated-Lien Indebtedness.

          "Senior Subordinated-Lien Indebtedness" means Indebtedness of Goodyear
that (a) is secured by Liens permitted under Section 6.06(b), but that is not
secured by Liens on any additional assets, (b) constitutes Initial Junior
Indebtedness or Designated Junior Obligations under and as defined in the Lien
Subordination and Intercreditor Agreement, and the Liens securing which are
subordinated under the Lien Subordination and Intercreditor Agreement to the
Liens securing the obligations under the First Lien Agreement and the Second
Lien Agreement and (c) does not contain

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                                                                              49

provisions inconsistent with the restrictions of Schedule 1.01B. Each of
Goodyear's 11% Senior Secured Notes due 2011 and its Senior Secured Floating
Rate Notes due 2011 issued on March 12, 2004, and the Indebtedness under the
Third Lien Agreement are Senior Subordinated-Lien Indebtedness.

          "Senior Subordinated-Lien Obligations" means, as to any Senior
Subordinated-Lien Indebtedness, (a) the principal of and all premium or
make-whole amounts, if any, and interest payable in respect of such Senior
Subordinated-Lien Indebtedness, (b) any amounts payable under Guarantees of such
Senior Subordinated-Lien Indebtedness by Subsidiaries and (c) all other amounts
payable by Goodyear or any Subsidiary under such Senior Subordinated-Lien
Indebtedness, the applicable Senior Subordinated-Lien Security Documents (to the
extent such amounts relate to such Senior Subordinated-Lien Indebtedness) or the
applicable Senior Subordinated-Lien Governing Documents.

          "Senior Subordinated-Lien Security Documents" means, as to any Senior
Subordinated-Lien Indebtedness, the security agreements, pledge agreements,
mortgages and other documents creating Liens on assets of Goodyear and the US
Subsidiary Guarantors to secure the applicable Senior Subordinated-Lien
Obligations.

          "Specified Asset Sale" means (i) the sale of all or a substantial
portion of the assets and liabilities of Goodyear's Engineered Products Division
or (ii) the sale of all or a portion of Goodyear's properties in Akron, Summit
County, Ohio.

          "Specified Jurisdiction" means The United States of America, Canada,
the Federal Republic of Germany, Luxembourg, the Netherlands, the Republic of
France and the United Kingdom.

          "Standard & Poor's" means Standard & Poor's Ratings Services, a
division of The McGraw-Hill Companies, Inc., or any successor thereto.

          "Standard Securitization Undertakings" means representations,
warranties, covenants and indemnities entered into by Goodyear or any Subsidiary
of Goodyear which, taken as a whole, are customary in an accounts receivable
transaction.

          "Stated Maturity" means, with respect to any Indebtedness, the date
specified in the documentation governing such Indebtedness as the fixed date on
which the final payment of principal of such Indebtedness is due and payable,
including pursuant to any mandatory redemption provision (but excluding any
provision providing for the repurchase of such Indebtedness at the option of the
holder thereof upon the happening of any contingency beyond the control of
Goodyear unless such contingency has occurred). The "Stated Maturity" of the
Obligations means the Maturity Date.

          "Statutory Reserves" means, with respect to any currency, the
aggregate of the maximum reserve, liquid asset, fee or similar requirements
(including any marginal, special, emergency or supplemental reserves or other
requirements) established by any central bank, monetary authority, the Board or
other Governmental Authority for any category of deposits or liabilities
customarily used to fund loans in such currency,

<PAGE>

                                                                              50

expressed in the case of each such requirement as a decimal, provided that
Statutory Reserves shall not include any such requirements of the Bank of
England, the European Central Bank, the European System of Central Banks or any
other monetary or other authority to the extent covered by Section 2.20. Such
reserve percentages shall, in the case of US Dollar denominated Loans, include
those imposed pursuant to Regulation D of the Board. Eurocurrency Loans shall be
deemed to be subject to such reserve, liquid asset or similar requirements
without benefit of or credit for proration, exemptions or offsets that may be
available from time to time to any Lender under any applicable law, rule or
regulation, including Regulation D. Statutory Reserves shall be adjusted
automatically on and as of the effective date of any change in any reserve,
liquid asset or similar requirement.

          "Subordinated Obligation" of Goodyear or any US Subsidiary Guarantor
means any Indebtedness of Goodyear or a US Subsidiary Guarantor (whether
outstanding on the Effective Date or thereafter Incurred) that by its terms is
subordinate or junior in right of payment to the Obligations. "Subordinated
Obligation" of the European J.V. or any Subsidiary Guarantor means any
Indebtedness of the European J.V. or such Subsidiary Guarantor (whether
outstanding on the Effective Date or thereafter Incurred) (a) that by its terms
is subordinate or junior in right of payment to the Obligations or (b) that is
not Secured Indebtedness or (c) that is secured subject to an agreement
subordinating its Liens to those securing the Obligations.

          "subsidiary" means, with respect to any Person (the "parent") at any
date, any corporation, limited liability company, partnership, association or
other entity the accounts of which are consolidated with those of the parent in
the parent's consolidated financial statements in accordance with GAAP as of
such date, as well as any other corporation, limited liability company,
partnership, association or other entity of which securities or other ownership
interests representing more than 50% of the equity or more than 50% of the
ordinary voting power or, in the case of a partnership, more than 50% of the
general partnership interests are, as of such date, owned, controlled or held by
the parent or one or more subsidiaries of the parent or by the parent and one or
more subsidiaries of the parent.

          "Subsidiary" means any subsidiary of Goodyear (other than Tire & Wheel
Assemblies, Inc. at any time when not more than 50% of the Capital Stock or 50%
of the voting power are, as of such date, owned or Controlled by Goodyear).

          "Subsidiary Guarantors" means (a) each Borrower (other than the
European J.V.), and (b) each J.V. Subsidiary (other than a Borrower) that is, or
is required to be, a party to the Guarantee and Collateral Agreement.

          "Swap Agreement" means any agreement in respect of any Hedging
Obligations.

          "Swingline Exposure" shall mean, at any time, the sum of the amounts
of Swingline Loans outstanding at such time. The Swingline Exposure of any
Lender at any

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                                                                              51

time shall be such Lender's ABT Percentage of the total Swingline Exposure at
such time.

          "Swingline Lender" shall mean JPMCB, in its capacity as lender of
Swingline Loans hereunder.

          "Swingline Loan" shall mean a Loan made by the Swingline Lender
pursuant to Section 2.05.

          "Swingline Rate" means, with respect to any Swingline Loan, (a) the
rate at which Euro deposits with interest periods of one day are offered by
JPMCB in the London interbank market at the time the Administrative Agent
determines such rate on such day, divided by (b) 1.00 minus the Statutory
Reserves applicable to such Swingline Loan.

          "Taxes" means any and all present or future taxes, levies, imposts,
duties, deductions, charges or withholdings imposed by any Governmental
Authority.

          "Temporary Cash Investments" means any of the following:

          (a) direct obligations of, or obligations the principal of and
     interest on which are unconditionally guaranteed by, the United States of
     America (or by any agency thereof to the extent such obligations are backed
     by the full faith and credit of the United States of America), in each case
     maturing within one year from the date of acquisition thereof;

          (b) investments in commercial paper maturing within 270 days from the
     date of acquisition thereof, and having, at such date of acquisition,
     ratings of A2 or higher from Standard & Poor's and P2 or higher from
     Moody's;

          (c) investments in certificates of deposit, banker's acceptances and
     time deposits maturing within 180 days from the date of acquisition thereof
     and issued or guaranteed by or placed with, and money market deposit
     accounts issued or offered by any commercial bank organized under the laws
     of the United States of America or any state thereof which has a short-term
     deposit rating of A1 from Standard & Poor's and P1 from Moody's and has a
     combined capital and surplus and undivided profits of not less than
     $500,000,000;

          (d) fully collateralized repurchase agreements with a term of not more
     than 30 days for securities described in clause (a) above and entered into
     with a financial institution described in clause (c) above;

          (e) money market funds that (i) comply with the criteria set forth in
     SEC Rule 2a-7 under the Investment Company Act of 1940, (ii) are rated AAA
     by Standard & Poor's and Aaa by Moody's and (iii) have portfolio assets of
     at least $3,000,000,000;

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                                                                              52

          (f) investments of the type and maturity described in clauses (b)
     through (e) of foreign obligors, which investments or obligor have ratings
     described in such clauses or equivalent ratings from comparable foreign
     rating agencies (and with respect to clause (e), are not required to comply
     with the Rule 2a-7 criteria);

          (g) investments of the type and maturity described in clause (c) in
     any obligor organized under the laws of a jurisdiction other than the
     United States that (A) is a branch or subsidiary of a Lender or the
     ultimate parent company of a Lender under any of the Credit Facilities
     Agreements (but only if such Lender meets the ratings and capital, surplus
     and undivided profits requirements of such clause (c)) or (B) carries a
     rating at least equivalent to the rating of the sovereign nation in which
     it is located; and

          (h) in the case of any Foreign Subsidiary, (i) marketable direct
     obligations issued or unconditionally guaranteed by the sovereign nation in
     which such Foreign Subsidiary is organized and is conducting business or
     issued by an agency of such sovereign nation and backed by the full faith
     and credit of such sovereign nation, in each case maturing within one year
     from the date of acquisition, so long as the indebtedness of such sovereign
     nation is rated at least A by Standard & Poor's or A2 by Moody's or carries
     an equivalent rating from a comparable foreign rating agency, and (ii)
     other investments of the type and maturity described in clause (c) in
     obligors organized under the laws of a jurisdiction other than the United
     States in any country in which such Subsidiary is located, provided,
     however, that the investments permitted under this subclause (ii) shall be
     made in amounts and jurisdictions consistent with Goodyear's policies
     governing short-term investments.

          "Third Lien Agreement" means the Third Lien Credit Agreement dated as
of April 8, 2005, among Goodyear, certain Subsidiaries of Goodyear party
thereto, certain lenders and JPMCB, as administrative agent, as amended,
restated, supplemented, waived, replaced (whether or not upon termination, and
whether with the original lenders or otherwise), refinanced, restructured or
otherwise modified from time to time (except to the extent that any such
amendment, restatement, supplement, waiver, replacement, refinancing,
restructuring or other modification thereto would be prohibited by the terms of
this Agreement, unless otherwise agreed to by the Majority Lenders).

          "Third Lien Collateral Agreement" means the Collateral Agreement dated
as of March 12, 2004, among Goodyear, the Subsidiaries of Goodyear identified
therein and Wilmington Trust Company, as collateral agent, as from time to time
amended, supplemented or otherwise modified (subject to any restrictions on such
amendments, supplements or modifications set forth herein).

          "Total Assets" of any Subsidiary means (a) in the case of any
Subsidiary organized in a Specified Jurisdiction, (i) the total assets of such
Subsidiary, excluding Intercompany Items, plus (ii) if the Net Intercompany
Items of such Subsidiary shall be positive, the amount of such Net Intercompany
Items; and (b) in the case of any other Subsidiary, the total assets of such
Subsidiary, excluding Intercompany Items.

<PAGE>

                                                                              53

          "Trade Payables" means, with respect to any Person, any accounts
payable or any indebtedness or monetary obligation to trade creditors created,
assumed or Guaranteed by such Person arising in the ordinary course of business
in connection with the acquisition of goods or services.

          "Tranche" shall mean a category of Revolving Commitments and
extensions of credit thereunder. For purposes hereof, each of the following
composes a separate Tranche: (a) the ABT Commitments, the ABT Loans, the Letters
of Credit and the Swingline Loans, taken together, and (b) the German
Commitments and the German Loans.

          "Transactions" means the amendment and restatement of the Existing
Credit Agreement in the form of this Agreement, the execution, delivery and
performance by Goodyear and the Borrowers of this Agreement and by Goodyear, the
European J.V., the Subsidiary Guarantors, the US Subsidiary Guarantors and the
Grantors, as applicable, of the other Credit Documents, the borrowing of the
Loans, the obtaining and use of the Letters of Credit, the creation or
continuation of the Liens and Guarantees provided for in the Security Documents
and the other transactions contemplated hereby.

          "2006 Indenture Closing Date" means November 21, 2006.

          "2006 Indenture" means the Indenture dated as of November 21, 2006,
between Goodyear and Wells Fargo Bank, N.A., as Trustee.

          "Type", when used in reference to any Loan or Borrowing, refers to the
basis upon which the rate of interest on such Loan, or on the Loans comprising
such Borrowing, is determined. Subject to Section 2.14, the Loans and Borrowings
hereunder will be "Eurocurrency" Loans and "Eurocurrency" Borrowings, as the
rate of interest thereon will be determined by reference to the Adjusted
Eurocurrency Rate.

          "Unrestricted Subsidiary" means:

          (a) any Subsidiary of Goodyear that at the time of determination shall
     be designated an Unrestricted Subsidiary by the Board of Directors in the
     manner provided below and

          (b) any Subsidiary of an Unrestricted Subsidiary.

          The Board of Directors may designate any Subsidiary of Goodyear
(including any newly acquired or newly formed Subsidiary of Goodyear) to be an
Unrestricted Subsidiary unless such Subsidiary or any of its Subsidiaries owns
any Capital Stock or Indebtedness of, or owns or holds any Lien on any property
of, Goodyear or any other Subsidiary of Goodyear that is not a Subsidiary of the
Subsidiary to be so designated; provided, however, that either:

                    (A) the Subsidiary to be so designated has total
               Consolidated assets of $1,000 or less; or

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                                                                              54

                    (B) if such Subsidiary has total Consolidated assets greater
               than $1,000, then such designation would be permitted under
               Section 6.02.

The Board of Directors may designate any Unrestricted Subsidiary to be a
Restricted Subsidiary; provided, however, that immediately after giving effect
to such designation:

          (x) (1) Goodyear could Incur $1.00 of additional Indebtedness under
Section 6.01(a) or (2) the Consolidated Coverage Ratio for Goodyear and its
Restricted Subsidiaries would be greater after giving effect to such designation
than before such designation and

          (y) no Default shall have occurred and be continuing.

Any such designation of a Subsidiary as a Restricted Subsidiary or Unrestricted
Subsidiary by the Board of Directors shall be evidenced to the Administrative
Agent by promptly filing the Administrative Agent a copy of the resolution of
the Board of Directors giving effect to such designation and a certificate of a
Financial Officer certifying that such designation complied with the foregoing
provisions.

          "U.S. Bank Indebtedness" means any and all amounts payable under or in
respect of the U.S. Credit Agreements and any Refinancing Indebtedness with
respect thereto or with respect to such Refinancing Indebtedness, as amended
from time to time, including principal, premium (if any), interest (including
interest accruing on or after the filing of any petition in bankruptcy or for
reorganization relating to Goodyear whether or not a claim for post-filing
interest is allowed in such proceedings), fees, charges, expenses, reimbursement
obligations and all other amounts payable thereunder or in respect thereof.

          "U.S. Credit Agreements" means (i) the First Lien Agreement and (ii)
the Second Lien Agreement, each as amended, restated, supplemented, waived,
replaced (whether or not upon termination, and whether with the original lenders
or otherwise), refinanced, restructured or otherwise modified from time to time
(except to the extent that any such amendment, restatement, supplement, waiver,
replacement, refinancing, restructuring or other modification thereto would be
prohibited by the terms of this Agreement, unless otherwise agreed to by the
Majority Lenders).

          "US Dollars" or "$" refers to lawful money of the United States of
America.

          "US Subsidiary" means any Subsidiary that is not a Foreign Subsidiary.

          "US Subsidiary Guarantors" means each US Subsidiary (other than the
Excluded Subsidiaries and the Consent Subsidiaries).

          "Wholly Owned Subsidiary" of any Person shall mean a subsidiary of
such Person of which securities (except for directors' qualifying shares) or
other ownership interests representing 100% of the Capital Stock are, at the
time any determination is being made, owned, controlled or held by such Person
or one or more

<PAGE>

                                                                              55

wholly owned Subsidiaries of such Person or by such Person and one or more
wholly owned Subsidiaries of such Person.

          "Withdrawal Liability" means liability to a Multiemployer Plan as a
result of a complete or partial withdrawal from such Multiemployer Plan, as such
terms are defined in Part I of Subtitle E of Title IV of ERISA.

          SECTION 1.02. Classification of Loans and Borrowings. For purposes of
this Agreement, Loans may be classified and referred to by Class (e.g., an "ABT
Loan") or by Type (e.g., a "Eurocurrency Loan") or by Class and Type (e.g., a
"Eurocurrency ABT Loan"). Borrowings also may be classified and referred to by
Class (e.g., an "ABT Borrowing") or by Type (e.g., a "Eurocurrency Borrowing")
or by Class and Type (e.g., a "Eurocurrency ABT Borrowing").

          SECTION 1.03. Terms Generally. The definitions of terms herein shall
apply equally to the singular and plural forms of the terms defined. Whenever
the context may require, any pronoun shall include the corresponding masculine,
feminine and neuter forms. The words "include", "includes" and "including" shall
be deemed to be followed by the phrase "without limitation". The word "will"
shall be construed to have the same meaning and effect as the word "shall".
Unless the context requires otherwise (a) any definition of or reference to any
agreement, instrument or other document herein shall be construed as referring
to such agreement, instrument or other document as from time to time amended,
supplemented or otherwise modified (subject to any restrictions on such
amendments, supplements or modifications set forth herein), (b) any reference
herein to any Person shall be construed to include such Person's successors and
assigns, but shall not be deemed to include the subsidiaries of such Person
unless express reference is made to such subsidiaries, (c) the words "herein",
"hereof" and "hereunder", and words of similar import, shall be construed to
refer to this Agreement in its entirety and not to any particular provision
hereof, (d) all references herein to Articles, Sections, Exhibits and Schedules
shall be construed to refer to Articles and Sections of, and Exhibits and
Schedules to, this Agreement and (e) the words "asset" and "property" shall be
construed to have the same meaning and effect and to refer to any and all
tangible and intangible assets and properties, including cash, securities,
accounts and contract rights.

          SECTION 1.04. Accounting Terms; GAAP. Except as otherwise expressly
provided herein, all terms of an accounting or financial nature shall be
construed in accordance with GAAP, as in effect from time to time; provided
that, if the European J.V. notifies the Administrative Agent that the European
J.V. requests an amendment to any provision hereof to eliminate the effect of
any change occurring after the date hereof in GAAP or in the application thereof
on the operation of such provision (or if the Administrative Agent notifies the
European J.V. and Goodyear that the Majority Lenders request an amendment to any
provision hereof for such purpose), regardless of whether any such notice is
given before or after such change in GAAP or in the application thereof, then
such provision shall be interpreted on the basis of GAAP as in effect and
applied immediately before such change shall have become effective until such
notice shall have been withdrawn or such provision amended in accordance
herewith.

<PAGE>

                                                                              56

          SECTION 1.05. Currency Translation. (a) [intentionally omitted]

          (b) (i) The Administrative Agent shall determine the Euro Equivalent
of any Letter of Credit denominated in US Dollars or Pounds Sterling as of the
date of the issuance thereof and as of each subsequent date on which such Letter
of Credit shall be renewed or extended or the stated amount of such Letter of
Credit shall be increased, in each case using the Exchange Rate for the
applicable currency in relation to Euros in effect on the date of determination,
and each such amount shall be the Euro Equivalent of such Letter of Credit until
the next required calculation thereof pursuant to this Section 1.05(b)(i). The
Administrative Agent shall in addition determine the Euro Equivalent of any
Letter of Credit denominated in US Dollars or Pounds Sterling as of the CAM
Exchange Date as set forth in Section 7.03.

          (ii) The Administrative Agent shall determine the Euro Equivalent of
any Borrowing denominated in US Dollars or Pounds Sterling as of the date of the
commencement of the initial Interest Period therefor and as of the date of the
commencement of each subsequent Interest Period therefor, in each case using the
Exchange Rate for the applicable currency in relation to Euros in effect on the
date that is three Business Days prior to the date on which the applicable
Interest Period shall commence, and each such amount shall be the Euro
Equivalent of such Borrowing until the next required calculation thereof
pursuant to this Section 1.05(b)(ii). The Administrative Agent shall in addition
determine the Euro Equivalent of any Borrowing denominated in US Dollars or
Pounds Sterling as of the CAM Exchange Date as set forth in Section 7.02.

          (iii) The Euro Equivalent of any LC Disbursement made by any Issuing
Bank in US Dollars or Pounds Sterling and not reimbursed by the applicable
Borrower shall be determined as set forth in paragraphs (e) or (l) of Section
2.04, as applicable. In addition, the Euro Equivalent of the LC Exposures shall
be determined as set forth in paragraph (j) of Section 2.04, at the time and in
the circumstances specified therein.

          (iv) The Administrative Agent shall notify the Borrowers, the
applicable Lenders and the applicable Issuing Bank of each calculation of the
Euro Equivalent of each Letter of Credit, Borrowing and LC Disbursement.

                                   ARTICLE II

                                   The Credits

          SECTION 2.01. Commitments. Subject to the terms and conditions set
forth herein, (a) each ABT Lender agrees to make ABT Loans to any Borrower from
time to time during the ABT Availability Period in Euros, US Dollars or Pounds
Sterling in an aggregate principal amount that will not result in (i) such
Lender's ABT Credit Exposure exceeding such Lender's ABT Commitment, (ii) the
aggregate of the Euro Equivalents of the principal amounts of ABT Borrowings
denominated in Pounds Sterling exceeding E50,000,000 or (iii) the portion of the
aggregate outstanding ABT Credit Exposures represented by ABT Loans and
Swingline Loans to, Letters of Credit for the account of,

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                                                                              57

and LC Disbursements owing by the European J.V. and Lux Tires exceeding
E195,000,000, and (b) each German Lender agrees to make German Loans to the
German Borrowers from time to time during the German Availability Period in
Euros or US Dollars in an aggregate principal amount that will not result in
such Lender's German Credit Exposure exceeding such Lender's German Commitment.
Within the foregoing limits and subject to the terms and conditions set forth
herein, the Borrowers may borrow, prepay and reborrow Revolving Loans.

          SECTION 2.02. Loans and Borrowings. (a) Each Loan (other than a
Swingline Loan) shall be made as part of a Borrowing consisting of Loans of the
same Class made by the Lenders ratably in accordance with their respective
Commitments of the applicable Class. The failure of any Lender to make any Loan
required to be made by it shall not relieve any other Lender of its obligations
hereunder; provided that the Commitments of the Lenders are several and no
Lender shall be responsible for any other Lender's failure to make Loans as
required.

          (b) Subject to Section 2.14, each Revolving Borrowing shall be
comprised entirely of Eurocurrency Loans. Each Lender at its option may make any
Eurocurrency Loan by causing any domestic or foreign branch or Affiliate of such
Lender to make such Loan; provided that any exercise of such option shall not
affect the obligation of the relevant Borrower to repay such Loan in accordance
with the terms of this Agreement.

          (c) At the commencement of each Interest Period for any Eurocurrency
Borrowing, such Borrowing shall be in an aggregate amount that is an integral
multiple of the Borrowing Multiple and not less than the Borrowing Minimum.
Borrowings of more than one Class may be outstanding at the same time; provided
that there shall not at any time be more than a total of 20 Eurocurrency
Borrowings outstanding.

          (d) Notwithstanding any other provision of this Agreement, no Borrower
shall be entitled to request, or to elect to continue, any Borrowing if the
Interest Period requested with respect thereto would end after the Maturity
Date.

          SECTION 2.03. Requests for Borrowings. To request a Borrowing, the
applicable Borrower, or the European J.V. on behalf of such Borrower, shall
notify the Administrative Agent of such request by telecopy (promptly followed
by telephonic confirmation of such request) not later than 2:00 p.m., London
time, three Business Days before the date of the proposed Borrowing. Each such
telephonic and written Borrowing Request shall specify the following information
in compliance with Section 2.02:

          (i) the Borrower requesting such Borrowing (or on whose behalf the
     European J.V. is requesting such Borrowing);

          (ii) whether the requested Borrowing is to be an ABT Borrowing or a
     German Borrowing;

          (iii) the aggregate amount and currency of the requested Borrowing;

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                                                                              58

          (iv) the date of such Borrowing, which shall be a Business Day;

          (v) the initial Interest Period to be applicable thereto, which shall
     be a period contemplated by the definition of the term "Interest Period";
     and

          (vi) the location and number of the Borrower's account to which funds
     are to be disbursed, which shall comply with the requirements of Section
     2.06.

If no currency is specified with respect to any requested Borrowing, then the
requested Borrower shall be deemed to have selected Euros. If no Interest Period
is specified with respect to any requested Borrowing, then the relevant Borrower
shall be deemed to have selected an Interest Period of one month's duration.
Promptly following receipt of a Borrowing Request in accordance with this
Section, the Administrative Agent shall advise each Lender of the details
thereof and of the amount of such Lender's Loan to be made as part of the
requested Borrowing.

          SECTION 2.04. Letters of Credit. (a) General. Subject to the terms and
conditions set forth herein, each of the Borrowers may request the issuance (or
the amendment, renewal or extension) of Letters of Credit denominated in US
Dollars, Euros or Pounds Sterling for its own account, in a form reasonably
acceptable to the Administrative Agent and the applicable Issuing Bank, at any
time and from time to time during the ABT Availability Period. In the event of
any inconsistency between the terms and conditions of this Agreement and the
terms and conditions of any form of letter of credit application or other
agreement submitted by any Borrower to, or entered into by any Borrower with,
any Issuing Bank relating to any Letter of Credit, the terms and conditions of
this Agreement shall control.

          (b) Notice of Issuance, Amendment, Renewal, Extension; Certain
Conditions. To request the issuance of a Letter of Credit (or the amendment,
renewal or extension of an outstanding Letter of Credit), the applicable
Borrower, or the European J.V. on behalf of such Borrower, shall hand deliver or
telecopy (or transmit by electronic communication, if arrangements for doing so
have been approved by the applicable Issuing Bank) to an Issuing Bank and the
Administrative Agent (reasonably in advance of the requested date of issuance,
amendment, renewal or extension) a notice requesting the issuance of a Letter of
Credit, or identifying the Letter of Credit to be amended, renewed or extended,
and specifying the date of issuance, amendment, renewal or extension (which
shall be a Business Day), the date on which such Letter of Credit is to expire
(which shall comply with paragraph (c) of this Section), the amount and currency
of such Letter of Credit, the name and address of the beneficiary thereof and
such other information as shall be necessary to prepare, amend, renew or extend
such Letter of Credit. If requested by any Issuing Bank, the applicable
Borrower, or the European J.V. on behalf of such Borrower, also shall submit a
letter of credit application on such Issuing Bank's standard form in connection
with any request for a Letter of Credit; provided that any provisions in any
such letter of credit application that create Liens securing the obligations of
the Borrower thereunder or that are inconsistent with the provisions of this
Agreement shall be of no force or effect. A Letter of Credit shall be issued,
amended, renewed or extended only if (and upon issuance, amendment, renewal or
extension of

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                                                                              59

each Letter of Credit the applicable Borrower and the European J.V. shall be
deemed to represent and warrant that), after giving effect to such issuance,
amendment, renewal or extension, (i) the aggregate amount of the ABT Credit
Exposures shall not exceed the aggregate amount of the ABT Commitments, (ii) the
LC Exposure shall not exceed E50,000,000, (iii) the portion of the LC Exposure
attributable to Letters of Credit issued by any Issuing Bank shall not exceed
the LC Commitment of such Issuing Bank, and (iv) the portion of the aggregate
outstanding ABT Credit Exposures represented by ABT Loans and Swingline Loans
to, Letters of Credit for the account of, and LC Disbursements owing by the
European J.V. and Lux Tires shall not exceed E195,000,000. The Administrative
Agent agrees, at the request of any Issuing Bank, to provide information to such
Issuing Bank as to the aggregate amount of the ABT Credit Exposures, the LC
Exposures and the ABT Commitments.

          (c) Expiration Date. Each Letter of Credit shall have an expiration
date at or prior to the close of business on the earlier of (i) the date one
year after the date of the issuance of such Letter of Credit (or, in the case of
any renewal or extension thereof, one year after such renewal or extension) and
(ii) the date that is five Business Days prior to the Maturity Date. Any Letter
of Credit may provide by its terms that it may be extended for additional
successive one-year periods on terms reasonably acceptable to the applicable
Issuing Bank (but subject to the proviso in the next sentence). Any Letter of
Credit providing for automatic extension shall be extended upon the then current
expiration date without any further action by any Person unless the applicable
Issuing Bank shall have given notice to the applicable beneficiary (with a copy
to the applicable Borrower) of the election by such Issuing Bank not to extend
such Letter of Credit, such notice to be given not fewer than 60 days prior to
the then current expiration date of such Letter of Credit, provided that no
Letter of Credit may be extended automatically or otherwise beyond the date that
is five Business Days prior to the Maturity Date.

          (d) Participations. Effective with respect to each Letter of Credit
(and each amendment to a Letter of Credit increasing the amount thereof) upon
the issuance (or increase) thereof, and without any further action on the part
of the applicable Issuing Bank or the Lenders, each Issuing Bank hereby grants
to each ABT Lender, and each ABT Lender hereby acquires from such Issuing Bank,
a participation in each Letter of Credit equal to such Lender's ABT Applicable
Percentage of the aggregate amount available to be drawn under such Letter of
Credit. In consideration and in furtherance of the foregoing, each ABT Lender
hereby absolutely and unconditionally agrees to pay to the Administrative Agent,
for the account of the applicable Issuing Bank, such Lender's ABT Applicable
Percentage of each LC Disbursement made by such Issuing Bank and not reimbursed
by the applicable Borrower on the date due as provided in paragraph (e) of this
Section, or such Lender's ABT Applicable Percentage of any reimbursement payment
in respect of an LC Disbursement required to be refunded to any Borrower for any
reason (or if such LC Disbursement or reimbursement payment was made in US
Dollars or Pounds Sterling, the Euro Equivalent thereof using the LC Exchange
Rate in effect on the applicable LC Participation Calculation Date). Each Lender
acknowledges and agrees that its obligation to acquire participations pursuant
to this paragraph in respect of Letters of Credit is absolute and unconditional
and shall not be affected by any circumstance whatsoever, including any
amendment, renewal or extension of any Letter

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                                                                              60

of Credit or the occurrence and continuance of a Default or any reduction of its
ABT Commitment or the aggregate amount of the ABT Commitments.

          (e) Reimbursement. If any Issuing Bank shall make any LC Disbursement
in respect of a Letter of Credit, the applicable Borrower shall reimburse such
LC Disbursement by paying to the Administrative Agent an amount equal to such LC
Disbursement, in the currency in which such LC Disbursement is made, not later
than 1:30 p.m., London time, on the second Business Day following the date on
which such Borrower or the European J.V. shall have received notice of such LC
Disbursement; provided that, if such LC Disbursement is denominated in Euros and
is at least equal to the Borrowing Minimum for Swingline Loans but not greater
than the amount then available to be borrowed as a Swingline Borrowing for the
purposes of this Section 2.04(e), unless the applicable Borrower, or the
European J.V. on its behalf, shall have notified the Administrative Agent to the
contrary not later than 10:00 a.m., London time, on the Business Day next
following the date on which such Borrower or the European J.V. shall have been
notified of such LC Disbursement, the applicable Borrower will be deemed to have
requested in accordance with Section 2.05 that such payment be financed with a
Swingline Borrowing on such Business Day in an equivalent amount and, to the
extent the condition precedent to such Swingline Borrowing set forth in Section
4.02(b) is satisfied, such Borrower's obligation to make such payment shall be
discharged with the proceeds of the requested Swingline Borrowing. If the
applicable Borrower fails to make such payment when due and such Borrower is not
entitled to make a Swingline Borrowing in the amount of such payment, (A) if
such payment relates to a Letter of Credit denominated in US Dollars or Pounds
Sterling, automatically and with no further action required, the obligation of
such Borrower to reimburse the applicable LC Disbursement shall be permanently
converted into an obligation to reimburse the Euro Equivalent, calculated using
the LC Exchange Rates on the applicable LC Participation Calculation Date, of
such LC Disbursement and (B) in the case of each LC Disbursement, the
Administrative Agent shall notify each ABT Lender of such LC Disbursement, the
Euro Equivalent of the payment then due from such Borrower in respect thereof
and such Lender's ABT Applicable Percentage thereof, and each ABT Lender shall
pay to the Administrative Agent on the date such notice is received its ABT
Applicable Percentage of the payment then due from such Borrower, in the same
manner as provided in Section 2.06 with respect to ABT Loans made by such Lender
(and Section 2.06 shall apply, mutatis mutandis, to the payment obligations of
the ABT Lenders), and the Administrative Agent shall promptly pay to the
applicable Issuing Bank the amounts so received by it from the ABT Lenders.
Promptly following receipt by the Administrative Agent of any payment from a
Borrower pursuant to this paragraph, the Administrative Agent shall distribute
such payment to the applicable Issuing Bank or, to the extent that ABT Lenders
have made payments pursuant to this paragraph to reimburse such Issuing Bank,
then to such Lenders and such Issuing Bank as their interests may appear. No
payment made by an ABT Lender pursuant to this paragraph to reimburse any
Issuing Bank for any LC Disbursement (other than the funding of Swingline Loans
as contemplated above) shall constitute a Loan or relieve the applicable
Borrower of its obligation to reimburse such LC Disbursement. If the
reimbursement by a Borrower of, or obligation to reimburse, any amounts in US
Dollars or Pounds Sterling would subject the Administrative Agent, the
applicable Issuing Bank or any Lender to any stamp duty,

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                                                                              61

ad valorem charge or similar tax that would not be payable if such reimbursement
were made or required to be made in Euros, such Borrower shall, at its option,
either (x) pay the amount of any such tax requested by the Administrative Agent,
the applicable Issuing Bank or Lender or (y) reimburse in Euros each LC
Disbursement made in US Dollars or Pounds Sterling, in an amount equal to the
Euro Equivalent, calculated using the applicable LC Exchange Rate on the date
such LC Disbursement is reimbursed (or on the applicable LC Participation
Calculation Date, if such date shall have occurred), of such LC Disbursement.

          (f) Obligations Absolute. Each Borrower's obligation to reimburse LC
Disbursements as provided in paragraph (e) of this Section shall be absolute,
unconditional and irrevocable, and shall be performed strictly in accordance
with the terms of this Agreement under any and all circumstances whatsoever and
irrespective of (i) any lack of validity or enforceability of any Letter of
Credit or this Agreement, or any term or provision therein, (ii) any draft or
other document presented under a Letter of Credit proving to be forged,
fraudulent or invalid in any respect or any statement therein being untrue or
inaccurate in any respect, (iii) payment by any Issuing Bank under a Letter of
Credit against presentation of a draft or other document that does not comply
with the terms of such Letter of Credit, (iv) any claim or defense against the
beneficiary of any Letter of Credit, any transferee of any Letter of Credit, the
Administrative Agent, any Lender or any other Person, whether in connection with
this Agreement, any Letter of Credit, the transactions contemplated hereby or
any unrelated transactions (including the underlying transaction between any
Borrower or any J.V. Subsidiary and the beneficiary of any Letter of Credit),
(v) the occurrence of any Default or (vi) any other event or circumstance
whatsoever, whether or not similar to any of the foregoing, that might, but for
the provisions of this Section, constitute a legal or equitable discharge of or
defense against, or provide a right of setoff against, any Borrower's
obligations hereunder. None of the Administrative Agent, the Lenders or the
Issuing Banks, or any of their Related Parties, shall have any liability or
responsibility by reason of or in connection with the issuance or transfer of
any Letter of Credit or any payment or failure to make any payment thereunder
(irrespective of any of the circumstances referred to in the preceding
sentence), or any error, omission, interruption, loss or delay in transmission
or delivery of any draft, notice or other communication under or relating to any
Letter of Credit (including any document required to make a drawing thereunder),
any error in interpretation of technical terms or any consequence arising from
causes beyond the control of the Issuing Banks; provided that the foregoing
shall not be construed to excuse any Issuing Bank from liability to a Borrower
to the extent of any damages suffered by such Borrower or any Lender that are
caused by such Issuing Bank's gross negligence or willful misconduct. In
furtherance of the foregoing and without limiting the generality thereof, the
parties agree that, with respect to documents presented which appear on their
face to be in substantial compliance with the terms of a Letter of Credit, the
applicable Issuing Bank may, acting in good faith, either accept and make
payment upon such documents without responsibility for further investigation or
refuse to accept and make payment upon such documents if such documents are not
in strict compliance with the terms of such Letter of Credit.

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                                                                              62

          (g) Disbursement Procedures. Each Issuing Bank shall, promptly
following its receipt thereof, examine all documents purporting to represent a
demand for payment under a Letter of Credit. Each Issuing Bank shall promptly
notify the Administrative Agent and the applicable Borrower by telephone
(confirmed by telecopy) of such demand for payment and whether such Issuing Bank
has made or will make an LC Disbursement thereunder; provided that any failure
to give or delay in giving such notice shall not (i) relieve such Borrower of
its obligation to reimburse such Issuing Bank and the Lenders with respect to
any such LC Disbursement or (ii) relieve any Lender's obligation to acquire
participations as required pursuant to paragraph (d) of this Section 2.04.

          (h) Interim Interest. If any Issuing Bank shall make any LC
Disbursement, then, unless the applicable Borrower shall reimburse such LC
Disbursement in full on the date such LC Disbursement is made, the unpaid amount
thereof shall bear interest, for each day from and including the date such LC
Disbursement is made to but excluding the date that the applicable Borrower
reimburses such LC Disbursement, (i) in the case of any LC Disbursement
denominated in Euros, and at all times following the conversion to Euros of an
LC Disbursement made in US Dollars or Pounds Sterling pursuant to paragraph (e)
or (l) of this Section, at the Swingline Rate plus 2.00% per annum, (ii) in the
case of any LC Disbursement denominated in US Dollars, at all times prior to its
conversion to Euros pursuant to paragraph (e) or (l) of this Section, at the
Alternate Base Rate (as defined in the First Lien Agreement) plus 2.00% per
annum, and (iii) in the case of any LC Disbursement denominated in Pounds
Sterling, at all times prior to its conversion to Euros pursuant to paragraph
(e) or (l) of this Section, a rate per annum reasonably determined by the
applicable Issuing Bank (which determination will be conclusive absent manifest
error) to represent its cost of funds plus 2.00% per annum; provided that, if
the applicable Borrower fails to reimburse such LC Disbursement when due
pursuant to paragraph (e) of this Section, then Section 2.13(b) shall apply.
Interest accrued pursuant to this paragraph shall be for the account of such
Issuing Bank, except that interest accrued on and after the date of payment
pursuant to paragraph (e) of this Section to reimburse such Issuing Bank shall
be for the accounts of the ABT Lenders to the extent of such payment.

          (i) Replacement of the Issuing Bank. Each Issuing Bank may be replaced
at any time by written agreement among the European J.V., the Administrative
Agent, the replaced Issuing Bank and the successor Issuing Bank. The
Administrative Agent shall notify the Lenders of any such replacement of such
Issuing Bank. At the time any such replacement shall become effective, the
applicable Borrower shall pay all unpaid fees accrued for the account of the
replaced Issuing Bank pursuant to Section 2.12(b). From and after the effective
date of any such replacement, (i) the successor Issuing Bank shall have all the
rights and obligations of such Issuing Bank under this Agreement with respect to
Letters of Credit to be issued thereafter and (ii) references herein to the term
"Issuing Bank" shall be deemed to refer to such successor or to any previous
Issuing Bank, or to such successor and all previous Issuing Banks, as the
context shall require. After the replacement of any Issuing Bank hereunder, the
replaced Issuing Bank shall remain a party hereto and shall continue to have all
the rights and obligations of an

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                                                                              63

Issuing Bank under this Agreement with respect to Letters of Credit issued by it
prior to such replacement, but shall not be required to issue additional Letters
of Credit.

          (j) Cash Collateralization. If any Event of Default shall occur and be
continuing, on the earlier of (i) the third Business Day after the European J.V.
shall receive notice from the Administrative Agent or the Majority Lenders
demanding the deposit of cash collateral pursuant to this paragraph and (ii) the
date on which the maturity of the Loans shall be accelerated or the ABT
Commitments terminated, the Borrowers shall deposit in an account or accounts
with the Administrative Agent, in the name of the Administrative Agent and for
the benefit of the Lenders, an amount in cash equal to the sum of (i) the
aggregate undrawn amount of all outstanding Letters of Credit and (ii) the
aggregate amount of all unreimbursed LC Disbursements and all interest accrued
and unpaid thereon. Amounts payable under the preceding sentence in respect of
any Letter of Credit or LC Disbursement shall be payable in the currency of such
Letter of Credit or LC Disbursement, except that LC Disbursements in US Dollars
or Pounds Sterling in respect of which the applicable Borrower's reimbursement
obligations have been converted to obligations in Euros as provided in paragraph
(e) above and interest accrued thereon shall be payable in Euros. The obligation
to deposit such cash collateral shall become effective immediately, and such
deposit shall become immediately due and payable, without demand or other notice
of any kind, upon the occurrence of any Event of Default with respect to any
Borrower described in clause (h) or (i) of Article VII. Such deposit shall be
held by the Administrative Agent as collateral for the payment and performance
of the obligations of the Borrowers under this Agreement. The Administrative
Agent shall have exclusive dominion and control, including the exclusive right
of withdrawal, over such account or accounts. Other than any interest earned on
the investment of such deposits, which investment shall be in Temporary Cash
Investments and shall be made in the discretion of the Administrative Agent and
at the Borrowers' risk and expense, such deposits shall not bear interest.
Interest or profits, if any, on such investments shall accumulate in such
account or accounts. Moneys in such account or accounts shall be applied by the
Administrative Agent to reimburse each Issuing Bank for LC Disbursements for
which it has not been reimbursed and, to the extent not so applied, shall be
held for the satisfaction of the reimbursement obligations of the Borrowers for
the LC Exposure at such time or, if the maturity of the Loans has been
accelerated (but subject to the consent of Lenders with LC Exposures
representing more than 50% of the LC Exposures and the Issuing Banks with
outstanding Letters of Credit), be applied to satisfy other obligations of the
Borrowers under this Agreement. If the Borrowers are required to provide an
amount of cash collateral under this paragraph, then (1) if the maturity of the
Loans has not been accelerated and the LC Exposure shall be reduced to an amount
below the amount so deposited, the Administrative Agent will return to the
Borrowers any excess of the amount so deposited over the LC Exposure and (2)
such amount (to the extent not applied as provided above in this paragraph)
shall be returned to the Borrowers within three Business Days after all Events
of Default have been cured or waived.

          (k) Issuing Bank Reports. Unless otherwise agreed by the
Administrative Agent, each Issuing Bank shall report in writing to the
Administrative Agent (i) on or prior to each Business Day on which such Issuing
Bank issues, amends, renews or

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                                                                              64

extends any Letter of Credit, the date of such issuance, amendment, renewal or
extension, and the currency and aggregate face amount of the Letters of Credit
issued, amended, renewed or extended by it and outstanding after giving effect
to such issuance, amendment, renewal or extension (and whether the amount
thereof shall have changed), it being understood that such Issuing Bank shall
not effect any issuance, renewal, extension or amendment resulting in an
increase in the amount of any Letter of Credit without first obtaining written
confirmation from the Administrative Agent that such increase is then permitted
under this Agreement, (ii) on each Business Day on which such Issuing Bank makes
any LC Disbursement, the date, currency and amount of such LC Disbursement,
(iii) on any Business Day on which any Borrower fails to reimburse an LC
Disbursement required to be reimbursed to such Issuing Bank on such day, the
date of such failure and the currency and amount of such LC Disbursement and
(iv) on any other Business Day, such other information as the Administrative
Agent shall reasonably request as to the Letters of Credit issued by such
Issuing Bank.

          (l) Conversion. In the event that the Loans become immediately due and
payable on any date pursuant to Article VII, all amounts (i) that the Borrowers
are at the time or become thereafter required to reimburse or otherwise pay to
the Administrative Agent in respect of LC Disbursements made under any Letter of
Credit denominated in US Dollars or Pounds Sterling (other than amounts in
respect of which the Borrowers have deposited cash collateral, if such cash
collateral was deposited in the applicable currency), (ii) that the Lenders are
at the time or become thereafter required to pay to the Administrative Agent
(and the Administrative Agent is at the time or becomes thereafter required to
distribute to the applicable Issuing Bank) pursuant to paragraph (e) of this
Section in respect of unreimbursed LC Disbursements made under any Letter of
Credit denominated in US Dollars or Pounds Sterling and (iii) of each Lender's
participation in any Letter of Credit denominated in US Dollars or Pounds
Sterling under which an LC Disbursement has been made shall, automatically and
with no further action required, be converted into the Euro Equivalent,
calculated using the LC Exchange Rates on such date (or in the case of any LC
Disbursement made after such date, on the date such LC Disbursement is made), of
such amounts. On and after such conversion, all amounts accruing and owed to the
Administrative Agent, any Issuing Bank or any Lender in respect of the
obligations described in this paragraph shall accrue and be payable in Euros at
the rates otherwise applicable hereunder.

          SECTION 2.05. Swingline Loans. (a) Subject to the terms and conditions
set forth herein, the Swingline Lender agrees to make Swingline Loans to the
Borrowers from time to time during the ABT Availability Period in Euros in an
aggregate principal amount at any time outstanding that will not result in (i)
the aggregate principal amount of outstanding Swingline Loans exceeding
E25,000,000, or, for the purposes of a Swingline Borrowing to reimburse an LC
Disbursement as contemplated by Section 2.04(e), exceeding E50,000,000, (ii) the
aggregate amount of the ABT Credit Exposures exceeding the aggregate amount of
the ABT Commitments, or (iii) the portion of the aggregate outstanding ABT
Credit Exposures represented by ABT Loans and Swingline Loans to, Letters of
Credit for the account of, and LC Disbursements owing by the European J.V. and
Lux Tires exceeding E195,000,000, provided that the Swingline Lender shall not
be required to make a Swingline Loan to refinance an outstanding

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                                                                              65

Swingline Loan. Within the foregoing limits and subject to the terms and
conditions set forth herein, the Borrowers may borrow, prepay and reborrow
Swingline Loans.

          (b) To request a Swingline Loan, a Borrower shall notify the
Administrative Agent and the Swingline Lender of such request by telephone
(confirmed by telecopy), not later than 11:00 a.m., London time, on the day of
such proposed Swingline Loan; provided that if at any time an LC Disbursement
denominated in Euros shall be made in an amount at least equal to the Borrowing
Minimum for Swingline Loans but not greater than the amount then available to be
borrowed as a Swingline Borrowing for purposes of Section 2.04(e), a notice of a
Swingline Borrowing to finance the reimbursement of such LC Disbursement shall
be deemed to have been timely given as contemplated by Section 2.04(e) unless
the applicable Borrower, or the European J.V. on behalf of such Borrower, shall
have given notice to the contrary to the Administrative Agent, or shall have
repaid such LC Disbursement, not later than 10:00 a.m., London time, on the
Business Day next following the date on which such Borrower or the European J.V.
shall have been notified of such LC Disbursement. Each such telephonic Borrowing
Request shall be irrevocable and shall be confirmed promptly by hand delivery or
telecopy to the Administrative Agent of a written Borrowing Request signed by
the applicable Borrower or by the European J.V. on behalf of such Borrower. Each
such notice shall be irrevocable and shall specify the requested date (which
shall be a Business Day) and the amount of the requested Swingline Loan, which
shall be in an integral multiple of the Borrowing Multiple and not less than the
Borrowing Minimum. The Administrative Agent will promptly advise the Swingline
Lender of any such notice received from a Borrower. The Swingline Lender shall
make each Swingline Loan to be made by it available to the applicable Borrower
by means of a credit to an account of such Borrower maintained with the
Swingline Lender by 3:00 p.m., London time, on the requested date of such
Swingline Loan.

          (c) The Swingline Lender may, by written notice given to the
Administrative Agent not later than 12:00 noon, London time, on any Business Day
(each date on which such notice is given, a "Notice Date") require the ABT
Lenders to acquire participations on the second Business Day after the Notice
Date in all or a portion of the outstanding Swingline Loans, and such Swingline
Loans shall be continued on the second Business Day after the Notice Date as a
Eurocurrency Borrowing having an Interest Period of one week's duration;
provided that the Swingline Lender shall not give such notice to the
Administrative Agent unless it shall have first given the applicable Borrower
notice by 2:00 p.m., London time, on the Business Day immediately preceding the
Notice Date of its intent to give such notice to the Administrative Agent and
the applicable Borrower shall not have given the Swingline Lender notice by 9:00
a.m., London time, on the Notice Date that it agrees to repay such Swingline
Loans on or prior to the second Business Day after the Notice Date. Such notice
shall specify the aggregate amount of Swingline Loans in which ABT Lenders will
participate. Promptly upon receipt of such notice, the Administrative Agent will
give notice thereof to each ABT Lender, specifying in such notice such Lender's
ABT Percentage of such Swingline Loan or Swingline Loans. Each ABT Lender hereby
absolutely and unconditionally agrees, upon receipt of notice as provided above,
to pay to the Administrative Agent, for the account of the Swingline Lender,
such Lender's ABT Percentage of such Swingline Loan or Swingline

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                                                                              66

Loans. Each ABT Lender acknowledges and agrees that its obligation to acquire
participations in Swingline Loans pursuant to this paragraph is absolute and
unconditional and shall not be affected by any circumstance whatsoever,
including the occurrence and continuance of a Default or reduction or
termination of the Commitments, and that each such payment shall be made without
any offset, abatement, withholding or reduction whatsoever. Each ABT Lender
shall comply with its obligation under this paragraph by wire transfer of
immediately available funds, in the same manner as provided in Section 2.06 with
respect to Loans made by such Lender (and Section 2.06 shall apply, mutatis
mutandis, to the payment obligations of the ABT Lenders), and the Administrative
Agent shall promptly pay to the Swingline Lender the amounts so received by it
from the ABT Lenders. The Administrative Agent shall notify the applicable
Borrower of any participations in any Swingline Loan acquired pursuant to this
paragraph, and thereafter payments in respect of such Swingline Loan shall be
made to the Administrative Agent and not to the Swingline Lender. Any amounts
received by the Swingline Lender from the applicable Borrower (or other party on
behalf of such Borrower) in respect of a Swingline Loan after receipt by the
Swingline Lender of the proceeds of a sale of participations therein shall be
promptly remitted to the Administrative Agent; any such amounts received by the
Administrative Agent shall be promptly remitted by the Administrative Agent to
the ABT Lenders that shall have made their payments pursuant to this paragraph
and to the Swingline Lender, as their interests may appear, provided that any
such payment so remitted shall be repaid to the Swingline Lender or the
Administrative Agent, as the case may be, if and to the extent such payment is
required to be refunded to the applicable Borrower for any reason. The purchase
of participations in a Swingline Loan pursuant to this paragraph shall not
relieve the applicable Borrower of any default in the payment thereof.

          SECTION 2.06. Funding of Borrowings. (a) Each Lender shall make each
Loan (other than a Swingline Loan) to be made by it hereunder on the proposed
date thereof by wire transfer of immediately available funds by 12:30 p.m.,
London time, to the account of the Administrative Agent most recently designated
by it for such purpose by notice to the Lenders. The Administrative Agent will
make such Loans available to the relevant Borrower by promptly crediting the
amounts so received, in like funds, to an account designated by such Borrower in
the applicable Borrowing Request (which account, in the case of Lux Tires, shall
be an account held by Lux Tires outside of the Grand Duchy of Luxembourg);
provided that Swingline Loans made to finance the reimbursement of an LC
Disbursement as provided in Section 2.04(e) shall be remitted by the
Administrative Agent to the applicable Issuing Bank. The Administrative Agent
will transfer the applicable funds to the applicable Borrower by 2:00 p.m.,
London time, that have been transferred by Lenders to the Administrative Agent
in respect of Loans made by such Lenders on the proposed date of a Borrowing.

          (b) Unless the Administrative Agent shall have received notice from a
Lender prior to the proposed date of any Borrowing that such Lender will not
make available to the Administrative Agent such Lender's share of such
Borrowing, the Administrative Agent may assume that such Lender has made such
share available on such date in accordance with paragraph (a) of this Section
and may, in reliance upon such assumption, make available to the relevant
Borrower a corresponding amount. In such

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                                                                              67

event, if a Lender has not in fact made its share of the applicable Borrowing
available to the Administrative Agent, then the applicable Lender and such
Borrower severally agree to pay to the Administrative Agent forthwith on demand
such corresponding amount with interest thereon, for each day from and including
the date such amount is made available to such Borrower to but excluding the
date of payment to the Administrative Agent, at (i) in the case of such Lender,
the rate determined by the Administrative Agent in accordance with banking
industry rules on interbank compensation or (ii) in the case of such Borrower,
the interest rate applicable to the subject Loan. If such Lender pays such
amount to the Administrative Agent, then such amount shall constitute such
Lender's Loan included in such Borrowing. It is agreed that no payment by any
Borrower under this paragraph will be subject to any break-funding payment under
Section 2.16.

          SECTION 2.07. Continuation of Borrowings. (a) Each Revolving Borrowing
shall have an initial Interest Period as specified in such Borrowing Request.
Thereafter, the relevant Borrower may elect to continue such Borrowing, and may
elect Interest Periods therefor, all as provided in this Section. The relevant
Borrower may elect different options with respect to different portions of the
affected Borrowing, in which case each such portion shall be allocated ratably
among the Lenders holding the Loans comprising such Borrowing, and the Loans
comprising each such portion shall be considered a separate Borrowing.

          (b) To make a continuation pursuant to this Section, the European J.V.
on behalf of the applicable Borrower, shall notify the Administrative Agent of
such continuation by telephone by the time that a Borrowing Request would be
required under Section 2.03. Each such telephonic Continuation Request shall be
irrevocable and shall be confirmed promptly by hand delivery or telecopy to the
Administrative Agent of a written Continuation Request signed by the European
J.V. on behalf of the applicable Borrower.

          (c) Each telephonic and written Continuation Request shall specify the
following information in compliance with Section 2.02:

          (i) the Borrowing to which such Continuation Request applies and, if
     different options are being elected with respect to different portions
     thereof, the portions thereof to be allocated to each resulting Borrowing
     (in which case the information to be specified pursuant to clauses (iii)
     below shall be specified for each resulting Borrowing);

          (ii) the effective date of the election made pursuant to such
     Continuation Request, which shall be a Business Day; and

          (iii) the Interest Period to be applicable thereto after giving effect
     to such election, which shall be a period contemplated by the definition of
     the term "Interest Period".

If any such Continuation Request does not specify an Interest Period, then the
relevant Borrower shall be deemed to have selected an Interest Period of one
month's duration.

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                                                                              68

          (d) Promptly following receipt of a Continuation Request, the
Administrative Agent shall advise each Lender of the details thereof and of such
Lender's portion of each resulting Borrowing.

          (e) If the relevant Borrower fails to deliver a timely Continuation
Request with respect to a Eurocurrency Borrowing on or prior to the third
Business Day preceding the end of the Interest Period applicable thereto (and
does not by such time notify the Administrative Agent that it intends to prepay
such Eurocurrency Borrowing at the end of such Interest Period), then such
Borrowing shall be repaid at the end of the Interest Period applicable thereto.
Notwithstanding any contrary provision hereof, if an Event of Default has
occurred and is continuing and the Administrative Agent, at the request of the
Majority Lenders, so notifies the European J.V., then, so long as an Event of
Default is continuing each Eurocurrency Borrowing shall be continued at the end
of the Interest Period applicable thereto as a Eurocurrency Borrowing with an
Interest Period of one month's duration.

          SECTION 2.08. Termination of Commitments; Reductions of Commitments.
(a) Unless previously terminated, the Revolving Commitments and each LC
Commitment shall terminate on the Maturity Date.

          (b) The European J.V. may at any time terminate, or from time to time
reduce, the Revolving Commitments of any Tranche; provided that (i) each
reduction of such Commitments shall be in an amount that is an integral multiple
of E1,000,000 and not less than E5,000,000, (ii) the European J.V. shall not
terminate or reduce the ABT Commitments if, after giving effect to any
concurrent prepayment of the ABT Loans in accordance with Section 2.11, the
aggregate amount of the ABT Credit Exposures would exceed the aggregate amount
of the ABT Commitments and (iii) the European J.V. shall not terminate or reduce
the German Commitments if, after giving effect to any concurrent prepayment of
the German Loans in accordance with Section 2.11, the aggregate amount of the
German Credit Exposures would exceed the aggregate amount of the German
Commitments.

          (c) The European J.V. shall notify the Administrative Agent of any
election to terminate or reduce the Commitments of any Tranche under paragraph
(b) of this Section at least three Business Days prior to the effective date of
such termination or reduction, specifying such election and the effective date
thereof. Promptly following receipt of any notice, the Administrative Agent
shall advise the applicable Lenders of the contents thereof. Each notice
delivered by the European J.V. pursuant to this Section shall be irrevocable;
provided that a notice of termination of all the Revolving Commitments under any
Tranche delivered by the European J.V. may state that such notice is conditioned
upon the effectiveness of other credit facilities or financings, in which case
such notice may be revoked by the European J.V. (by notice to the Administrative
Agent on or prior to the specified effective date) if such condition is not
satisfied. Any termination or reduction of the Commitments of any Tranche shall
be permanent. Each reduction of the Commitments of any Tranche shall be made
ratably among the applicable Lenders in accordance with their respective
Commitments of such Tranche.

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                                                                              69

          SECTION 2.09. Repayment of Loans; Evidence of Debt. (a) Each Borrower
hereby unconditionally promises to pay (i) to the Administrative Agent for the
account of each Lender the then unpaid principal amount of each Borrowing of
such Borrower on the Maturity Date and (ii) to the Swingline Lender the then
unpaid principal amount of each Swingline Loan on the earlier of the Maturity
Date and the 10th Business Day after such Swingline Loan is made; provided,
however, that on each date that an ABT Borrowing is made, the Borrowers shall
repay all Swingline Loans that are outstanding on the date such ABT Borrowing is
made. The Borrowers will repay the principal amount of each Loan and the accrued
interest thereon in the currency of such Loan.

          (b) Each Lender shall maintain in accordance with its usual practice
an account or accounts evidencing the Indebtedness of each Borrower to such
Lender resulting from each Loan made or held by such Lender, including the
amounts of principal and interest payable and paid to such Lender from time to
time hereunder.

          (c) The Administrative Agent shall maintain accounts in which it shall
record (i) the amount of each Loan made hereunder, the Class and Type thereof
and the Interest Period applicable thereto, (ii) the amount of any principal or
interest due and payable or to become due and payable from each Borrower to each
Lender hereunder and (iii) the amount of any sum received by the Administrative
Agent hereunder for the account of the Lenders and each Lender's share thereof.

          (d) The entries made in the accounts maintained pursuant to paragraph
(b) or (c) of this Section shall be prima facie evidence of the existence and
amounts of the obligations recorded therein; provided that the failure of any
Lender or the Administrative Agent to maintain such accounts or any error
therein (including any failure to record the making or repayment of any Loan)
shall not in any manner affect the obligation of any Borrower to repay the Loans
in accordance with the terms of this Agreement or prevent any Borrower's
obligations in respect of Loans from being discharged to the extent of amounts
actually paid in respect thereof.

          (e) Any Lender may request that Loans of any Class made by it be
evidenced by a promissory note. In such event, each Borrower shall prepare,
execute and deliver to such Lender a promissory note payable to the order of
such Lender (or, if requested by such Lender, to such Lender and its registered
assigns) in substantially the form set forth in Exhibit C-1 hereto, in the case
of ABT Loans, or Exhibit C-2 hereto, in the case of German Loans. Thereafter,
the Loans evidenced by such promissory note and interest thereon shall at all
times (including after assignment pursuant to Section 9.04) be represented by
one or more promissory notes in such form payable to the order of the payee
named therein (or, if such promissory note is a registered note, to such payee
and its registered assigns).

          SECTION 2.10. [intentionally omitted]

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                                                                              70

          SECTION 2.11. Prepayment of Loans. (a) Any Borrower shall have the
right at any time and from time to time to prepay any Borrowing of such Borrower
in whole or in part, subject to prior notice in accordance with paragraph (d) of
this Section.

          (b) In the event and on each occasion that the sum of the Revolving
Credit Exposures exceeds the total Revolving Commitments, or the sum of the
Revolving Credit Exposures under any Tranche exceeds the sum of the Commitments
under such Tranche, the European J.V. shall (and/or shall cause other Borrowers
to) prepay Revolving Borrowings, or Revolving Borrowings of the applicable
Tranche, in an aggregate amount equal to such excess, and in the event that
after such prepayment of Borrowings any such excess shall remain, the European
J.V. shall (and/or shall cause other Borrowers to) deposit cash in an amount
equal to such excess as collateral for the reimbursement obligations of the
Borrowers in respect of Letters of Credit. Any cash so deposited (and any cash
previously deposited pursuant to this paragraph) with the Administrative Agent
shall be held in an account over which the Administrative Agent shall have
dominion and control to the exclusion of the Borrowers and their Subsidiaries,
including the exclusive right of withdrawal. Other than any interest earned on
the investment of such deposits, which investment shall be in Temporary Cash
Investments and shall be made in the discretion of the Administrative Agent (or,
at any time when no Default or Event of Default has occurred and is continuing,
shall be made at the direction of the European J.V.) and at the Borrowers' risk
and expense, such deposits shall not bear interest. Interest or profits, if any,
on such investments shall accumulate in such account. Moneys in such account
shall be applied by the Administrative Agent to reimburse each Issuing Bank for
LC Disbursements for which it has not been reimbursed and, to the extent not so
applied, shall be held for the satisfaction of the reimbursement obligations of
the Borrowers for the LC Exposure at such time or, if the maturity of the Loans
has been accelerated (but subject to the consent of the Majority Lenders), be
applied to satisfy other obligations of the Borrowers under this Agreement. If
the Borrowers have provided cash collateral to secure the reimbursement
obligations of the Borrowers in respect of Letters of Credit, then, so long as
no Event of Default shall exist, such cash collateral shall be released to the
Borrowers if so requested by the European J.V. at any time if and to the extent
that, after giving effect to such release, the aggregate amount of the ABT
Credit Exposures would not exceed the aggregate amount of the ABT Commitments.

          (c) Prior to any optional or mandatory prepayment of Borrowings
hereunder, the European J.V. shall select the Borrowing or Borrowings to be
prepaid and shall specify such selection in the notice of such prepayment
pursuant to paragraph (d) of this Section.

          (d) The European J.V. shall notify the Administrative Agent by
telephone (confirmed by telecopy) of any prepayment hereunder not later than
3:00 p.m., London time, three Business Days before the date of prepayment;
provided that (i) if the Borrowers shall be required to make any prepayment
hereunder by reason of Section 2.11(b), such notice shall be delivered not later
than the time at which such prepayment is made and (ii) in the case of a
prepayment of a Swingline Loan, such notice shall be delivered not later than
12:00 noon, London time, on the date of prepayment. Each such

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                                                                              71

notice shall be irrevocable and shall specify the prepayment date and the
principal amount of each Borrowing or portion thereof to be prepaid; provided
that, if a notice of prepayment is given in connection with a conditional notice
of termination of the Revolving Commitments under any Tranche as contemplated by
Section 2.08, then such notice of prepayment may be revoked if such notice of
termination is revoked in accordance with Section 2.08. Promptly following
receipt of any such notice relating to a Borrowing, the Administrative Agent
shall advise the Lenders of the contents thereof. Each partial prepayment of any
Borrowing (other than pursuant to Section 2.11(b)) shall be in an amount that
would be permitted in the case of an advance of a Borrowing as provided in
Section 2.02. Each prepayment of a Borrowing shall be applied ratably to the
Loans included in the prepaid Borrowing. Prepayments shall be accompanied by
accrued interest to the extent required by Section 2.13.

          SECTION 2.12. Fees. (a) The European J.V. agrees to pay to the
Administrative Agent for the account of each Lender a commitment fee, which
shall accrue at the rate of 0.625% per annum on the daily unused amount of each
Revolving Commitment of such Lender during the period from and including the
Effective Date to but excluding the date on which such Revolving Commitment
terminates. Accrued commitment fees shall be payable in arrears on the last day
of March, June, September and December of each year and on the date on which the
Revolving Commitments terminate, commencing on the first such date to occur
after the date hereof. All commitment fees shall be computed on the basis of a
year of 360 days and shall be payable for the actual number of days elapsed
(including the first day but excluding the last day). For purposes of computing
commitment fees with respect to Revolving Commitments, an ABT Commitment of a
Lender shall be deemed to be used to the extent of the outstanding ABT Loans and
LC Exposure of such Lender (but not the Swingline Exposure of such Lender, which
shall be disregarded for such purpose prior to the acquisition by such Lender of
a participation therein pursuant to Section 2.05(c)).

          (b) The European J.V. agrees to pay (i) to the Administrative Agent,
for the account of each ABT Lender, a participation fee with respect to its
participations in Letters of Credit, which shall accrue at the rate of 2.00% per
annum on the average daily amount of such Lender's LC Exposure (excluding any
portion thereof attributable to unreimbursed LC Disbursements) during the period
from and including the Effective Date to but excluding the later of the date on
which such Lender's ABT Commitment terminates and the date on which such Lender
ceases to have any LC Exposure, and (ii) to each Issuing Bank a fronting fee,
which shall accrue at the rate or rates per annum separately agreed upon between
Goodyear and such Issuing Bank on the average daily amount of the LC Exposure
(excluding any portion thereof attributable to unreimbursed LC Disbursements)
attributable to Letters of Credit issued by such Issuing Bank during the period
from and including the Effective Date to but excluding the later of the date the
LC Commitment of such Issuing Bank is reduced to zero and the date on which
there ceases to be any LC Exposure attributable to Letters of Credit issued by
such Issuing Bank, as well as such Issuing Bank's standard fees with respect to
the issuance, amendment, renewal or extension of any Letter of Credit or
processing of drawings thereunder. Participation fees and fronting fees accrued
through and including the last day of March, June, September and December of
each year shall be payable on the third

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                                                                              72

Business Day following such last day, commencing on the first such date to occur
after the Effective Date; provided that all such fees shall be payable on the
date on which the ABT Commitments terminate and any such fees accruing after the
date on which the ABT Commitments terminate shall be payable on demand. Any
other fees payable to any Issuing Bank pursuant to this paragraph shall be
payable within 10 days after demand. All participation fees and fronting fees
shall be computed on the basis of a year of 360 days (or, in the case of Letters
of Credit denominated in Pounds Sterling, 365 days) and shall be payable for the
actual number of days elapsed (including the first day but excluding the last
day).

          (c) Goodyear agrees to pay (or to cause the European J.V. to pay) to
the Administrative Agent, for its own account, fees in the amounts and at the
times separately agreed upon between Goodyear and the Administrative Agent.

          (d) All fees and other amounts payable hereunder shall be paid on the
dates due, in immediately available funds, to the Administrative Agent (or to
the Issuing Banks, in the case of fees payable to them) for distribution, where
applicable, to the Lenders. Fees paid shall not be refundable under any
circumstances.

          SECTION 2.13. Interest. (a) The Revolving Loans comprising each
Revolving Borrowing shall bear interest at the applicable Adjusted Eurocurrency
Rate plus 2.00% per annum. Swingline Loans shall bear interest at the Swingline
Rate plus 2.00% per annum.

          (b) Notwithstanding the foregoing, if any principal of or interest on
any Loan or any fee or other amount payable by any Borrower hereunder is not
paid when due, whether at stated maturity, upon acceleration or otherwise, such
overdue amount shall bear interest, after as well as before judgment, at a rate
per annum equal to (i) in the case of overdue principal of any Loan, 2.00% plus
the rate otherwise applicable to such Loan as provided in the preceding
paragraphs of this Section or (ii) in the case of any other amount, 2.00% plus
the interest rate that would have applied had such amount, during the period of
non-payment, constituted a Loan in the currency of the overdue amount for
successive Interest Periods of one month's duration.

          (c) Accrued interest on each Loan shall be payable in arrears on each
Interest Payment Date for such Loan and, in the case of Revolving Loans, upon
termination of the Revolving Commitments of the applicable Tranche; provided
that (i) interest accrued pursuant to paragraph (b) of this Section shall be
payable on demand, and (ii) in the event of any repayment or prepayment of any
Loan, accrued interest on the principal amount repaid or prepaid shall be
payable on the date of such repayment or prepayment.

          (d) All interest hereunder shall be computed on the basis of a year of
360 days, except that interest on Loans denominated in Pounds Sterling shall be
computed on the basis of a year of 365 days, and in each case shall be payable
for the actual number of days elapsed (including the first day but excluding the
last day). The applicable Adjusted

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                                                                              73

Eurocurrency Rate shall be determined by the Administrative Agent, and such
determination shall be conclusive absent manifest error.

          SECTION 2.14. Alternate Rate of Interest. If prior to the commencement
of any Interest Period for a Eurocurrency Borrowing:

          (a) the Administrative Agent determines (which determination shall be
     conclusive absent manifest error) that adequate and reasonable means do not
     exist for ascertaining the applicable Adjusted Eurocurrency Rate for such
     Interest Period; or

          (b) the Administrative Agent is advised by the Majority Lenders that
     the applicable Adjusted Eurocurrency Rate for such Interest Period will not
     adequately and fairly reflect the cost to such Lenders (or any Lender) of
     making or maintaining their Loans (or its Loan) included in such Borrowing
     for such Interest Period;

then the Administrative Agent shall give notice thereof (an "Unavailability
Notice") to the European J.V. and the Lenders by telephone or telecopy as
promptly as practicable thereafter and, until the Administrative Agent notifies
the European J.V. and the Lenders that the circumstances giving rise to such
notice no longer exist, the rate of interest that shall apply to such Borrowing
shall be such rate as the Administrative Agent shall determine adequately and
fairly reflects the cost to such Lenders (or Lender) of making or maintaining
their Loans (or its Loan) included in such Borrowing for such Interest Period
plus 2.00%. If an Unavailability Notice is delivered in respect of any
Borrowing, the applicable Borrower may elect by notice to the Administrative
Agent to revoke its request that such Borrowing be made or continued, in which
event Section 2.16 shall not apply (except that Lenders shall be entitled to
receive their actual out-of-pocket losses, costs and expenses, if any, in
connection with such Borrowing not being made or continued).

          SECTION 2.15. Increased Costs. (a) If any Change in Law shall:

          (i) impose, modify or deem applicable any reserve, special deposit or
     similar requirement against assets of, deposits with or for the account of,
     or credit extended by, any Lender (except any such reserve requirement
     reflected in the Adjusted Eurocurrency Rate) or any Issuing Bank; or

          (ii) impose on any Lender or any Issuing Bank or the London interbank
     market any other condition (other than Taxes) affecting this Agreement or
     Eurocurrency Loans made by such Lender or any Letter of Credit or
     participation therein;

and the result of any of the foregoing shall be to increase the cost to such
Lender of making or maintaining any Eurocurrency Loan (or of maintaining its
obligation to make any such Loan) or to increase the cost to such Lender or such
Issuing Bank of participating in, issuing or maintaining any Letter of Credit or
to reduce the amount of any sum received or receivable by such Lender or such
Issuing Bank hereunder (whether

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                                                                              74

of principal, interest or otherwise) in each case by an amount deemed by such
Lender or Issuing Bank, as the case may be, to be material, then the applicable
Borrower (being the Borrower in respect of the affected Commitments, Loans or
Letters of Credit) will pay to such Lender or such Issuing Bank such additional
amount or amounts as will compensate such Lender or such Issuing Bank, as the
case may be, for such additional costs incurred or reduction suffered.

          (b) If any Lender or any Issuing Bank determines that any Change in
Law regarding capital requirements has had or would have the effect of reducing
the rate of return on such Lender's or such Issuing Bank's capital or on the
capital of such Lender's or such Issuing Bank's holding company, if any, in each
case by an amount deemed by such Lender or such Issuing Bank to be material as a
consequence of this Agreement or the Commitment of such Lender or the Loans or
participations in Letters of Credit held by such Lender, or the Letters of
Credit issued by such Issuing Bank, to a level below that which such Lender or
such Issuing Bank or such Lender's or such Issuing Bank's holding company would
have achieved but for such Change in Law (taking into consideration such
Lender's or such Issuing Bank's policies and the policies of such Lender's or
such Issuing Bank's holding company with respect to capital adequacy), then from
time to time the applicable Borrower (being the Borrower in respect of the
affected Commitments, Loans or Letters of Credit) will pay to such Lender or
such Issuing Bank such additional amount or amounts as will compensate such
Lender or such Issuing Bank or such Lender's or such Issuing Bank's holding
company for any such reduction suffered.

          (c) A certificate of a Lender or an Issuing Bank setting forth the
amount or amounts necessary to compensate such Lender or such Issuing Bank or
its holding company, as the case may be, as specified in paragraph (a) or (b) of
this Section shall be delivered to the European J.V. The applicable Borrower
shall pay such Lender or such Issuing Bank, as the case may be, the amount shown
as due on any such certificate within 10 days after receipt thereof, unless such
amount is being contested by the European J.V. in good faith.

          (d) Failure or delay on the part of any Lender or Issuing Bank to
demand compensation pursuant to this Section shall not constitute a waiver of
such Lender's or such Issuing Bank's right to demand such compensation; provided
that the Borrowers shall not be required to compensate a Lender or an Issuing
Bank pursuant to this Section for any increased costs or reductions incurred
more than 180 days prior to the date that such Lender or Issuing Bank notifies
the European J.V. of the Change in Law giving rise to such increased costs or
reductions and of such Lender's or such Issuing Bank's intention to claim
compensation therefor; provided further that, if the Change in Law giving rise
to such increased costs or reductions is retroactive, then the 180-day period
referred to above shall be extended to include the period of retroactive effect
thereof.

          SECTION 2.16. Break Funding Payments. In the event of (a) the payment
of any principal of any Eurocurrency Loan other than on the last day of an
Interest Period applicable thereto (including as a result of an Event of
Default), (b) the failure to borrow, convert, continue or prepay any Loan on the
date specified in any

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                                                                              75

notice delivered pursuant hereto (regardless of whether such notice may be
revoked under Section 2.11(d) and is revoked in accordance therewith), or (c)
the assignment of any Eurocurrency Loan other than on the last day of the
Interest Period applicable thereto as a result of a request by the European J.V.
pursuant to Section 2.19 or the CAM Exchange, then, in any such event, the
Borrower of such Loan shall compensate each Lender for the loss, cost and
expense attributable to such event. In the case of a Eurocurrency Loan, such
loss, cost or expense to any Lender shall be deemed to include an amount
determined by such Lender to be the excess, if any, of (i) the amount of
interest which would have accrued on the principal amount of such Loan had such
event not occurred, at the Adjusted Eurocurrency Rate that would have been
applicable to such Loan, for the period from the date of such event to the last
day of the then current Interest Period therefor (or, in the case of a failure
to borrow, convert or continue, for the period that would have been the Interest
Period for such Loan), over (ii) the amount of interest which would accrue on
such principal amount for such period at the interest rate which such Lender
would bid were it to bid, at the commencement of such period, for deposits in
the applicable currency and of a comparable amount and period from other banks
in the London interbank market. A certificate of any Lender setting forth any
amount or amounts that such Lender is entitled to receive pursuant to this
Section shall be delivered to the European J.V. The applicable Borrower shall
pay such Lender the amount shown as due on any such certificate within 10 days
after receipt thereof, unless such amount is being contested by the European
J.V. in good faith.

          SECTION 2.17. Taxes. (a) Any and all payments by or on account of any
obligation of any Borrower or any other Credit Party hereunder or under any
other Credit Document shall be made free and clear of and without deduction for
any Indemnified Taxes or Other Taxes; provided that if any Borrower or any other
Credit Party shall be required to deduct any Indemnified Taxes or Other Taxes
from such payments, then (i) the sum payable shall be increased as necessary so
that after making all required deductions of such Taxes (including deductions
applicable to additional sums payable under this Section) the Administrative
Agent, Issuing Bank, Swingline Lender or Lender (as the case may be) receives an
amount equal to the sum it would have received had no such deductions been made
(and such Borrower or such Credit Party shall pay or Goodyear shall cause such
Credit Party to pay such increased amount), (ii) such Borrower or such other
Credit Party shall make such deductions and (iii) such Borrower or such other
Credit Party shall pay the full amount deducted to the relevant Governmental
Authority in accordance with applicable law.

          (b) In addition, the Borrowers shall pay any Other Taxes to the
relevant Governmental Authority in accordance with applicable law.

          (c) The relevant Borrower shall indemnify the Administrative Agent,
each Issuing Bank, Swingline Lender and each Lender within 10 days after written
demand therefor, for the full amount of any Indemnified Taxes or Other Taxes
paid by the Administrative Agent, such Issuing Bank, Swingline Lender or such
Lender, as the case may be, on or with respect to any payment by or on account
of any obligation of such Borrower or any other Credit Party hereunder or under
any other Credit Document (including Indemnified Taxes or Other Taxes imposed or
asserted on or attributable to

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                                                                              76

amounts payable under this Section) and any penalties, interest and reasonable
out-of-pocket expenses arising therefrom or with respect thereto, whether or not
such Indemnified Taxes or Other Taxes were correctly or legally imposed or
asserted by the relevant Governmental Authority. A certificate as to the amount
of such payment or liability delivered to the European J.V. by a Lender, or
Issuing Bank or the Swingline Lender, or by the Administrative Agent on its own
behalf or on behalf of a Lender or Issuing Bank or the Swingline Lender shall be
conclusive absent manifest error.

          (d) As soon as practicable after any payment of Indemnified Taxes or
Other Taxes by any Borrower or any other Credit Party to a Governmental
Authority, such Borrower shall deliver to the Administrative Agent the original
or a certified copy of a receipt issued by such Governmental Authority
evidencing such payment, a copy of the return reporting such payment or other
evidence of such payment reasonably satisfactory to the Administrative Agent.

          (e) Any Foreign Lender that is entitled to an exemption from or
reduction of United States withholding tax under any treaty to which the United
States is a party with respect to payments under this Agreement shall deliver to
the European J.V. (with a copy to the Administrative Agent), at the time such
Foreign Lender first becomes a party to this Agreement and at the time or times
prescribed by applicable law, such properly completed and executed documentation
prescribed by applicable law or reasonably requested by the European J.V. as
will permit such payments to be made without withholding or at a reduced rate;
provided that such Foreign Lender has received written notice from the European
J.V. advising it of the availability of such exemption or reduction and
supplying all applicable documentation; and provided further that no such
written notice shall be required with respect to the applicable IRS Form W-8 a
Foreign Lender is required to deliver to Goodyear to permit payments to be made
without withholding of U.S. Federal income tax (or at a reduced rate of U.S.
withholding tax).

          (f) Any Lender that is entitled to an exemption from withholding tax
under the law of any jurisdiction in which a Borrower is located, or under any
treaty to which such jurisdiction is a party, with respect to payments under
this Agreement shall deliver to the European J.V. for the account of the
relevant Borrower (with a copy to the Administrative Agent), at the time such
Lender first becomes a party to this Agreement and at the time or times
prescribed by applicable law, such properly completed and executed documentation
prescribed by applicable law or reasonably requested by the European J.V. as
will permit such payments to be made without withholding or at a reduced rate;
provided that such Lender has received written notice from the European J.V.
advising it of the availability of such exemption or reduction and supplying all
applicable documentation.

          SECTION 2.18. Payments Generally; Pro Rata Treatment; Sharing of
Setoffs. (a) Except as required or permitted under Section 2.06, 2.15, 2.16,
2.17, 2.19 or 9.03, each Borrowing, each payment or prepayment of principal of
any Borrowing or of any LC Disbursement, each payment of interest on the Loans,
each payment of fees (other than fees payable to the Issuing Banks), each
reduction of the Commitments and each refinancing of any Borrowing with a
Borrowing of any Type, shall be allocated pro

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                                                                              77

rata among the Lenders in accordance with their respective Commitments (or, if
such Commitments shall have expired or been terminated, in accordance with the
respective principal amounts of their outstanding Loans or LC Exposures). Each
Lender agrees that in computing such Lender's portion of any Borrowing to be
made hereunder, the Administrative Agent may, in its discretion, round each
Lender's percentage of such Borrowing to the next higher or lower whole Euro
amount.

          (b) The relevant Borrower shall make each payment required to be made
by it hereunder (whether of principal, interest, fees or reimbursement of LC
Disbursements, or of amounts payable under Section 2.15, 2.16 or 2.17 or
otherwise) prior to 1:00 p.m., London time, on the date when due, in immediately
available funds, without setoff, counterclaim or other deduction. Any amounts
received after such time on any date may, in the discretion of the
Administrative Agent, be deemed to have been received on the next succeeding
Business Day for purposes of calculating interest thereon. All such payments
shall be made to the Administrative Agent to the applicable account specified by
the Administrative Agent for the account of the applicable Lenders or, in any
such case, to such other account as the Administrative Agent shall from time to
time specify in a notice delivered to the European J.V., except payments to be
made directly to an Issuing Bank or the Swingline Lender as expressly provided
herein and except that payments pursuant to Sections 2.15, 2.16, 2.17, 2.19 and
9.03 shall be made directly to the Persons entitled thereto. The Administrative
Agent shall distribute any such payments received by it for the account of any
other Person in appropriate ratable shares to the appropriate recipient or
recipients promptly following receipt thereof. If any payment hereunder shall be
due on a day that is not a Business Day, the date for payment shall be extended
to the next succeeding Business Day, and, in the case of any payment accruing
interest, interest thereon shall be payable for the period of such extension.
All payments hereunder shall be made in Euros, except as otherwise expressly
provided. Any payment required to be made by the Administrative Agent hereunder
shall be deemed to have been made by the time required if the Administrative
Agent shall, at or before such time, have taken the necessary steps to make such
payment in accordance with the regulations or operating procedures of the
clearing or settlement system used by the Administrative Agent to make such
payment.

          (c) If at any time insufficient funds are received by and available to
the Administrative Agent to pay fully all amounts of principal, unreimbursed LC
Disbursements, interest and fees then due hereunder, such funds shall be applied
(i) first, towards payment of interest and fees then due hereunder, ratably
among the parties entitled thereto in accordance with the amounts of interest
and fees then due to such parties, and (ii) second, towards payment of principal
and unreimbursed LC Disbursements then due hereunder, ratably among the parties
entitled thereto in accordance with the amounts of principal and unreimbursed LC
Disbursements then due to such parties.

          (d) If any Lender shall, by exercising any right of setoff or
counterclaim or otherwise, obtain payment in respect of any principal of or
interest on any of its Loans or participations in LC Disbursements resulting in
such Lender receiving payment of a greater proportion of the aggregate amount of
its Loans or participations in LC

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                                                                              78

Disbursements or Swingline Loans and accrued interest thereon than the
proportion received by any other Lender, then the Lender receiving such greater
proportion shall purchase (for cash at face value) participations in the Loans
and participations in LC Disbursements and Swingline Loans of other Lenders to
the extent necessary so that the benefit of all such payments shall be shared by
the Lenders ratably in accordance with the aggregate amount of principal of and
accrued interest on their respective Loans and participations in LC
Disbursements and Swingline Loans. If any such participations are purchased
pursuant to the preceding sentence and all or any portion of the payments giving
rise thereto is recovered, such participations shall be rescinded and the
purchase price restored to the extent of such recovery, without interest. The
provisions of this paragraph shall not be construed to apply to any payment made
by any Borrower pursuant to and in accordance with the express terms of this
Agreement or any payment obtained by a Lender as consideration for the
assignment of or sale of a participation in its Commitment or any of its Loans
or participations in LC Disbursements or Swingline Loans to any assignee or
participant, other than to the European J.V. or any Affiliate thereof (as to
which the provisions of this paragraph shall apply). Each Borrower consents to
the foregoing and agrees, to the extent it may effectively do so under
applicable law and under this Agreement, that any Lender acquiring a
participation pursuant to the foregoing arrangements may exercise against such
Borrower rights of setoff and counterclaim with respect to such participation as
fully as if such Lender were a direct creditor of such Borrower in the amount of
such participation.

          (e) Unless the Administrative Agent shall have received notice from
the European J.V. prior to the date on which any payment is due to the
Administrative Agent for the account of the Lenders or any Issuing Bank
hereunder that the relevant Borrower will not make such payment, the
Administrative Agent may assume that such Borrower has made such payment on such
date in accordance herewith and may, in reliance upon such assumption,
distribute to the Lenders or the Issuing Banks, as the case may be, the amount
due. In such event, if such Borrower has not in fact made such payment, then
each of the Lenders or the Issuing Banks, as the case may be, severally agrees
to repay to the Administrative Agent forthwith on demand the amount so
distributed to such Lender or such Issuing Bank, and to pay interest thereon,
for each day from and including the date such amount shall have been distributed
to it to but excluding the date of payment to or recovery by the Administrative
Agent, at a rate determined by the Administrative Agent in accordance with
banking industry rules on interbank compensation.

          (f) If any Lender shall fail to make any payment required to be made
by it hereunder for the account of the Administrative Agent, any Issuing Bank or
any Lender, then the Administrative Agent may, in its discretion
(notwithstanding any contrary provision hereof), apply any amounts thereafter
received by the Administrative Agent for the account of such Lender to satisfy
such Lender's obligations in respect of such payment until all such unsatisfied
obligations are fully paid.

          SECTION 2.19. Mitigation Obligations; Replacement of Lenders. (a) If
any Lender requests compensation under Section 2.15 or if any Borrower is
required to pay any additional amount to any Lender or any Governmental
Authority for the account of any Lender pursuant to Section 2.17, then such
Lender shall use reasonable efforts to

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                                                                              79

designate a different lending office for funding or booking its Loans hereunder
or to assign its rights and obligations hereunder to another of its offices,
branches or affiliates, if, in the judgment of such Lender, such designation or
assignment (i) would eliminate or reduce amounts payable pursuant to Section
2.15 or 2.17, as the case may be, in the future and (ii) would not subject such
Lender to any unreimbursed cost or expense and would not otherwise be
disadvantageous to such Lender. The European J.V. hereby agrees to pay all
reasonable costs and expenses incurred by any Lender in connection with any such
designation or assignment.

          (b) If any Lender requests compensation under Section 2.15, or if any
Credit Party is required to pay any additional amount to any Lender or any
Governmental Authority for the account of any Lender pursuant to Section 2.17,
or if any Lender shall become the subject of any insolvency or similar
proceeding or filing or default in its obligation to fund Loans hereunder, then
the European J.V. may, at its sole expense and effort, upon notice to such
Lender and the Administrative Agent, require such Lender to assign and delegate,
without recourse (in accordance with and subject to the restrictions contained
in Section 9.04), all its interests, rights and obligations under this Agreement
to an assignee that shall assume such obligations (which assignee may be another
Lender, if a Lender accepts such assignment); provided that (i) the European
J.V. shall have received the prior written consent of the Administrative Agent,
which consent shall not unreasonably be withheld, (ii) such Lender shall have
received payment of an amount equal to the outstanding principal of its Loans,
participations in LC Disbursements and Swingline Loans, accrued interest
thereon, accrued fees and all other amounts payable to it hereunder, from the
assignee or the Borrowers, as the case may be and (iii) in the case of any such
assignment resulting from a claim for compensation under Section 2.15 or
payments required to be made pursuant to Section 2.17, such assignment will
result in a reduction in such compensation or payments. If any Lender shall
become the subject of any insolvency or similar proceeding or filing, then the
European J.V., if requested to do so by any Issuing Bank, shall use commercially
reasonable efforts (which shall not include the payment of any compensation) to
identify an assignee willing to purchase and assume the interests, rights and
obligations of such Lender under this Agreement and to require such Lender to
assign and delegate all such interests, rights and obligations to such assignee
in accordance with the preceding sentence.

          SECTION 2.20. Additional Reserve Costs. (a) If and so long as any
Lender is required to make special deposits with the Bank of England, to
maintain reserve asset ratios or to pay fees, in each case in respect of such
Lender's Loans, such Lender may require the relevant Borrower to pay,
contemporaneously with each payment of interest on each of such Loans,
additional interest on such Loans at a rate per annum equal to the Mandatory
Costs Rate calculated in accordance with the formula and in the manner set forth
in Exhibit H hereto, provided that no Lender may request the payment of any
amount under this paragraph to the extent resulting from a requirement imposed
(other than as provided in Section 2.15) on such Lender by any Governmental
Authority (and not on Lenders or any class of Lenders generally) in respect of a
concern expressed by such Governmental Authority with such Lender specifically,
including with respect to its financial health.

<PAGE>

                                                                              80

          (b) If and so long as any Lender is required to comply with reserve
assets, liquidity, cash margin or other requirements of any monetary or other
authority (including any such requirement imposed by the European Central Bank
or the European System of Central Banks, but excluding requirements reflected in
the Mandatory Costs Rate) in respect of any of such Lender's Loans such Lender
may require the relevant Borrower to pay, contemporaneously with each payment of
interest on each of such Lender's Loans subject to such requirements, additional
interest on such Loans at a rate per annum specified by such Lender to be the
cost to such Lender of complying with such requirements in relation to such
Loans, provided that no Lender may request the payment of any amount under this
paragraph to the extent resulting from a requirement imposed (other than as
provided in Section 2.15) on such Lender by any Governmental Authority (and not
on Lenders or any class of Lenders generally) in respect of a concern expressed
by such Governmental Authority with such Lender specifically, including with
respect to its financial health.

          (c) Any additional interest owed pursuant to paragraph (a) or (b)
above shall be determined by the relevant Lender, acting in good faith, which
determination shall be conclusive absent manifest error, and notified to the
relevant Borrower (with a copy to the Administrative Agent) at least five
Business Days before each date on which interest is payable for the relevant
Loans, and such additional interest so notified to the relevant Borrower by such
Lender shall be payable to such Lender on each date on which interest is payable
for such Loans.

                                   ARTICLE III

                         Representations and Warranties

          Goodyear represents and warrants to the Lenders as to itself and the
Subsidiaries, the European J.V. represents and warrants to the Lenders as to
itself and the J.V. Subsidiaries and each other Borrower represents and warrants
to the Lenders as to itself and its subsidiaries that:

          SECTION 3.01. Organization; Powers. Goodyear and each of the other
Credit Parties is duly organized, validly existing and in good standing under
the laws of the jurisdiction of its organization, has all requisite power and
authority to carry on its business as now conducted and, except where the
failure to do so, individually or in the aggregate, would not be reasonably
likely to result in a Material Adverse Change, is qualified to do business, and
is in good standing, in every jurisdiction where such qualification is required.
Each Subsidiary of Goodyear other than the Credit Parties is duly organized,
validly existing and in good standing under the laws of the jurisdiction of its
organization, has all requisite power and authority to carry on its business as
now conducted and is qualified to do business, and is in good standing, in every
jurisdiction where such qualification is required, except for failures that,
individually or in the aggregate, would not be materially likely to result in a
Material Adverse Change.

          SECTION 3.02. Authorization; Enforceability. The Transactions to be
entered into by each Borrower and each other Credit Party are within such
Borrower's or

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                                                                              81

such Credit Party's powers and have been duly authorized. This Agreement has
been duly executed and delivered by Goodyear and each Borrower and constitutes,
and each other Credit Document to which any Credit Party is or is to be a party
constitutes or, when executed and delivered by such Credit Party, will
constitute, a legal, valid and binding obligation of Goodyear, such Borrower or
such Credit Party, as the case may be, enforceable in accordance with its terms,
subject to applicable bankruptcy, insolvency, reorganization, moratorium or
other laws affecting creditors' rights generally and subject to general
principles of equity, regardless of whether considered in a proceeding in equity
or at law.

          SECTION 3.03. Governmental Approvals; No Conflicts. (a) Except to the
extent that no Material Adverse Change would be materially likely to result, the
Transactions (i) do not require any consent or approval of, registration or
filing with, or any other action by, any Governmental Authority, except such as
are required to perfect Liens created under the Security Documents and such as
have been obtained or made and are in full force and effect, (ii) do not and
will not violate any applicable law or regulation or the charter, by-laws or
other organizational documents of Goodyear or any of the Subsidiaries or any
order of any Governmental Authority, (iii) do not and will not violate or result
in a default under any indenture, agreement or other instrument binding upon
Goodyear or any of the Subsidiaries or any of their assets and (iv) do not and
will not result in the creation or imposition of any Lien on any asset of
Goodyear or any of the Subsidiaries, except Liens created under the Credit
Documents.

          (b) The incurrence of each Loan, Letter of Credit and LC Disbursement,
each Guarantee thereof under the Credit Documents and each Lien securing any of
the Obligations, is permitted under the Junior Lien Indenture and each other
indenture or other agreement governing any Senior Subordinated-Lien Indebtedness
in effect at the time of such incurrence.

          SECTION 3.04. Financial Statements; No Material Adverse Change. (a)
The European J.V. has heretofore furnished to the Lenders its consolidated
balance sheet and statements of income, stockholders' equity and cash flows as
of and for the fiscal year ended December 31, 2006, reported on by
PricewaterhouseCoopers, independent public accountants. Goodyear has heretofore
furnished to the Lenders its consolidated balance sheet and statements of
income, stockholders' equity and cash flows as of and for the fiscal year ended
December 31, 2006. Such financial statements of the European J.V. and Goodyear
present fairly, in all material respects, the consolidated financial position
and consolidated results of operations and cash flows of the European J.V. and
its Consolidated Subsidiaries and Goodyear and its Consolidated Subsidiaries,
respectively, as of such dates and for such fiscal year in accordance with GAAP.

          (b) Except as disclosed in the Disclosure Documents, since December
31, 2006, there has been no event or condition that constitutes or would be
materially likely to result in a Material Adverse Change, it being agreed that a
reduction in any rating relating to Goodyear issued by any rating agency shall
not, in and of itself, be an event or condition that constitutes or would be
materially likely to result in a Material Adverse

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                                                                              82

Change (but that events or conditions underlying or resulting from any such
reduction may constitute or be materially likely to result in a Material Adverse
Change).

          (c) Except as disclosed in the Disclosure Documents, since December
31, 2006, there has been no event or condition that constitutes or would be
materially likely to result in a material adverse change in or effect on the
business, operations, properties, assets or financial condition (including as a
result of the effects of any contingent liabilities thereon) of the European
J.V. and the J.V. Subsidiaries, taken as a whole.

          SECTION 3.05. Litigation and Environmental Matters. (a) Except as set
forth in the Disclosure Documents, there are no actions, suits or proceedings by
or before any arbitrator or Governmental Authority pending or, to the knowledge
of Goodyear, threatened against or affecting Goodyear or any of the Subsidiaries
(i) as to which there is a reasonable possibility of an adverse determination
and that if adversely determined would be materially likely, individually or in
the aggregate, to result in a Material Adverse Change or (ii) as of the
Effective Date, that involve the Credit Documents or the Transactions.

          (b) Except as set forth in the Disclosure Documents, and except with
respect to matters that, individually or in the aggregate, would not be
materially likely to result in a Material Adverse Change, neither Goodyear nor
any of the Subsidiaries (i) has failed to comply with any Environmental Law or
to obtain, maintain or comply with any permit, license or other approval
required under any Environmental Law, (ii) has become subject to any
Environmental Liability, (iii) has received notice of any claim with respect to
any Environmental Liability or (iv) knows of any basis for any Environmental
Liability.

          SECTION 3.06. Compliance with Laws and Agreements. Each of Goodyear
and the Subsidiaries is in compliance with all laws, regulations and orders of
any Governmental Authority applicable to it or its property and all indentures,
agreements and other instruments binding upon it or its property, except where
the failure to be in compliance, individually or in the aggregate, would not be
materially likely to result in a Material Adverse Change. No Event of Default
has occurred and is continuing.

          SECTION 3.07. Investment Company Status. Neither Goodyear nor any of
the Subsidiaries is an "investment company" as defined in, or subject to
regulation under, the Investment Company Act of 1940, as amended.

          SECTION 3.08. ERISA. Except as disclosed in the Disclosure Documents,
no ERISA Event has occurred or is reasonably expected to occur that, when taken
together with all other ERISA Events that have occurred or are reasonably
expected to occur, would be materially likely to result in a Material Adverse
Change.

          SECTION 3.09. Disclosure. None of the reports, financial statements,
certificates or other written information referred to in Section 3.04 or
delivered after the date hereof by or on behalf of any Credit Party to the
Administrative Agent, the

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                                                                              83

Collateral Agent or any Lender pursuant to Section 5.01 (taken together with all
other information so furnished and as modified or supplemented by other
information so furnished) contained or will contain, in each case as of the date
delivered, any material misstatement of fact or omitted or will omit to state in
each case as of the date delivered, any material fact necessary to make the
statements therein, in the light of the circumstances under which they were
made, not misleading; provided that, with respect to projected financial
information or other forward looking information, Goodyear, the European J.V.
and the other Borrowers represent only that such information was prepared in
good faith based upon assumptions believed to be reasonable at the time.

          SECTION 3.10. Subsidiaries. Schedule 3.10 sets forth (a) the name and
jurisdiction of organization of, and the ownership interest of the European J.V.
and its Subsidiaries in, each J.V. Subsidiary, and (b) identifies each J.V.
Subsidiary that is a Principal European Subsidiary or a J.V. Loan Party or both,
in each case as of the Effective Date. Each J.V. Subsidiary with Total Assets
greater than $10,000,000 as of December 31, 2006, is set forth on Schedule
4.01(i).

          SECTION 3.11. Security Interests. (a) The existing Security Agreements
and the Security Agreements executed and delivered on the Effective Date,
together with (i) the actions taken on the Effective Date pursuant to Section
4.01 and (ii) the actions required to be taken after the Effective Date pursuant
to Schedule 4.01 will, subject only to filings and similar actions that may be
taken by the Collateral Agent without the delivery of any further documents or
the taking of any further actions by any Credit Party, be effective under
applicable law to create or continue in favor of the Collateral Agent for the
benefit of the Secured Parties (or in favor of the Secured Parties, as the case
may be), to the extent contemplated by the Security Agreements, a valid and
enforceable security interest in all the Applicable Assets of each Grantor
(other than Consent Assets of the J.V. Subsidiaries). The exclusion of the
Consent Assets of the J.V. Subsidiaries from the Collateral does not materially
reduce the aggregate value of the Collateral.

          (b) None of the written information relating to the Collateral
delivered by or on behalf of any Credit Party to the Administrative Agent, the
Collateral Agent or any Lender pursuant to any provision of any Credit Document
is or will be incorrect when delivered in any respect material to the rights or
interests of the Lenders under the Credit Documents.

          SECTION 3.12. Use of Proceeds. The proceeds of the Loans and the
Letters of Credit will be used only for the purposes referred to in the preamble
to this Agreement. No part of the proceeds of any Loan will be used, whether
directly or indirectly, for any purpose that entails a violation of any of the
Regulations of the Board, including Regulations T, U and X.
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                                                                              84

                                   ARTICLE IV

                                   Conditions

          SECTION 4.01. Effective Date. This Agreement shall not become
effective until the date on which each of the following conditions is satisfied
(or waived in accordance with Section 9.02).

          (a) The Administrative Agent (or its counsel) shall have received from
     Goodyear, each Borrower, the Administrative Agent, the Collateral Agent,
     the Issuing Banks, and each Lender either (i) counterparts of the Amendment
     and Restatement Agreement signed on behalf of each such party or (ii)
     written evidence satisfactory to the Administrative Agent (which may
     include telecopy transmission of a signed signature page of the Amendment
     and Restatement Agreement) that each such party has signed a counterpart of
     the Amendment and Restatement Agreement, and from each Revolving Lender
     under the Existing Credit Agreement either (i) counterparts of the Master
     Assignment Agreement signed on behalf of each such party or (ii) written
     evidence satisfactory to the Administrative Agent (which may include
     telecopy transmission of a signed signature page of the Master Assignment
     Agreement) that each such party has signed a counterpart of the Master
     Assignment Agreement.

          (b) The Administrative Agent shall have received favorable written
     opinions (addressed to the Administrative Agent, the Collateral Agent, the
     Issuing Banks and the Lenders and dated the Effective Date) of (i)
     Covington & Burling LLP, counsel for Goodyear, substantially in the form of
     Exhibit E-1, (ii) the General Counsel, the Associate General Counsel or an
     Assistant General Counsel of Goodyear, substantially in the form of Exhibit
     E-2, and (iii) each of the counsel set forth in Schedule 4.01(b), in each
     case in a form satisfactory to the Administrative Agent, and, in the case
     of each opinion referred to in this paragraph (b), covering such other
     matters relating to the Credit Parties, the Credit Documents or the
     Transactions as the Administrative Agent or the Majority Lenders shall
     reasonably request.

          (c) The Administrative Agent shall have received such documents and
     certificates as the Administrative Agent or its counsel may reasonably
     request relating to the organization, existence and good standing of each
     Credit Party, the authorization by the Credit Parties of the Transactions
     and any other legal matters relating to Goodyear, the Borrowers, the other
     Credit Parties, the Credit Documents or the Transactions, all in form and
     substance reasonably satisfactory to the Administrative Agent and its
     counsel.

          (d) The representations and warranties set forth in Article III shall
     be true and correct in all material respects on the Effective Date and the
     Administrative Agent shall have received a certificate signed by a
     Financial Officer of each of Goodyear and the European J.V. to that effect.

<PAGE>

                                                                              85

          (e) Goodyear, the Borrowers and the other Credit Parties shall be in
     compliance with all the terms and provisions set forth herein and in the
     other Credit Documents in all material respects on their part to be
     observed or performed, and at the time of and immediately after the
     Effective Date, no Default shall have occurred and be continuing, and the
     Administrative Agent shall have received a certificate signed by a
     Financial Officer of each of Goodyear and the European J.V. to that effect.

          (f) The Administrative Agent shall have received all fees and other
     amounts due and payable or accrued on or prior to the Effective Date
     hereunder or under the Existing Credit Agreement, including, to the extent
     invoiced, reimbursement or payment of all out-of-pocket expenses required
     to be reimbursed or paid by the European J.V. or Goodyear hereunder.

          (g) Each Term Lender (as defined in the Existing Credit Agreement)
     shall have received payment in full of the principal of and interest
     accrued on each Term Loan (as defined in the Existing Credit Agreement)
     held by it and all other amounts owing to it or accrued for its account
     under the Existing Credit Agreement.

          (h) [intentionally omitted].

          (i) All outstanding Capital Stock of any J.V. Subsidiary directly
     owned by any Grantor at such time (other than Capital Stock in any
     Subsidiary with Total Assets not greater than $10,000,000 as of December
     31, 2006), which J.V. Subsidiaries are set forth on Schedule 4.01(i), shall
     have been pledged or otherwise encumbered pursuant to Security Agreements
     to secure the Applicable Secured Obligations of such Grantor.

          (j) All Security Agreements referred to in the final closing checklist
     distributed by counsel for the Agents prior to the execution of this
     Agreement shall have been executed and delivered by the parties thereto,
     all other actions referred to in such closing checklist shall have been
     taken, and the Collateral Agent shall have received all documents referred
     to in such closing checklist.

          The collateral requirements set forth above in this Section 4.01 are
subject to any modifications thereto that the Administrative Agent and Goodyear
may agree upon in light of general statutory limitations, "thin capitalization"
rules, corporate interest or similar principles or applicable laws or
regulations. In addition, the Collateral Agent may enter into agreements with
the European J.V. to grant extensions of time for the creation or perfection of
security interests in or the delivery of surveys, title insurance, legal
opinions or other documents with respect to particular assets (including
extensions beyond the Effective Date for the creation and perfection of security
interests in the assets of the Grantors on such date) where it determines that
creation or perfection cannot be accomplished or such documents cannot be
delivered without undue effort or expense by the Effective Date or any later
date on which they are required to be accomplished or delivered under this
Agreement or the Security Documents. Any failure of the European

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                                                                              86

J.V. to satisfy a requirement of any such agreement by the date specified
therein (or any later date to which the Collateral Agent may agree) shall
constitute a breach of the provision of this Agreement or the Security Document
under which the original requirement was applicable. Without limiting the
foregoing, it is anticipated that the actions listed on Schedule 4.01 will not
have been completed by the Effective Date, and the European J.V. covenants and
agrees that each of such actions will be completed by the date specified for
such action in such Schedule 4.01 (or any later date to which the Collateral
Agent may agree) and that the European J.V. will comply with all of the
undertakings set forth in Schedule 4.01.

          The Loans made, the application of the proceeds thereof and the
termination of existing Indebtedness on the Effective Date shall be deemed to
occur as set forth in the Amendment and Restatement Agreement.

          The Administrative Agent shall notify the European J.V. and the
Lenders of the Effective Date in writing, and such notice shall be conclusive
and binding. Notwithstanding the foregoing, the obligations of the Lenders to
make Loans and the Issuing Banks to issue Letters of Credit hereunder shall not
become effective unless each of the foregoing conditions shall have been
satisfied (or waived pursuant to Section 9.02) at or prior to 5:00 p.m., London
time, on April 30, 2007 (and, in the event such conditions are not so satisfied
or waived, the Commitments shall terminate at such time).

          SECTION 4.02. Each Credit Event. (a) The obligation of each Lender to
make a Loan on the occasion of any Borrowing (other than a conversion or
continuation of an outstanding Borrowing and other than a Swingline Borrowing to
reimburse an LC Disbursement made pursuant to Section 2.04(e)) and of each
Issuing Bank to issue, amend, renew or extend any Letter of Credit), shall be
subject to the satisfaction of the following conditions:

          (i) The representations and warranties of Goodyear, the European J.V.
     and each other Borrower set forth in this Agreement and in the other Credit
     Documents (insofar as the representations and warranties in such other
     Credit Documents relate to the transactions provided for herein or to the
     Collateral securing the Obligations) shall be true and correct in all
     respects material to the rights or interests of the Lenders or the Issuing
     Banks under the Credit Documents on and as of the date of such Borrowing or
     the date of issuance, amendment, renewal or extension of such Letter of
     Credit, as applicable, with the same effect as though made on and as of
     such date, except to the extent such representations and warranties
     expressly relate to an earlier date.

          (ii) At the time of and immediately after giving effect to such
     Borrowing no Event of Default shall have occurred and be continuing and no
     breach of the delivery requirements of Section 5.01(a) or (b) shall have
     occurred and be continuing.

          (b) The obligation of the Swingline Lender to make a Swingline Loan on
the occasion of any Borrowing to reimburse an LC Disbursement made pursuant to

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                                                                              87

Section 2.04(e) shall be subject to the satisfaction of the condition that at
the time of and immediately after giving effect to such Borrowing, no Event of
Default shall have occurred and be continuing.

          (c) Each Borrowing and each issuance, amendment, renewal or extension
of a Letter of Credit shall be deemed to constitute a representation and
warranty by Goodyear, the European J.V. and each other Borrower on the date
thereof as to the matters specified in paragraphs (a) and (b) of subsection (a)
above or in subsection (b) above, as the case may be.

                                    ARTICLE V

                              Affirmative Covenants

          Until the Commitments shall have expired or been terminated and the
principal of and interest on each Loan and all fees payable hereunder shall have
been paid in full and all Letters of Credit shall have expired or terminated and
all LC Disbursements shall have been reimbursed, each of Goodyear and the
European J.V. and each other Borrower covenants and agrees with the Lenders
that:

          SECTION 5.01. Financial Statements and Other Information. Each of
Goodyear and the European J.V. will furnish to the Administrative Agent and each
Lender:

          (a) as soon as available and in any event within 110 days after the
     end of each fiscal year, its audited consolidated balance sheet and related
     statements of income, stockholders' equity and cash flows as of the end of
     and for such year, setting forth in each case in comparative form the
     figures for the previous fiscal year, all reported on by
     PricewaterhouseCoopers or other independent public accountants of
     recognized international standing (without any qualification or exception
     as to the scope of such audit) to the effect that such consolidated
     financial statements present fairly in all material respects the financial
     condition and results of operations of Goodyear and its Consolidated
     Subsidiaries or of the European J.V. and its Consolidated Subsidiaries, as
     the case may be, in accordance with GAAP consistently applied;

          (b) as soon as available and in any event within 60 days after the end
     of each of the first three fiscal quarters of each fiscal year, its
     consolidated balance sheet and related statements of income, stockholders'
     equity and cash flows as of the end of and for such fiscal quarter and the
     then elapsed portion of the fiscal year, setting forth in each case in
     comparative form the figures for the corresponding period or periods of
     (or, in the case of the balance sheet, as of the end of) the previous
     fiscal year, all certified by one of its Financial Officers as presenting
     fairly in all material respects the financial condition and results of
     operations of Goodyear and its Consolidated Subsidiaries or the European
     J.V. and its consolidated J.V. Subsidiaries, as the case may be, on a
     consolidated

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                                                                              88

     basis in accordance with GAAP consistently applied, subject to normal
     year-end audit adjustments and the absence of footnotes;

          (c) other than in connection with the delivery of financial statements
     for the fiscal period ended March 31, 2007, not later than one Business Day
     after each delivery of financial statements under clause (a) or (b) above,
     a certificate of a Financial Officer of Goodyear or the European J.V., as
     the case may be, (i) certifying as to whether a Default has occurred and,
     if a Default has occurred, specifying the details thereof and any action
     taken or proposed to be taken with respect thereto, (ii) demonstrating
     compliance with Section 6.09 at the end of the period to which such
     financial statements relate and for each applicable period then ended, and
     (iii) stating whether any change in GAAP or in the application thereof has
     occurred since the date of the most recent audited financial statements
     delivered under clause (a) above (or, prior to the delivery of any such
     financial statements, since December 31, 2006) and, if any such change has
     occurred, specifying the effect of such change on the financial statements
     accompanying such certificate;

          (d) in the case of Goodyear, promptly after the same become publicly
     available, copies of all periodic and other reports, proxy statements and
     other materials filed by Goodyear or any Subsidiary with the SEC, or any
     Governmental Authority succeeding to any or all of the functions of the
     SEC, or with any national securities exchange, or distributed by Goodyear
     to its shareholders generally, as the case may be;

          (e) other than in connection with the delivery of financial statements
     for the fiscal period ended March 31, 2007, not later than one Business Day
     after each delivery of financial statements under clause (a) or (b) above,
     and at such other times as Goodyear may determine, a certificate of a
     Financial Officer of Goodyear identifying each US Subsidiary and each J.V.
     Subsidiary formed or acquired after the Effective Date and not previously
     identified in a certificate delivered pursuant to this paragraph, stating
     (i) whether each such US Subsidiary is a Consent Subsidiary and describing
     the factors that shall have led to the identification of any such US
     Subsidiary as a Consent Subsidiary, and (ii) whether each such J.V.
     Subsidiary is a Principal European Subsidiary and, if so, whether such
     Principal European Subsidiary is a Consent Subsidiary and describing the
     factors that shall have led to the identification of any such Principal
     European Subsidiary as a Consent Subsidiary;

          (f) from time to time, all information and documentation required to
     be delivered under any provision of any Security Agreement and each year,
     at the time of delivery of annual financial statements under Section
     5.01(a), a certificate executed on behalf of the European J.V. by a
     Financial Officer and the chief legal officer of the European J.V. setting
     forth information sufficient to enable the Lenders to determine whether the
     requirements of Section 5.08 have been met at such time;

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                                                                              89

          (g) other than in connection with the delivery of financial statements
     for the fiscal period ended March 31, 2007, not later than one Business Day
     after each delivery of financial statements under clause (a) or (b) above,
     a certificate of a Financial Officer of each of Goodyear and the European
     J.V. certifying that the requirements of Section 5.08 have been satisfied
     in all material respects;

          (h) promptly upon becoming available, quarterly and annual financial
     statements for GDTG prepared in the ordinary course of business; and

          (i) promptly following any request therefor, such other information
     regarding the operations, business affairs and financial condition of
     Goodyear, the European J.V. or any other Subsidiary, or compliance with the
     terms of this Agreement or the other Credit Documents, or the perfection of
     the security interests created by the Security Documents, as the
     Administrative Agent or any Lender may reasonably request.

Information required to be delivered pursuant to this Section 5.01 shall be
deemed to have been delivered if such information, or one or more annual or
quarterly reports containing such information, shall have been posted by the
Administrative Agent on an IntraLinks or similar site to which the Lenders have
been granted access or shall be available on the website of the SEC at
http://www.sec.gov; provided that Goodyear shall deliver paper copies of such
information to any Lender that requests such delivery. Information required to
be delivered pursuant to this Section 5.01 may also be delivered by electronic
communications pursuant to procedures approved by the Administrative Agent.

          SECTION 5.02. Notices of Defaults. Goodyear will furnish to the
Administrative Agent, each Issuing Bank and each Lender prompt written notice of
the occurrence of any Default, together with a statement of a Financial Officer
or other executive officer of Goodyear setting forth the details of the event or
development requiring such notice and any action taken or proposed to be taken
with respect thereto.

          SECTION 5.03. Existence; Conduct of Business. Each of Goodyear and the
European J.V. and each other Borrower will, and will cause each of its
respective Subsidiaries to, do or cause to be done all things necessary to
preserve, renew and keep in full force and effect its legal existence and the
rights, licenses, permits, privileges and franchises material to the conduct of
its business, except to the extent that failures to keep in effect such rights,
licenses, permits, privileges and franchises would not be materially likely,
individually or in the aggregate for all such failures, to result in a Material
Adverse Change; provided that the foregoing shall not prohibit any merger,
consolidation, liquidation or dissolution permitted under Section 6.08.

          SECTION 5.04. Maintenance of Properties. Each of Goodyear and the
European J.V. and each other Borrower will, and will cause each of its
respective Subsidiaries to, keep and maintain all its property in good working
order and condition, ordinary wear and tear excepted, except to the extent any
failure to do so would not, individually or in the aggregate, be materially
likely to result in a Material Adverse

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                                                                              90

Change (it being understood that the foregoing shall not prohibit any sale of
any assets permitted by Section 6.04).

          SECTION 5.05. Books and Records; Inspection and Audit Rights. Each of
Goodyear and the European J.V. and each other Borrower will, and will cause each
of its respective Subsidiaries to, keep books of record and account sufficient
to enable each of Goodyear and the European J.V. to prepare the financial
statements and other information required to be delivered under Section 5.01.
Each of Goodyear, the European J.V. and each other Borrower will, and will cause
each of its respective Subsidiaries to, permit any representatives designated by
the Administrative Agent (or by any Lender acting through the Administrative
Agent), upon reasonable prior notice, to visit and inspect its properties
(accompanied by a representative of Goodyear or the European J.V.) and to
discuss its affairs, finances and condition with its officers, all at such
reasonable times and as often as reasonably requested.

          SECTION 5.06. Compliance with Laws. Each of Goodyear and the European
J.V. and each other Borrower will, and will cause each of its respective
Subsidiaries to, comply with all laws, including Environmental Laws, rules,
regulations and orders of any Governmental Authority applicable to it or its
property, except where the failure to do so, individually or in the aggregate,
would not be materially likely to result in a Material Adverse Change.

          SECTION 5.07. Insurance. Each of Goodyear and the European J.V. and
each other Borrower will, and will cause each of its respective Subsidiaries to,
maintain, with financially sound and reputable insurance companies, insurance in
such amounts and against such risks as are customary among companies of
established reputation engaged in the same or similar businesses and operating
in the same or similar locations, except to the extent the failure to do so
would not be materially likely to result in a Material Adverse Change. Goodyear
will furnish to the Administrative Agent or any Lender, upon request,
information in reasonable detail as to the insurance so maintained.

          SECTION 5.08. Guarantees and Collateral. (a) In the event that there
shall at any time exist any Principal European Subsidiary (other than a Consent
Subsidiary) or any US Subsidiary (other than an Excluded Subsidiary or Consent
Subsidiary) that shall not be a party to the Guarantee and Collateral Agreement,
Goodyear will promptly notify the Collateral Agent and will, within 30 days (or
such longer period as may be reasonable under the circumstances) after such
notification, deliver to the Collateral Agent such information as the Collateral
Agent shall have reasonably requested and a supplement to the Guarantee and
Collateral Agreement, in substantially the form specified therein, duly executed
and delivered on behalf of such Principal European Subsidiary or US Subsidiary,
as the case may be, pursuant to which such Principal European Subsidiary or such
US Subsidiary, as the case may be, will become a party to the Guarantee and
Collateral Agreement and, in the case of a Principal European Subsidiary, a
European Facilities Guarantor and European Facilities Grantor, or in the case of
such US Subsidiary, a US Guarantor, in each case as defined in the Guarantee and
Collateral Agreement; provided that if a Financial Officer of Goodyear shall
have delivered a certificate to the Administrative Agent certifying that
Goodyear

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                                                                              91

has determined (i) based upon the advice of French counsel, that the corporate
benefit principles or other applicable law of the Republic of France would
prohibit any Principal European Subsidiary organized under the laws of the
Republic of France from duly authorizing a Guarantee of any of the Obligations,
or (ii) based upon the advice of German counsel, that the applicable law of
Germany would prohibit any Principal European Subsidiary formed or acquired
after the Effective Date and organized under the laws of the Germany from duly
authorizing a Guarantee of any of the Obligations, such Principal European
Subsidiary shall not be required to become a party to the Guarantee and
Collateral Agreement. Notwithstanding the foregoing, no Subsidiary will be
required to take any action pursuant to this paragraph (a) if (i) such
Subsidiary shall have received an opinion of counsel in the applicable
jurisdiction that, under circumstances referred to in such opinion, such action
would subject its officers or directors to a material risk of personal liability
and (ii) there shall be a material risk that the circumstances referred to in
such opinion will occur.

          (b) In the event that any Grantor shall at any time directly own any
Capital Stock of any J.V. Subsidiary (in each case other than (i) Capital Stock
in any Subsidiary with Total Assets not greater than $10,000,000 as of December
31, 2006, or if later, as of the end of the most recent fiscal quarter for which
financial statements have been delivered pursuant to Section 5.01(a) or (b),
(ii) Capital Stock in any Excluded Subsidiary or Consent Subsidiary and (iii)
Capital Stock already pledged in accordance with this paragraph or Section
4.01), Goodyear will promptly notify the Collateral Agent and will, within 30
days (or such longer period as may be reasonable under the circumstances) after
such notification, cause such Capital Stock to be pledged under a Security
Agreement and, to the extent that the Collateral Agent determines that
possession of any certificates representing any such Capital Stock would provide
any benefit in respect of priority or otherwise under applicable law and
requests delivery, cause to be delivered to the Collateral Agent any
certificates representing such Capital Stock, together with undated stock powers
or other instruments of transfer with respect thereto endorsed in blank;
provided, that no Grantor shall be required to pledge any Capital Stock in any
Subsidiary organized under the laws of a jurisdiction other than the Federal
Republic of Germany, the Netherlands, Luxembourg, the Republic of France, the
United Kingdom or the Republic of Slovenia if a Financial Officer of Goodyear
shall have delivered a certificate to the Administrative Agent certifying that
Goodyear has determined, on the basis of reasonable inquiries in the
jurisdiction of such Person, that such pledge would affect materially and
adversely the ability of such Person to conduct its business in such
jurisdiction. In the event that the tire manufacturing facilities of SAVA shall
at any time be held by any Person other than SAVA, all the Capital Stock in such
other Person shall be pledged under a Security Agreement.

          (c) In the event that any Grantor shall at any time own any Applicable
Assets (other than Consent Assets and Applicable Assets already pledged,
mortgaged or otherwise encumbered pursuant to any Security Agreement) consisting
of real property with a book value of $10,000,000 or more, the European J.V.
will promptly notify the Collateral Agent and will, within 30 days (or such
longer period as may be reasonable under the circumstances) after such
notification, cause such Applicable Assets to be mortgaged or otherwise
encumbered pursuant to one or more Security Agreements

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                                                                              92

reasonably acceptable to the Collateral Agent and such Grantor to secure the
Applicable Secured Obligations of such Grantor. In the event that, at the end of
any fiscal quarter, the Grantors, taken together, shall own any Applicable
Assets (other than Consent Assets, Capital Stock in Subsidiaries and Applicable
Assets already pledged, mortgaged or otherwise encumbered pursuant to any
Security Agreement) with an aggregate book value greater than $50,000,000 that
shall not have been pledged, mortgaged or otherwise encumbered pursuant to the
Security Agreements, the European J.V. will, promptly after the delivery of
financial statements under Section 5.01(a) or (b) with respect to such fiscal
quarter, notify the Collateral Agent and will, within 30 days, (or such longer
period as may be reasonable under the circumstances) after such notification,
cause such Applicable Assets (other than assets that in the aggregate are not
material) to be pledged, mortgaged or otherwise encumbered by the Grantors
pursuant to one or more Security Agreements reasonably acceptable to the
Collateral Agent and each applicable Grantor to secure the Applicable Secured
Obligations of the respective Grantors; provided, that if a Financial Officer of
Goodyear shall have delivered a certificate to the Administrative Agent
certifying that Goodyear has determined (i) based upon the advice of French
counsel, that the corporate benefit principles or other applicable law of the
Republic of France would prohibit any Principal European Subsidiary organized
under the laws of the Republic of France from duly authorizing the creation or
perfection of any such security interest, or (ii) based upon the advice of
German counsel, that the applicable law of Germany would prohibit any Principal
European Subsidiary formed or acquired after the Effective Date and organized
under the laws of the Germany from duly authorizing the creation or perfection
of any such security interest, such Principal European Subsidiary shall not be
required to create or perfect such security interest. Notwithstanding the
foregoing, no Grantor will be required to take any action pursuant to this
paragraph (c) if (i) such Grantor shall have received an opinion of counsel in
the applicable jurisdiction that, under circumstances referred to in such
opinion, such action would subject its officers or directors to a material risk
of personal liability and (ii) there shall be a material risk that the
circumstances referred to in such opinion will occur. In the event that any
Grantor that is organized under German law as a Kommanditgesellschaft (a "KG")
shall, at any time, be party to or enter into any kind of lease arrangement
pursuant to which it leases PP&E with a value of more than $10,000,000 to one of
its Affiliates that is organized under German law as a Gesellschaft mit
beschraenkter Haftung (a "GmbH"), such KG will promptly notify the Collateral
Agent and will, within 30 days (or such longer period as may be reasonable under
the circumstances) after such notification, assign all rights that it has to
terminate such lease arrangement (and, if such right does not exist in such
lease, amend such lease so that it shall be terminable at the election of the
lessor at any time upon and during the continuance of an Event of Default) to
the Collateral Agent under a Security Agreement reasonably acceptable to the
Collateral Agent to secure the Applicable Secured Obligations of such Grantor.

          (d) Goodyear, the European J.V. and each other Borrower will, and will
cause each of their respective Subsidiaries to, execute any and all further
documents, financing statements, agreements and instruments, and take all such
further actions, as may be reasonably requested by the Collateral Agent in order
to cause the security interests purported to be created by the Security
Documents or required to be created

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                                                                              93

under the terms of this Agreement to constitute valid security interests,
perfected in accordance with this Agreement.

                                   ARTICLE VI

                               Negative Covenants

          Until the Commitments shall have expired or terminated and the
principal of and interest on each Loan and all fees payable hereunder shall have
been paid in full and all Letters of Credit shall have expired or terminated and
all LC Disbursements shall have been reimbursed, each of Goodyear and the
European J.V. and each other Borrower covenants and agrees with the Lenders
that:

          SECTION 6.01. Limitation on Indebtedness. (a) Goodyear shall not, and
shall not permit any Restricted Subsidiary to, Incur, directly or indirectly,
any Indebtedness; provided, however, that Goodyear or any US Subsidiary
Guarantor may Incur Indebtedness if on the date of such Incurrence and after
giving effect thereto and the application of the proceeds therefrom the
Consolidated Coverage Ratio would be greater than 2.0:1.0.

          (b) Notwithstanding the foregoing paragraph (a), Goodyear and its
Restricted Subsidiaries may Incur the following Indebtedness:

               (1) (x) U.S. Bank Indebtedness in an aggregate principal amount
          not to exceed the greater of (A) $3,000,000,000, less the aggregate
          amount of all prepayments of principal applied to permanently reduce
          any such Indebtedness in satisfaction of Goodyear's obligations under
          Section 6.04 of the Second Lien Agreement (as in effect on the date
          hereof), and (B) the sum of (i) 60% of the book value of the inventory
          of Goodyear and its Restricted Subsidiaries plus (ii) 80% of the book
          value of the accounts receivable of Goodyear and its Restricted
          Subsidiaries (other than any accounts receivable pledged, sold or
          otherwise transferred or encumbered by Goodyear or any Restricted
          Subsidiary in connection with a Qualified Receivables Transaction), in
          each case, as of the end of the most recent fiscal quarter for which
          financial statements have been filed with the SEC, and (y) European
          Bank Indebtedness in an aggregate principal amount not to exceed
          E525,000,000; provided, however, that the amount of Indebtedness that
          may be Incurred pursuant to this clause (1) shall be reduced by any
          amount of Indebtedness Incurred and then outstanding pursuant to the
          election provision of clause (10)(A)(ii) below;

               (2) Indebtedness of Goodyear owed to and held by any Restricted
          Subsidiary or Indebtedness of a Restricted Subsidiary owed to and held
          by Goodyear or any Restricted Subsidiary; provided, however, that any
          subsequent event that results in any such Restricted Subsidiary
          ceasing to be a Restricted Subsidiary or any subsequent transfer of
          any such Indebtedness (except to Goodyear or a Restricted Subsidiary)
          shall be

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                                                                              94

          deemed, in each case, to constitute the Incurrence of such
          Indebtedness by the issuer thereof;

               (3) Indebtedness (A) outstanding on the Effective Date (other
          than the Indebtedness described in clauses (1) and (2) above and
          clause (12) below), and (B) consisting of Refinancing Indebtedness
          Incurred in respect of any Indebtedness described in this clause (3)
          (including Indebtedness that is Refinancing Indebtedness) or the
          foregoing paragraph (a);

               (4) (A) Indebtedness of a Restricted Subsidiary Incurred and
          outstanding on or prior to the date on which such Restricted
          Subsidiary was acquired by Goodyear or a Restricted Subsidiary (other
          than Indebtedness Incurred in contemplation of, in connection with, as
          consideration in, or to provide all or any portion of the funds or
          credit support utilized to consummate, the transaction or series of
          related transactions pursuant to which such Restricted Subsidiary
          became a Subsidiary of or was otherwise acquired by Goodyear);
          provided, however, that on the date that such Restricted Subsidiary is
          acquired by Goodyear, (i) Goodyear would have been able to Incur $1.00
          of additional Indebtedness pursuant to the foregoing paragraph (a)
          after giving effect to the Incurrence of such Indebtedness pursuant to
          this clause (4) or (ii) the Consolidated Coverage Ratio immediately
          after giving effect to such Incurrence and acquisition would be
          greater than such ratio immediately prior to such transaction and (B)
          Refinancing Indebtedness Incurred by a Restricted Subsidiary in
          respect of Indebtedness Incurred by such Restricted Subsidiary
          pursuant to this clause (4);

               (5) Indebtedness (A) in respect of performance bonds, bankers'
          acceptances, letters of credit and surety or appeal bonds entered into
          by Goodyear or any Restricted Subsidiary in the ordinary course of
          business, and (B) Hedging Obligations entered into in the ordinary
          course of business to hedge risks with respect to Goodyear's or a
          Restricted Subsidiary's interest rate, currency or raw materials
          pricing exposure and not entered into for speculative purposes;

               (6) Purchase Money Indebtedness, Capitalized Lease Obligations
          and Attributable Debt and Refinancing Indebtedness in respect thereof
          in an aggregate principal amount on the date of Incurrence that, when
          added to all other Indebtedness Incurred pursuant to this clause (6)
          and then outstanding, will not exceed the greater of (A) $600,000,000
          and (B) 5.0% of Consolidated assets of Goodyear as of the end of the
          most recent fiscal quarter for which financial statements have been
          filed with the SEC; provided that the aggregate outstanding amount of
          Attributable Debt in respect of Sale/Leaseback Transactions involving
          the European J.V. or any Restricted J.V. Subsidiary shall not at any
          time exceed $50,000,000;

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                                                                              95

               (7) Indebtedness Incurred by a Receivables Entity in a Qualified
          Receivables Transaction;

               (8) Indebtedness arising from the honoring by a bank or other
          financial institution of a check, draft or similar instrument drawn
          against insufficient funds in the ordinary course of business;
          provided, however, that such Indebtedness is extinguished within five
          Business Days of a Financial Officer's becoming aware of its
          Incurrence;

               (9) any Guarantee by Goodyear or a Restricted Subsidiary of
          Indebtedness or other obligations of Goodyear or any of its Restricted
          Subsidiaries so long as the Incurrence of such Indebtedness or other
          obligations by Goodyear or such Restricted Subsidiary is permitted
          under the terms of this Agreement (other than Indebtedness Incurred
          pursuant to clause (4) above);

               (10) (A) Indebtedness of Foreign Restricted Subsidiaries in an
          aggregate principal amount that, when added to all other Indebtedness
          Incurred pursuant to this clause (10)(A) and then outstanding, will
          not exceed (i) $900,000,000 plus (ii) any amount then permitted to be
          Incurred pursuant to clause (1) above that Goodyear instead elects to
          Incur pursuant to this clause (10)(A); provided that the aggregate
          outstanding amount of Indebtedness Incurred by the European J.V. and
          the Restricted J.V. Subsidiaries pursuant to this clause (10)(A) shall
          not at any time exceed E350,000,000;

                    (B) Indebtedness of EEMEA Subsidiaries in an aggregate
               principal amount not to exceed $500,000,000; and

                    (C) Indebtedness of Foreign Restricted Subsidiaries Incurred
               in connection with a Qualified Receivables Transaction in an
               amount not to exceed E350,000,000 at any one time outstanding;

               (11) Indebtedness constituting Secured Indebtedness or unsecured
          Indebtedness (in each case other than Indebtedness of the European
          J.V. and the Restricted J.V. Subsidiaries) in an amount not to exceed
          $850,000,000 and Refinancing Indebtedness in respect thereof;

               (12) Senior Subordinated-Lien Indebtedness and the related
          Guarantees by Subsidiaries of Goodyear and Refinancing Indebtedness in
          respect thereof; and

               (13) Indebtedness of Goodyear and the Restricted Subsidiaries in
          an aggregate principal amount on the date of Incurrence that, when
          added to all other Indebtedness Incurred pursuant to this clause (13)
          and then outstanding, will not exceed $150,000,000; provided that the
          aggregate outstanding amount of Indebtedness Incurred by the European
          J.V. and the

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                                                                              96

          Restricted J.V. Subsidiaries pursuant to this clause (13) shall not at
          any time exceed E50,000,000.

          (c) For purposes of determining the outstanding principal amount of
any particular Indebtedness Incurred pursuant to this Section 6.01:

               (1) Outstanding Indebtedness Incurred pursuant to this Agreement,
          the First Lien Agreement or the Second Lien Agreement prior to or on
          the Effective Date shall be deemed to have been Incurred pursuant to
          clause (1) of paragraph (b) above;

               (2) Indebtedness permitted by this Section 6.01 need not be
          permitted solely by reference to one provision permitting such
          Indebtedness but may be permitted in part by one such provision and in
          part by one or more other provisions of this covenant permitting such
          Indebtedness; and

               (3) in the event that Indebtedness meets the criteria of more
          than one of the types of Indebtedness described in this Section 6.01,
          Goodyear, in its sole discretion, shall classify such Indebtedness (or
          any portion thereof) as of the time of Incurrence and will only be
          required to include the amount of such Indebtedness in one of such
          clauses (provided that any Indebtedness originally classified as
          Incurred pursuant to Sections 6.01(b)(2) through (b)(13) may later be
          reclassified as having been Incurred pursuant to Section 6.01(a) or
          any other of Sections 6.01(b)(2) through (b)(13) to the extent that
          such reclassified Indebtedness could be Incurred pursuant to Section
          6.01(a) or one of Sections 6.01(b)(2) through (b)(13), as the case may
          be, if it were Incurred at the time of such reclassification).

          (d) For purposes of determining compliance as of any date with any
dollar or Euro denominated restriction on the Incurrence of Indebtedness where
the Indebtedness Incurred is denominated in a different currency, the amount of
such Indebtedness will be the U.S. Dollar Equivalent or 6.01 Euro Equivalent, as
the case may be, determined on the date of the Incurrence of such Indebtedness;
provided, however, that if any such Indebtedness denominated in a different
currency is subject to a Currency Agreement with respect to dollars or Euros, as
the case may be, covering all principal, premium, if any, and interest payable
on such Indebtedness, the amount of such Indebtedness expressed in dollars or
Euros will be as provided in such Currency Agreement. The principal amount of
any Refinancing Indebtedness Incurred in the same currency as the Indebtedness
being Refinanced will be the U.S. Dollar Equivalent or 6.01 Euro Equivalent, as
appropriate, of the Indebtedness Refinanced determined on the date of the
Incurrence of such Indebtedness, except to the extent that (i) such U.S. Dollar
Equivalent or 6.01 Euro Equivalent was determined based on a Currency Agreement,
in which case the Refinancing Indebtedness will be determined in accordance with
the immediately preceding sentence, and (ii) the principal amount of the
Refinancing Indebtedness exceeds the principal amount of the Indebtedness being
Refinanced, in

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                                                                              97

which case the U.S. Dollar Equivalent or 6.01 Euro Equivalent, as appropriate,
of such excess will be determined on the date such Refinancing Indebtedness is
Incurred. For purposes of this Section 6.01:

          "6.01 Euro Equivalent" means with respect to any monetary amount in a
currency other than Euros, at any time of determination thereof, the amount of
Euros obtained by converting such foreign currency involved in such computation
into Euros at the spot rate for the purchase of Euros with the applicable
foreign currency as published in The Wall Street Journal in the "Exchange Rates"
column under the heading "Currency Trading" on the date two Business Days prior
to such determination.

          "U.S. Dollar Equivalent" means with respect to any monetary amount in
a currency other than dollars, at any time for determination thereof, the amount
of dollars obtained by converting such foreign currency involved in such
computation into dollars at the spot rate for the purchase of dollars with the
applicable foreign currency as published in The Wall Street Journal in the
"Exchange Rates" column under the heading "Currency Trading" on the date two
Business Days prior to such determination.

          SECTION 6.02. Limitation on Restricted Payments. (a) Goodyear shall
not, and shall not permit any Restricted Subsidiary, directly or indirectly, to
make any Restricted Payment if at the time Goodyear or such Restricted
Subsidiary makes any Restricted Payment:

               (1) a Default will have occurred and be continuing (or would
          result therefrom);

               (2) Goodyear could not Incur at least $1.00 of additional
          Indebtedness under Section 6.01(a); or

               (3) the aggregate amount of such Restricted Payment and all other
          Restricted Payments (the amount so expended, if other than in cash, to
          be determined in good faith by a Financial Officer of Goodyear, whose
          determination will be conclusive; provided, however, that with respect
          to any noncash Restricted Payment in excess of $25,000,000, the amount
          so expended shall be determined in accordance with the provisions of
          the definition of Fair Market Value) declared or made subsequent to
          the Reference Date would exceed the sum, without duplication, of:

                    (i) 50% of the Consolidated Net Income accrued during the
               period (treated as one accounting period) from the beginning of
               the fiscal quarter immediately following the fiscal quarter
               during which the Reference Date occurs to the end of the most
               recent fiscal quarter for which financial statements have been
               filed with the SEC prior to the date of such Restricted Payment
               (or, in case such Consolidated Net Income will be a deficit,
               minus 100% of such deficit);

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                                                                              98

                    (ii) 100% of the aggregate Net Cash Proceeds received by
               Goodyear from the issuance or sale of its Capital Stock (other
               than Disqualified Stock) subsequent to the Reference Date (other
               than an issuance or sale to a Subsidiary of Goodyear and other
               than an issuance or sale to an employee stock ownership plan or
               to a trust established by Goodyear or any of its Subsidiaries for
               the benefit of their employees) and 100% of any cash capital
               contribution received by Goodyear from its shareholders
               subsequent to the Reference Date;

                    (iii) the amount by which Indebtedness of Goodyear or its
               Restricted Subsidiaries is reduced on Goodyear's Consolidated
               balance sheet upon the conversion or exchange (other than by a
               Subsidiary of Goodyear) subsequent to the Reference Date of any
               Indebtedness of Goodyear or its Restricted Subsidiaries issued
               after the Reference Date which is convertible or exchangeable for
               capital stock (other than Disqualified Stock) of Goodyear (less
               the amount of any cash or the Fair Market Value of other property
               distributed by Goodyear or any Restricted Subsidiary upon such
               conversion or exchange); and

                    (iv) an amount equal to the sum of (x) the net reduction in
               the Investments (other than Permitted Investments) made by
               Goodyear or any Restricted Subsidiary in any Person resulting
               from repurchases, repayments or redemptions of such Investments
               by such Person, proceeds realized on the sale of such Investments
               and proceeds representing the return of capital (excluding
               dividends and distributions), in each case realized by Goodyear
               or any Restricted Subsidiary, and (y) to the extent such Person
               is an Unrestricted Subsidiary, the portion (proportionate to
               Goodyear's Capital Stock in such Subsidiary) of the fair market
               value of the net assets of such Unrestricted Subsidiary at the
               time such Unrestricted Subsidiary is designated a Restricted
               Subsidiary; provided, however, that the foregoing sum shall not
               exceed, in the case of any such Person or Unrestricted
               Subsidiary, the amount of Investments (excluding Permitted
               Investments) previously made (and treated as a Restricted
               Payment) by Goodyear or any Restricted Subsidiary in such Person
               or Unrestricted Subsidiary.

          (b) The provisions of Section 6.02(a) shall not prohibit the following
Restricted Payments to the extent made by Goodyear or any Restricted Subsidiary
other than the European J.V. or any J.V. Subsidiary:

               (1) any Restricted Payment made out of the Net Cash Proceeds of
          the substantially concurrent sale of, or made by exchange for, Capital
          Stock of Goodyear (other than Disqualified Stock and other than
          Capital Stock issued or sold to a Subsidiary of Goodyear or an
          employee stock

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                                                                              99

          ownership plan or to a trust established by Goodyear or any of its
          Subsidiaries for the benefit of their employees to the extent such
          sale to such an employee stock ownership plan or trust is financed by
          loans from or guaranteed by Goodyear or any Restricted Subsidiary
          unless such loans have been repaid with cash on or prior to the date
          of determination) or a substantially concurrent cash capital
          contribution received by Goodyear from its shareholders; provided,
          however, that:

                    (A) such Restricted Payment shall be excluded in the
               calculation of the amount of Restricted Payments under Section
               6.02(a)(3), and

                    (B) the Net Cash Proceeds from such sale applied in the
               manner set forth in Section 6.02(b)(1) shall be excluded from the
               calculation of amounts under Section 6.02(a)(3)(ii);

               (2) any prepayment, repayment or Purchase for value of
          Subordinated Obligations of Goodyear or any US Subsidiary Guarantor
          (i) that are made by exchange for, or out of the proceeds of the sale
          of, other Subordinated Obligations (as defined in the First Lien
          Agreement and which (x) satisfy each of clauses (4) and (5) of the
          definition of Refinancing Indebtedness (as defined in the First Lien
          Agreement) in respect of the Subordinated Obligations being prepaid,
          repaid or Purchased and (y) may include Indebtedness Incurred under
          Section 6.01(a)) or the Net Cash Proceeds of a sale of Capital Stock
          of Goodyear; provided, in each case, that the public announcement of
          the launch of such prepayment, repayment or Purchase for value is made
          within three months of such sale of Subordinated Obligations or
          Capital Stock, or (ii) if, at the time thereof, Goodyear shall, on a
          pro forma basis after giving effect to such prepayment, repayment or
          Purchase for value, have $150,000,000 or more of Available Commitments
          (as defined in the First Lien Agreement); provided, however, that each
          such prepayment, repayment or Purchase for value under this paragraph
          (2) shall be excluded in the calculation of the amount of Restricted
          Payments under Section 6.02(a)(3);

               (3) dividends paid within 60 days after the date of declaration
          thereof if at such date of declaration such dividends would have
          complied with this covenant; provided, however, that such dividends
          shall be included in the calculation of the amount of Restricted
          Payments under Section 6.02(a)(3);

               (4) any Purchase for value of Capital Stock of Goodyear or any of
          its Subsidiaries from employees, former employees, directors or former
          directors of Goodyear or any of its Subsidiaries (or permitted
          transferees of such employees, former employees, directors or former
          directors), pursuant to the terms of agreements (including employment
          agreements)

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                                                                             100

          or plans (or amendments thereto) approved by the Board of Directors
          under which such individuals purchase or sell or are granted the
          option to purchase or sell, shares of such Capital Stock; provided,
          however, that the aggregate amount of such Purchases for value will
          not exceed $10,000,000 in any calendar year; provided further,
          however, that any of the $10,000,000 permitted to be applied for
          Purchases under this Section 6.02(b)(4) in a calendar year (and not so
          applied) may be carried forward for use in the following two calendar
          years; provided further, however, that such Purchases for value shall
          be excluded in the calculation of the amount of Restricted Payments
          under Section 6.02(a)(3);

               (5) so long as no Default has occurred and is continuing,
          payments of dividends on Disqualified Stock issued after the Reference
          Date pursuant to Section 6.01; provided, however, that such dividends
          shall be included in the calculation of the amount of Restricted
          Payments under Section 6.02(a)(3);

               (6) repurchases of Capital Stock deemed to occur upon exercise of
          stock options if such Capital Stock represents a portion of the
          exercise price of such options; provided, however, that such
          Restricted Payments shall be excluded in the calculation of the amount
          of Restricted Payments under Section 6.02(a)(3);

               (7) so long as no Default has occurred and is continuing, any
          prepayment, repayment or Purchase for value of Subordinated
          Obligations of Goodyear and the US Subsidiary Guarantors from Net
          Available Cash; provided, however, that such prepayment, repayment or
          Purchase for value shall be excluded in the calculation of the amount
          of Restricted Payments under Section 6.02(a)(3);

               (8) so long as no Default has occurred and is continuing, any
          prepayment, repayment or Purchase for value of Subordinated
          Obligations of Goodyear and the US Subsidiary Guarantors from Net
          Available Cash (assuming for purposes of the definition of Net
          Available Cash as used in this clause (8) that the Specified Asset
          Sale was an Asset Disposition) from the Specified Asset Sale set forth
          in clause (i) of the definition thereof within 180 days after the
          receipt of such proceeds; provided, however, that such prepayment,
          repayment or Purchase for value shall be excluded in the calculation
          of the amount of Restricted Payments under Section 6.02(a)(3);

               (9) so long as no Default has occurred and is continuing, any
          prepayment, repayment or Purchase for value of any Indebtedness within
          365 days of the Stated Maturity of such Indebtedness; provided,
          however, that such prepayment, repayment or Purchase for value shall
          be excluded in the calculation of the amount of Restricted Payments
          under Section 6.02(a)(3);

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                                                                             101

               (10) payments to holders of Capital Stock (or to the holders of
          Indebtedness that is convertible into or exchangeable for Capital
          Stock upon such conversion or exchange) in lieu of the issuance of
          fractional shares; provided, however, that such payments shall be
          excluded in the calculation of the amount of Restricted Payments under
          Section 6.02(a)(3);

               (11) [intentionally omitted], or

               (12) any Restricted Payment in an amount which, when taken
          together with all Restricted Payments made after the Reference Date
          pursuant to this Section 6.02(b)(12), does not exceed $50,000,000;
          provided, however, that

                    (A) at the time of each such Restricted Payment, no Default
               shall have occurred and be continuing (or result therefrom); and

                    (B) such Restricted Payments shall be included in the
               calculation of the amount of Restricted Payments under Section
               6.02(a)(3).

          (c) Notwithstanding any other provision of this Section 6.02, the
European J.V. shall not, and Goodyear and the European J.V. shall not permit any
Restricted J.V. Subsidiary, directly or indirectly, to make any Restricted
Payment or Permitted J.V. Investment, except that:

               (1) the European J.V. and the Restricted J.V. Subsidiaries may
          make any Permitted J.V. Investment other than, at any time when a
          Default has occurred and is continuing (or would result therefrom),
          (x) an Investment in any Person other than the European J.V., a
          Restricted J.V. Subsidiary or any Person that will be a Restricted
          J.V. Subsidiary after giving effect to such Investment in reliance on
          clause (5) of the definition of Permitted J.V. Investment or (y) an
          Investment in Goodyear or any Subsidiary of Goodyear other than the
          European J.V. or any Restricted J.V. Subsidiary in reliance on any of
          clauses (5), (6) or (8) of the definition of Permitted J.V.
          Investment;

               (2) the European J.V. may declare and pay cash dividends ratably
          with respect to its Capital Stock in an aggregate amount not to exceed
          100% of cumulative net income (giving effect to losses) of the
          European J.V. and the J.V. Subsidiaries, determined on a consolidated
          basis in accordance with GAAP, after January 1, 2003 (net of all such
          dividends paid in respect of such cumulative net income on or after
          January 1, 2003);

               (3) the Restricted J.V. Subsidiaries may make Restricted Payments
          with respect to their Equity Interests so long as such Restricted

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                                                                             102

          Payments are made ratably or on a basis more favorable to the European
          J.V. and the Restricted J.V. Subsidiaries than ratably;

               (4) the European J.V. and the Restricted J.V. Subsidiaries may
          make any prepayment, repayment or Purchase for value of Subordinated
          Obligations of the European J.V. or any Subsidiary Guarantor (i) that
          are made by exchange for, or out of the proceeds of the sale of, other
          Subordinated Obligations (which satisfy each of clauses (4), (5) and
          (6) of the definition of Refinancing Indebtedness in respect of the
          Subordinated Obligations being prepaid, repaid or Purchased) or the
          Net Cash Proceeds of an equity contribution to the European J.V.;
          provided, in each case, that the public announcement of the launch of
          such prepayment, repayment or Purchase for value is made within three
          months of such sale of Subordinated Obligations or equity
          contribution;

               (5) the European J.V. and the Restricted J.V. Subsidiaries may
          make any prepayment, repayment or Purchase for value of any
          Indebtedness of the European J.V. or any Restricted J.V. Subsidiary
          within 365 days of the Stated Maturity of such Indebtedness;

               (6) so long as at the time such Restricted Payment is made no
          Default will have occurred and be continuing (or would result
          therefrom), the European J.V. and the Restricted J.V. Subsidiaries may
          make repurchases, repayments or prepayments of Indebtedness in an
          aggregate amount not greater than $25,000,000 in any calendar year;
          and

               (7) so long as at the time such Restricted Payment is made no
          Default will have occurred and be continuing (or would result
          therefrom), the European J.V. and the Restricted J.V. Subsidiaries may
          make repurchases, repayments or prepayments of Indebtedness of the
          European J.V. or any Restricted Subsidiary in an aggregate amount not
          greater than $100,000,000 during the term of this Agreement;

provided, however, that each Restricted Payment made under any of paragraphs (1)
through (7) shall be excluded in the calculation of the amount of Restricted
Payments under Section 6.02(a)(3).

          SECTION 6.03. Limitation on Restrictions on Distributions from
Restricted Subsidiaries. Goodyear shall not, and shall not permit any Restricted
Subsidiary to, create or otherwise cause or permit to exist or become effective
any consensual encumbrance or restriction on the ability of any Restricted
Subsidiary to:

               (1) pay dividends or make any other distributions on its Capital
          Stock or pay any Indebtedness or other obligations owed to Goodyear;

               (2) make any loans or advances to Goodyear; or

               (3) transfer any of its property or assets to Goodyear, except:

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                                                                             103

                    (A) any encumbrance or restriction pursuant to applicable
               law, rule, regulation or order or an agreement in effect at or
               entered into on the Effective Date;

                    (B) any encumbrance or restriction with respect to a
               Restricted Subsidiary pursuant to an agreement relating to any
               Indebtedness Incurred by such Restricted Subsidiary prior to the
               date on which such Restricted Subsidiary was acquired by Goodyear
               (other than Indebtedness Incurred as consideration in, in
               contemplation of, or to provide all or any portion of the funds
               or credit support utilized to consummate the transaction or
               series of related transactions pursuant to which such Restricted
               Subsidiary became a Restricted Subsidiary or was otherwise
               acquired by Goodyear) and outstanding on such date;

                    (C) any encumbrance or restriction pursuant to an agreement
               effecting a Refinancing of Indebtedness Incurred pursuant to an
               agreement referred to in Section 6.03(3)(A) or Section 6.03(3)(B)
               or this Section 6.03(3)(C) or contained in any amendment to an
               agreement referred to in Section 6.03(3)(A) or Section 6.03(3)(B)
               or this Section 6.03(3)(C); provided, however, that the
               encumbrances and restrictions contained in any such Refinancing
               agreement or amendment are no less favorable in any material
               respect to the Lenders than the encumbrances and restrictions
               contained in such predecessor agreements;

                    (D) in the case of Section 6.03(3), any encumbrance or
               restriction:

                         (i) that restricts in a customary manner the
                    subletting, assignment or transfer of any property or asset
                    that is subject to a lease, license or similar contract, or
                    the assignment or transfer of any such lease, license or
                    other contract; or

                         (ii) contained in mortgages, pledges and other security
                    agreements securing Indebtedness of a Restricted Subsidiary
                    to the extent such encumbrance or restriction restricts the
                    transfer of the property subject to such security
                    agreements;

                    (E) with respect to a Restricted Subsidiary, any restriction
               imposed pursuant to an agreement entered into for the sale or
               disposition of all or substantially all the Capital Stock or
               assets of such Restricted Subsidiary pending the closing of such
               sale or disposition;

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                                                                             104

                    (F) any encumbrance or restriction existing under or by
               reason of Indebtedness or other contractual requirements of a
               Receivables Entity in connection with a Qualified Receivables
               Transaction; provided, however, that such restrictions apply only
               to such Receivables Entity;

                    (G) purchase money obligations for property acquired in the
               ordinary course of business and Capitalized Lease Obligations
               that impose restrictions on the property purchased or leased of
               the nature described in Section 6.03(3);

                    (H) provisions with respect to the disposition or
               distribution of assets or property in joint venture agreements,
               asset sale agreements, stock sale agreements and other similar
               agreements;

                    (I) restrictions on cash or other deposits or net worth
               imposed by customers, suppliers or, in the ordinary course of
               business, other third parties; and

                    (J) with respect to any Foreign Restricted Subsidiary, any
               encumbrance or restriction contained in the terms of any
               Indebtedness, or any agreement pursuant to which such
               Indebtedness was issued, if:

                         (i) the encumbrance or restriction applies only in the
                    event of a payment default or a default with respect to a
                    financial covenant contained in such Indebtedness or
                    agreement; or

                         (ii) at the time such Indebtedness is Incurred, such
                    encumbrance or restriction is not expected to materially
                    affect Goodyear's ability to make principal or interest
                    payments on the Obligations, as determined in good faith by
                    a Financial Officer of Goodyear, whose determination shall
                    be conclusive.

          SECTION 6.04. Limitation on Sales of Assets and Subsidiary Stock. (a)
Goodyear shall not, and shall not permit any Restricted Subsidiary to, make any
Asset Disposition unless:

               (1) Goodyear or such Restricted Subsidiary receives consideration
          (including by way of relief from, or by any other Person assuming sole
          responsibility for, any liabilities, contingent or otherwise) at the
          time of such Asset Disposition at least equal to the Fair Market Value
          of the shares and assets subject to such Asset Disposition; and

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                                                                             105

               (2) at least 75% of the consideration therefor received by
          Goodyear or such Restricted Subsidiary is in the form of cash or
          Additional Assets.

          (b) For the purposes of this covenant, the following are deemed to be
cash:

               (1) the assumption of Indebtedness or other obligations of
          Goodyear (other than obligations in respect of Disqualified Stock of
          Goodyear) or any Restricted Subsidiary (other than obligations in
          respect of Disqualified Stock and Preferred Stock of a Restricted
          Subsidiary that is a Subsidiary Guarantor) and the release of Goodyear
          or such Restricted Subsidiary from all liability on such Indebtedness
          or obligations in connection with such Asset Disposition;

               (2) any Designated Noncash Consideration having an aggregate Fair
          Market Value that, when taken together with all other Designated
          Noncash Consideration received pursuant to this clause and then
          outstanding, does not exceed at the time of the receipt of such
          Designated Noncash Consideration (with the Fair Market Value of each
          item of Designated Noncash Consideration being measured at the time
          received and without giving effect to subsequent changes in value) the
          greater of (1) $200,000,000 and (2) 1.5% of the total Consolidated
          assets of Goodyear as shown on the most recent balance sheet of
          Goodyear filed with the SEC;

               (3) securities, notes or similar obligations received by Goodyear
          or any Restricted Subsidiary from the transferee that are promptly
          converted by Goodyear or such Restricted Subsidiary into cash; and

               (4) Temporary Cash Investments.

          (c) Notwithstanding paragraph (a) above, the European J.V. shall not,
and Goodyear and the European J.V. shall not permit any Restricted J.V.
Subsidiary to, make any Asset Disposition, except:

               (1) so long as the conditions specified in paragraph (a) of this
          Section 6.04 are satisfied, Asset Dispositions of any Capital Stock of
          any Person that is not a Subsidiary;

               (2) Asset Dispositions by the European J.V. or any J.V.
          Subsidiary (other than Asset Dispositions of accounts receivable or
          inventory that are not sold in connection with the Asset Disposition
          of a business or line of business); provided that:

                    (A) the aggregate consideration received in all Asset
               Dispositions made in reliance on this clause (2) does not exceed
               E350,000,000;

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                                                                             106

                    (B) the aggregate consideration received in Asset
               Dispositions made in reliance on this clause (2) with respect to
               (A) Capital Stock of a Foreign Subsidiary pledged pursuant to the
               Security Documents and (B) all or substantially all of the assets
               of a Foreign Subsidiary whose Capital Stock is pledged pursuant
               to the Security Documents, does not exceed an amount equal to (x)
               $50,000,000 minus (y) the aggregate fair value of Capital Stock
               of Foreign Subsidiaries in respect of which the security interest
               under the Security Documents has been released pursuant to
               Section 6.04(d);

                    (C) each Asset Disposition made in reliance on this clause
               (2) is made for fair value, as reasonably determined by Goodyear;
               and

                    (D) except with respect to E100,000,000 (determined net
               of any cash or cash equivalents subsequently realized on the
               Asset Disposition and net of the repayment of any portion of
               non-cash consideration received in connection with an Asset
               Disposition that represented non-cash consideration in excess of
               25% of the total consideration received in such Asset
               Disposition) of aggregate consideration for Asset Dispositions
               made in reliance on this clause (2), at least 75% of the
               consideration received in each such Asset Disposition is in the
               form of cash (with clause (2) of paragraph (b) being inapplicable
               for purposes of this clause (2)); and

               (3) so long as the conditions specified in paragraph (a) of this
          Section 6.04 are satisfied, sales of assets in Sale/Leaseback
          Transactions permitted by Section 6.07.

          (d) Upon receipt of written notice from Goodyear to the Collateral
Agent, the Collateral Agent is hereby authorized and directed to release any
security interest under any Security Document in any Capital Stock of any
Foreign Subsidiary transferred, for tax planning or other business purposes,
consistent with Goodyear's past practices, to any Foreign Subsidiary whose
Capital Stock has been pledged under any of the Security Documents if either (i)
the transferor of such Capital Stock is Goodyear or a US Subsidiary and such
release is required in order to obtain the desired amount of consideration from
such transfer, or (ii) after giving effect to such transfer, the aggregate fair
value of all such Capital Stock (other than Capital Stock transferred in a
transaction described in the immediately preceding clause (i)), determined as of
the date of each respective transfer, does not exceed (x) in the case of such
transfers by the European J.V. and the Restricted J.V. Subsidiaries,
$50,000,000, and (y) in the case of all such transfers, $250,000,000.

          SECTION 6.05. Limitation on Transactions with Affiliates. (a) Goodyear
shall not, and shall not permit any Restricted Subsidiary to,

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directly or indirectly, enter into or conduct any transaction or series of
related transactions (including the purchase, sale, lease or exchange of any
property or the rendering of any service) with any Affiliate of Goodyear (an
"Affiliate Transaction") unless such transaction is on terms:

               (1) that are no less favorable to Goodyear or such Restricted
          Subsidiary, as the case may be, than those that could be obtained at
          the time of such transaction in arm's-length dealings with a Person
          who is not such an Affiliate,

               (2) that, in the event such Affiliate Transaction involves an
          aggregate amount in excess of $25,000,000,

                    (A) are set forth in writing, and

                    (B) have been approved by a majority of the members of the
               Board of Directors having no personal stake in such Affiliate
               Transaction; and

               (3) that, in the event such Affiliate Transaction involves an
          amount in excess of $75,000,000, have been determined by a nationally
          recognized appraisal, accounting or investment banking firm to be
          fair, from a financial standpoint, to Goodyear and its Restricted
          Subsidiaries.

          (b) The provisions of Section 6.05(a) will not prohibit:

               (1) any Restricted Payment permitted to be paid pursuant to
          Section 6.02;

               (2) any issuance of securities, or other payments, awards or
          grants in cash, securities or otherwise pursuant to, or the funding
          of, employment arrangements, stock options and stock ownership plans
          approved by the Board of Directors;

               (3) the grant of stock options or similar rights to employees and
          directors of Goodyear pursuant to plans approved by the Board of
          Directors,

               (4) loans or advances to employees in the ordinary course of
          business of Goodyear;

               (5) the payment of reasonable fees and compensation to, or the
          provision of employee benefit arrangements and indemnity for the
          benefit of, directors, officers and employees of Goodyear and its
          Restricted Subsidiaries in the ordinary course of business;

               (6) any transaction between or among any of Goodyear, any
          Restricted Subsidiary or any joint venture or similar entity which
          would

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          constitute an Affiliate Transaction solely because Goodyear or a
          Restricted Subsidiary owns an equity interest in or otherwise controls
          such Restricted Subsidiary, joint venture or similar entity;

               (7) the issuance or sale of any Capital Stock (other than
          Disqualified Stock) of Goodyear;

               (8) any agreement as in effect on the Effective Date described in
          Goodyear's SEC filings as filed on or prior to the Effective Date, or
          any renewals, extensions or amendments of any such agreement (so long
          as such renewals, extensions or amendments are not less favorable in
          any material respect to Goodyear or its Restricted Subsidiaries) and
          the transactions evidenced thereby;

               (9) transactions with customers, clients, suppliers or purchasers
          or sellers of goods or services in each case in the ordinary course of
          business and otherwise in compliance with the terms of this Agreement
          which are fair to Goodyear or its Restricted Subsidiaries, in the
          reasonable determination of the Board of Directors or the senior
          management thereof, or are on terms at least as favorable as could
          reasonably have been obtained at such time from an unaffiliated party;
          or

               (10) any transaction effected as part of a Qualified Receivables
          Transaction.

          (c) Notwithstanding paragraphs (a) and (b) above, the European J.V.
will not, nor will it permit any Restricted J.V. Subsidiary to, sell, lease or
otherwise transfer any property or assets to, or purchase, lease or otherwise
acquire any property or assets from, or otherwise engage in any other
transactions with, any of its Affiliates, except (i) transactions in the
ordinary course of business that are consistent with past practices or are at
prices and on terms and conditions no less favorable to the European J.V. or
such Restricted J.V. Subsidiary than could be obtained on an arm's-length basis
from unrelated third parties in the reasonable judgment of the European J.V.,
(ii) transactions between or among the European J.V. and the Restricted J.V.
Subsidiaries not involving any other Affiliate and (iii) any Restricted Payment
permitted by Section 6.02.

          SECTION 6.06. Limitation on Liens. Goodyear shall not, and shall not
permit any Restricted Subsidiary to, directly or indirectly, Incur or permit to
exist any Lien of any nature whatsoever on any of its property or assets
(including Capital Stock of a Restricted Subsidiary), whether owned at the
Effective Date or thereafter acquired, securing any Indebtedness, except:

          (a) Liens to secure Indebtedness permitted pursuant to Section
     6.01(b)(1);

          (b) Liens to secure Indebtedness permitted pursuant to Section
     6.01(b)(12);

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                                                                             109

          (c) pledges or deposits by such Person under workers' compensation
     laws, unemployment insurance laws or similar legislation, or good faith
     deposits in connection with bids, tenders, contracts (other than for the
     payment of Indebtedness) or leases to which such Person is a party, or
     deposits to secure public or statutory obligations of such Person or
     deposits of cash or United States government bonds to secure surety or
     appeal bonds to which such Person is a party, or deposits as security for
     contested taxes or import duties or for the payment of rent, in each case
     Incurred in the ordinary course of business;

          (d) Liens imposed by law, such as carriers', warehousemen's and
     mechanics' Liens, in each case for sums not yet due or being contested in
     good faith by appropriate proceedings or other Liens arising out of
     judgments or awards against such Person with respect to which such Person
     shall then be proceeding with an appeal or other proceedings for review;

          (e) Liens for taxes, assessments or other governmental charges not yet
     due or payable or subject to penalties for non-payment or which are being
     contested in good faith by appropriate proceedings;

          (f) Liens on assets not constituting Collateral under this Agreement
     which secure obligations under undrawn letters of credit and bank
     guarantees or are in favor of issuers of surety or performance bonds issued
     pursuant to the request of and for the account of such Person in the
     ordinary course of its business; provided, however, that such letters of
     credit and bank guarantees do not constitute Indebtedness;

          (g) survey exceptions, encumbrances, easements or reservations of, or
     rights of others for, licenses, rights-of-way, sewers, electric lines,
     telegraph and telephone lines and other similar purposes, or zoning or
     other restrictions as to the use of real property or Liens incidental to
     the conduct of the business of such Person or to the ownership of its
     properties which were not Incurred in connection with Indebtedness for
     borrowed money and which do not in the aggregate materially adversely
     affect the value of said properties or materially impair their use in the
     operation of the business of such Person;

          (h) Liens securing Indebtedness Incurred to finance the construction,
     purchase or lease of, or repairs, improvements or additions to, property of
     such Person (including Indebtedness Incurred under Section 6.01(b)(6));
     provided, however, that the Lien may not extend to any other property
     (other than property related to the property being financed) owned by such
     Person or any of its Subsidiaries at the time the Lien is Incurred, and the
     Indebtedness (other than any interest thereon) secured by the Lien may not
     be Incurred more than 180 days after the later of the acquisition,
     completion of construction, repair, improvement, addition or commencement
     of full operation of the property subject to the Lien;

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                                                                             110

          (i) Liens existing on the Effective Date and set forth in Schedule
     6.06; provided that (x) such Lien shall not apply to any other property or
     asset of Goodyear or any Restricted Subsidiary and (y) such Lien shall
     secure only those obligations which it secured on the date hereof and
     extensions, renewals and replacements thereof that do not increase the
     outstanding principal amount hereof (other than Liens referred to in the
     foregoing clauses (a) and (b));

          (j) Liens on property or shares of stock of another Person at the time
     such other Person becomes a Subsidiary of such Person; provided, however,
     that such Liens are not created, Incurred or assumed in connection with, or
     in contemplation of, such other Person becoming such a Subsidiary; provided
     further, however, that such Liens do not extend to any other property owned
     by such Person or any of its Subsidiaries, except pursuant to
     after-acquired property clauses existing in the applicable agreements at
     the time such Person becomes a Subsidiary which do not extend to property
     transferred to such Person by Goodyear or a Restricted Subsidiary;

          (k) Liens on property at the time such Person or any of its
     Subsidiaries acquires the property, including any acquisition by means of a
     merger or consolidation with or into such Person or any Subsidiary of such
     Person; provided, however, that such Liens are not created, Incurred or
     assumed in connection with, or in contemplation of, such acquisition;
     provided further, however, that the Liens do not extend to any other
     property owned by such Person or any of its Subsidiaries;

          (l) Liens securing Indebtedness or other obligations of a Subsidiary
     of such Person owing to such Person or a Restricted Subsidiary of such
     Person;

          (m) Liens securing Hedging Obligations so long as such Hedging
     Obligations are permitted to be Incurred under this Agreement;

          (n) Liens on assets not constituting Collateral under this Agreement
     which secure Indebtedness of any Foreign Restricted Subsidiary Incurred
     under Section 6.01(b)(10); provided that assets of the European J.V. and
     the Restricted J.V. Subsidiaries shall only secure Indebtedness of the
     European J.V. and the Restricted J.V. Subsidiaries and that the aggregate
     principal amount of Indebtedness of the European J.V. and the Restricted
     J.V. Subsidiaries secured by Liens Incurred in reliance on this clause (n),
     on clause (w) or on clause (y) shall not at any time exceed
     E100,000,000;

          (o) Liens to secure any Refinancing (or successive Refinancings) as a
     whole, or in part, of any Indebtedness secured by any Lien referred in the
     foregoing clauses (h), (i), (j) and (k); provided, however, that:

               (1) such new Lien shall be limited to all or part of the same
          property that secured the original Lien (plus improvements,
          accessions, proceeds, dividends or distributions in respect thereof);
          and

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                                                                             111

               (2) the Indebtedness secured by such Lien at such time is not
          increased to any amount greater than the sum of:

                    (A) the outstanding principal amount or, if greater,
               committed amount of the Indebtedness secured by Liens described
               under clauses (h), (i), (j) or (k) at the time the original Lien
               became a permitted Lien under this Agreement; and

                    (B) an amount necessary to pay any fees and expenses,
               including premiums, related to such Refinancings;

          (p) Liens on accounts receivables and related assets of the type
     specified in the definition of "Qualified Receivables Transaction" not
     constituting Collateral under this Agreement Incurred in connection with a
     Qualified Receivables Transaction;

          (q) judgment Liens not giving rise to an Event of Default so long as
     any appropriate legal proceedings which may have been duly initiated for
     the review of such judgment have not been finally terminated or the period
     within which such proceedings may be initiated has not expired;

          (r) Liens arising from Uniform Commercial Code financing statement
     filings regarding leases that do not otherwise constitute Indebtedness
     entered into in the ordinary course of business;

          (s) leases and subleases of real property which do not materially
     interfere with the ordinary conduct of the business of Goodyear and its
     Subsidiaries;

          (t) Liens which constitute bankers' Liens, rights of set-off or
     similar rights and remedies as to deposit accounts or other funds
     maintained with any bank or other financial institution, whether arising by
     operation of law or pursuant to contract;

          (u) Liens on specific items of inventory or other goods and proceeds
     of any Person securing such Person's obligations in respect of bankers'
     acceptances issued or created for the account of such Person to facilitate
     the purchase, shipment or storage of such inventory or other goods;

          (v) Liens on specific items of inventory or other goods and related
     documentation (and proceeds thereof) securing reimbursement obligations in
     respect of trade letters of credit issued to ensure payment of the purchase
     price for such items of inventory or other goods;

          (w) Liens on assets not constituting Collateral under this Agreement
     securing Indebtedness Incurred pursuant to Section 6.01(b)(11) or (13);
     provided that assets of the European J.V. and the Restricted J.V.
     Subsidiaries shall only secure Indebtedness of the European J.V. and the
     Restricted J.V.

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                                                                             112

     Subsidiaries and that the aggregate principal amount of Indebtedness of the
     European J.V. and the Restricted J.V. Subsidiaries secured by Liens
     Incurred in reliance on clause (n), on this clause (w) or on clause (y)
     shall not at any time exceed E100,000,000;

          (x) Liens on assets subject to Sale/Leaseback Transactions; provided
     that the aggregate outstanding Attributable Debt in respect thereof shall
     not at any time exceed $125,000,000; and

          (y) other Liens on assets that do not constitute Collateral to secure
     Indebtedness as long as the amount of outstanding Indebtedness secured by
     Liens Incurred pursuant to this clause (y) does not exceed 5.0% of
     Consolidated assets of Goodyear, as determined based on the consolidated
     balance sheet of Goodyear as of the end of the most recent fiscal quarter
     for which financial statements have been filed with the SEC; provided that
     assets of the European J.V. and the Restricted J.V. Subsidiaries shall only
     secure Indebtedness of the European J.V. and the Restricted J.V.
     Subsidiaries and that the aggregate principal amount of Indebtedness of the
     European J.V. and the Restricted J.V. Subsidiaries secured by Liens
     Incurred in reliance on clause (n), on clause (w) or on this clause (y)
     shall not at any time exceed E100,000,000; provided, however, that
     notwithstanding whether this clause (y) would otherwise be available to
     secure Indebtedness, Liens securing Indebtedness originally secured
     pursuant to this clause (y) may secure Refinancing Indebtedness in respect
     of such Indebtedness and such Refinancing Indebtedness shall be deemed to
     have been secured pursuant to this clause (y).

          For the avoidance of doubt, each reference in this Section or any
other provision of this Agreement to "assets not constituting Collateral" (or
any similar phrase) means assets that (a) are not subject to any Lien securing
the Obligations and (b) are not and (absent a change in facts) will not be
required under the terms of this Agreement or the Security Documents to be made
subject to any Lien securing the Obligations by reason of the nature of, or the
identity of the Subsidiary owning, such assets (and not as a result of the
existence of any other Lien or any legal or contractual provision preventing
such assets from being made subject to Liens securing the Obligations).

          SECTION 6.07. Limitation on Sale/Leaseback Transactions. Goodyear
shall not, and shall not permit any Restricted Subsidiary to, enter into any
Sale/Leaseback Transaction with respect to any property unless:

          (a) Goodyear or such Restricted Subsidiary would be entitled to:

          (i) Incur Indebtedness with respect to such Sale/Leaseback Transaction
     pursuant to Section 6.01; and

          (ii) create a Lien on such property securing such Indebtedness
     pursuant to Section 6.06(x) or, to the extent the assets subject to such
     Sale/Leaseback do not

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                                                                             113

     constitute Collateral under this Agreement, create a Lien on such property
     pursuant to the provisions of Section 6.06;

          (iii) the gross proceeds payable to Goodyear or such Restricted
     Subsidiary in connection with such Sale/Leaseback Transaction are at least
     equal to the Fair Market Value of such property; and

          (iv) the transfer of such property is permitted by, and, if
     applicable, Goodyear applies the proceeds of such transaction in compliance
     with, Section 6.04; or

          (b) the Sale/Leaseback Transaction is with respect to all or a portion
of Goodyear's properties in Akron, Summit County, Ohio.

Notwithstanding the foregoing, the aggregate outstanding amount of Attributable
Debt of the European J.V. and the Restricted J.V. Subsidiaries in respect of
Sale/Leaseback Transactions shall not exceed E50,000,000.

          SECTION 6.08. Fundamental Changes. Each of Goodyear and the European
J.V. and each other Borrower will not, and will not permit any of its respective
Consolidated Subsidiaries to, merge into, amalgamate or consolidate with any
other Person, or permit any other Person to merge into, amalgamate or
consolidate with it, or sell, transfer, lease or otherwise dispose of (in one
transaction or in a series of transactions) assets (including Capital Stock of
Subsidiaries) constituting all or substantially all the assets of Goodyear and
its Consolidated Subsidiaries, taken as a whole, or all or substantially all the
assets of the European J.V. and its Consolidated Subsidiaries, taken as a whole,
or, in the case of Goodyear or any Borrower, liquidate or dissolve, except that,
if at the time thereof and immediately after giving effect thereto no Default
shall have occurred and be continuing (i) any Restricted Subsidiary that is not
a J.V. Loan Party may merge into Goodyear in a transaction in which Goodyear is
the surviving corporation, (ii) any Restricted Subsidiary may merge into any
other Restricted Subsidiary in a transaction in which the surviving entity is a
Restricted Subsidiary; except that (A) no US Subsidiary may merge into a Foreign
Subsidiary, (B) neither the European J.V. nor any Restricted J.V. Subsidiary may
merge into a Restricted Subsidiary that is not the European J.V. or a Restricted
J.V. Subsidiary (other than a merger of a Restricted J.V. Subsidiary into a
Restricted Subsidiary that will become a Restricted J.V. Subsidiary upon the
consummation of such merger) and (C) no J.V. Loan Party may merge into a
Restricted Subsidiary that is not a J.V. Loan Party (other than a Restricted
Subsidiary that will become a J.V. Loan Party upon the consummation of such
merger), (iii) any sale of a Restricted Subsidiary made in accordance with
Section 6.04 may be effected by a merger of such Restricted Subsidiary and (iv)
any Restricted Subsidiary may sell, transfer, lease or otherwise dispose of its
assets to Goodyear or to another Restricted Subsidiary; provided that any
Investment that takes the form of a merger, amalgamation or consolidation (other
than any merger, amalgamation or consolidation involving Goodyear) expressly
permitted by Section 6.02 shall be permitted by this Section 6.08.
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                                                                             114

          SECTION 6.09. European J.V. Leverage Ratio. The European J.V. will not
permit the ratio at the end of any fiscal quarter of (a) Consolidated Net J.V.
Indebtedness at such date to (b) Consolidated European J.V. EBITDA for the
period of four consecutive fiscal quarters ended at such date, to be greater
than 3.00 to 1.00.

          SECTION 6.10. Sumitomo Ownership. Goodyear will not enter into any
agreement, or agree to amend, modify or waive any existing agreement, between it
and Sumitomo Rubber Industries or agree to amend, modify or waive any
organizational document of the European J.V., if the effect thereof is to permit
Sumitomo Rubber Industries to sell, transfer or otherwise dispose of any of the
issued and outstanding Capital Stock of the European J.V. owned by Sumitomo
Rubber Industries to any Person other than Goodyear or a Wholly Owned Subsidiary
of Goodyear

          SECTION 6.11. German Subsidiary Matters. Notwithstanding any provision
to the contrary contained in this Agreement, Goodyear and the Borrowers shall
comply with the following provisions and cause their Subsidiaries to so comply:

          (a) Each of RVM Reifen Vertriebsmanagement GmbH ("RVM") and each other
general partner in a KG Grantor that is organized as a GmbH under German law
(collectively, the "KG General Partners") shall not make any advance to, or
otherwise hold any Indebtedness of, any of its Affiliates, other than advances
to, or Indebtedness of, any of its Subsidiaries or any KG in which it is a
general partner; provided that this restriction shall not apply with respect to
any advance or Indebtedness if there is a change in applicable law or the
interpretation thereof and Goodyear shall have delivered a legal opinion in form
and substance reasonably satisfactory to the Administrative Agent to the effect
that the claims against the recipients or borrowers of such advance or
Indebtedness may be taken into account in the calculation of Net Assets provided
in Section 3.03(d) of the Guarantee and Collateral Agreement; provided further
that in such event, the provisions of such Section 3.03(d) shall be amended to
provide that such advance or Indebtedness will be taken into account in such
calculation and the Lenders hereby authorize the Agents and the Agents hereby
agree to amend such Section 3.03(d) to effect such result.

          (b) None of Goodyear, the European J.V. or the other Borrowers shall
cause to occur, or permit any Subsidiary to cause to occur, any Dilutive Act (i)
at any time prior to January 1, 2008, (ii) at any time when any Event of Default
shall have occurred and be continuing under clause (a), (b), (h), (i), (l) or
(m) of Section 7.01 or as a result of a breach of Section 5.06 or 6.09, or (iii)
if after giving effect to such Dilutive Act the aggregate PP&E of all KG
Grantors at the time of such Dilutive Act shall be less than 80% of the
aggregate PP&E of all KG Grantors as of December 31, 2004.

          (i) "Dilutive Act" means (A) any contribution, Sale or other transfer
     of PP&E of any KG Grantor (other than to another KG Grantor), other than
     the sale in the ordinary course of business of worn out or surplus PP&E and
     (B) any change of legal form, merger, consolidation or amalgamation
     involving, or any Sale of all or substantially all the assets of, any KG
     Grantor in which the surviving company or transferee is not a KG Grantor.

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                                                                             115

          (ii) "KG Grantor" means each of Fulda Reifen GmbH & Co. KG, M-Plus
     Multimarkenmanagement & GmbH & Co. KG, Goodyear KG or Dunlop KG, and any
     other Grantor organized as a KG.

          (iii) "PP&E" means property, plant & equipment.

          (iv) (iv) Actions required to be taken in order to comply with
     applicable law shall not constitute voluntary acts and shall not violate
     this Section 6.11 unless Goodyear, the European J.V. or any Borrower shall
     have voluntarily taken actions with knowledge that such actions would give
     rise to requirements of law, the compliance with which would cause a breach
     of this Section 6.11.

          (v) The European J.V. shall deliver to the Administrative Agent not
     later than the time that audited financial statements of GTDG are delivered
     pursuant to Section 5.01(h), a computation in detail reasonably
     satisfactory to the Administrative Agent of the PP&E as of December 31,
     2006, of each of the KGs.

          (c) GD Handelssysteme GmbH ("GDHS") will not (i) engage in any
business other than substantially the business in which GD Handelssysteme GmbH &
Co. KG shall have been engaged on December 1, 2005 or (ii) become a partner of
any Subsidiary that is organized as a KG, and none of Goodyear, the European
J.V. or the other Borrowers shall, or shall permit any Subsidiary to, (i) merge,
consolidate or amalgamate with GDHS or (ii) except in the ordinary course of
business and consistent with past practice, make any Investment in or transfer
any material assets to GDHS.

                                   ARTICLE VII

                       Events of Default and CAM Exchange

          SECTION 7.01. Event of Default. If any of the following events
("Events of Default") shall occur:

          (a) any Borrower shall fail to pay any principal of any Loan or any
     reimbursement obligation in respect of any LC Disbursement when and as the
     same shall become due and payable, whether at the due date thereof or at a
     date fixed for prepayment thereof or otherwise;

          (b) any Borrower shall fail to pay any interest on any Loan or any fee
     or any other amount (other than an amount referred to in clause (a) of this
     Section) payable under this Agreement or any other Credit Document, when
     and as the same shall become due and payable, and such failure shall
     continue unremedied for a period of (i) in the case of fees and interest
     payable under Sections 2.12 and 2.13, respectively, five Business Days, and
     (ii) in the case of any other fees, interest or other amounts (other than
     those referred to in paragraph (a) above), five Business Days after the
     earlier of (A) the day on which a Financial Officer of Goodyear or the
     European J.V. first obtains knowledge of such failure and (B) the day on
     which written notice of such failure shall have been given to the European
     J.V. by the Administrative Agent or any Lender or Issuing Bank;

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                                                                             116

          (c) any representation or warranty made or deemed made by or on behalf
     of Goodyear or the European J.V. or any other Borrower or any J.V. Loan
     Party in any Credit Document or any amendment or modification thereof or
     waiver thereunder, shall prove to have been incorrect when made or deemed
     made in any respect material to the rights or interests of the Lenders
     under the Credit Documents;

          (d) Goodyear or the European J.V. or any other Borrower shall fail to
     observe or perform any covenant, condition or agreement contained in
     Section 5.02, 5.03 (with respect to any Borrower's existence) or 5.08 or in
     Article VI;

          (e) any Credit Party shall fail to observe or perform any covenant,
     condition or agreement contained in any Credit Document (other than those
     specified in clauses (a), (b) and (d) of this Section), and such failure
     shall continue unremedied for a period of 30 days after written notice
     thereof from the Administrative Agent to the European J.V. (which notice
     will be given at the request of any Lender); provided, that the failure of
     any Credit Party to perform any covenant, condition or agreement made in
     any Credit Document (other than this Agreement (except the agreements under
     Section 5.01(f)) shall not constitute an Event of Default unless such
     failure shall be (i) wilful or (ii) material to the rights or interests of
     the Lenders under the Credit Documents;

          (f) Goodyear or any Consolidated Subsidiary of Goodyear shall fail to
     make any payment of principal in respect of any Material Indebtedness at
     the scheduled due date thereof and such failure shall continue beyond any
     applicable grace period, or any event or condition occurs that results in
     any Material Indebtedness (other than any Qualified Receivables Transaction
     existing on March 31, 2003) becoming due or being required to be prepaid,
     repurchased, redeemed, defeased or terminated prior to its scheduled
     maturity (other than, in the case of any Qualified Receivables Transaction,
     any event or condition not caused by an act or omission of Goodyear or any
     Subsidiary, if Goodyear shall furnish to the Administrative Agent a
     certificate to the effect that after the termination of such Qualified
     Receivables Transaction Goodyear and the Subsidiaries that are a party
     thereto have sufficient liquidity to operate their businesses in the
     ordinary course); provided that this clause (f) shall not apply to (i)
     secured Indebtedness that becomes due as a result of the voluntary sale or
     transfer of the property or assets securing such Indebtedness in accordance
     with the terms and conditions of this Agreement or (ii) Material
     Indebtedness of any Foreign Subsidiary if Goodyear is unable, due to
     applicable law restricting Investments in such Foreign Subsidiary, to make
     an Investment in such Foreign Subsidiary to fund the payment of such
     Material Indebtedness;

          (g) any event or condition occurs that continues beyond any applicable
     grace period and enables or permits the holder or holders of any Material
     Indebtedness (other than any Qualified Receivables Transaction existing on
     March 31, 2003) or any trustee or agent on its or their behalf to cause
     such Material Indebtedness to become due, or to require the prepayment,
     repurchase,

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                                                                             117

     redemption, defeasance or termination thereof, prior to its scheduled
     maturity; provided that (i) no Event of Default shall occur under this
     paragraph (g) as a result of any event or condition relating to the First
     Lien Agreement or any Qualified Receivables Transaction, other than any
     default in the payment of principal or interest thereunder that does not
     result from a change in borrowing base eligibility criteria or reserves
     made by the administrative agent thereunder as to which there is good faith
     disagreement and (ii) this clause (g) shall not apply to (A) secured
     Indebtedness that becomes due as a result of the voluntary sale or transfer
     of the property or assets securing such Indebtedness in accordance with the
     terms and conditions of this Agreement or (B) Material Indebtedness of any
     Foreign Subsidiary if Goodyear is unable, due to applicable law restricting
     Investments in such Foreign Subsidiary, to make an Investment in such
     Foreign Subsidiary to fund the payment of such Material Indebtedness;

          (h) an involuntary proceeding shall be commenced or an involuntary
     petition shall be filed seeking (i) liquidation, reorganization,
     bankruptcy, moratorium, suspension of payment or other relief in respect of
     Goodyear, any Borrower or any Material Subsidiary or its debts, or of a
     substantial part of its assets, under any Federal, state or foreign
     bankruptcy, insolvency, receivership or similar law now or hereafter in
     effect or (ii) the appointment of a receiver, trustee in bankruptcy,
     custodian, sequestrator, conservator or similar official for Goodyear, any
     Borrower or any Material Subsidiary or for a substantial part of its
     assets, and, in any such case, such proceeding or petition shall continue
     undismissed for 90 days or an order or decree approving or ordering any of
     the foregoing shall be entered;

          (i) Goodyear, any Borrower or any Material Subsidiary shall (i)
     voluntarily commence any proceeding or file any petition seeking
     liquidation, reorganization, bankruptcy, moratorium, suspension of payment
     or other relief under any Federal, state or foreign bankruptcy, insolvency,
     receivership or similar law now or hereafter in effect, (ii) consent to the
     institution of, or fail to contest in a timely and appropriate manner, any
     proceeding or petition described in clause (h) of this Section, (iii) apply
     for or consent to the appointment of a receiver, trustee in bankruptcy,
     custodian, sequestrator, conservator or similar official for Goodyear, any
     Borrower or any Material Subsidiary or for a substantial part of its
     assets, (iv) make a general assignment for the benefit of creditors or (v)
     take any action for the purpose of effecting any of the foregoing;

          (j) Goodyear, any Borrower or any Material Subsidiary shall admit in
     writing its inability or fail generally to pay its debts as they become
     due;

          (k) an ERISA Event shall have occurred that, when taken together with
     all other ERISA Events that have occurred, would be materially likely to
     result in a Material Adverse Change;

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          (l) Liens created under the Security Documents shall not be valid and
     perfected Liens on a material portion of the Collateral;

          (m) any Guarantee of the Obligations under the Guarantee and
     Collateral Agreement shall fail to be a valid, binding and enforceable
     Guarantee of one or more Subsidiary Guarantors where such failure would
     constitute or be materially likely to result in a Material Adverse Change;
     or

          (n) a Change in Control shall occur;

then, and in every such event (other than an event with respect to any Borrower
described in clause (h) or (i) of this Section), and at any time thereafter
during the continuance of such event, the Administrative Agent may, and at the
request of the Majority Lenders shall, by notice to the European J.V., take any
or all of the following actions, at the same or different times: (i) terminate
the Commitments, and thereupon the Commitments and each LC Commitment shall
terminate immediately, (ii) declare the Loans then outstanding to be due and
payable in whole (or in part, in which case any principal not so declared to be
due and payable may thereafter be declared to be due and payable), and thereupon
the principal of the Loans so declared to be due and payable, together with
accrued interest thereon and all fees and other obligations of the European J.V.
and the other Borrowers accrued hereunder, shall become due and payable
immediately, without presentment, demand, protest or other notice of any kind,
all of which are hereby waived by Goodyear and each Borrower and (iii) demand
cash collateral with respect to any Letter of Credit pursuant to Section 2.04(j)
(it being agreed that such demand will be deemed to have been made with respect
to all Letters of Credit if any Loans are declared to be due and payable as
provided in the preceding clause (ii)); and in case of any event with respect to
any Borrower described in clause (h) or (i) of this Section, the Commitments
shall automatically terminate, the principal of the Loans then outstanding,
together with accrued interest thereon and all fees and other obligations of the
Borrowers accrued hereunder, shall automatically become due and payable, and the
Borrowers' obligation to provide cash collateral for Letters of Credit shall
become effective, in each case without presentment, demand, protest or other
notice of any kind, all of which are hereby waived by Goodyear and each
Borrower.

          SECTION 7.02. CAM Exchange. On the CAM Exchange Date, (i) the
Commitments shall automatically and without further act be terminated as
provided in Section 7.01, (ii) each ABT Lender shall immediately be deemed to
have acquired (and shall promptly make payment therefor to the Administrative
Agent in accordance with Section 2.05(c)) participations in the Swingline Loans
in an amount equal to such Lender's ABT Percentage of each such Swingline Loan
outstanding on such date, (iii) simultaneously with the automatic conversions
pursuant to clause (iv) below, the Lenders shall automatically and without
further act be deemed to have exchanged interests in the Designated Obligations
under each Class of Loans and in respect of the LC Exposures and the Swingline
Exposures such that, in lieu of the interests of each Lender in the Designated
Obligations under each Class of Loans and in respect of the LC Exposures and the
Swingline Exposures in which it shall participate as of such date (including the
principal, interest and fee obligations of each Borrower in respect of the

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                                                                             119

Loans and LC Disbursements within each such Class), such Lender shall own an
interest equal to such Lender's CAM Percentage in the Designated Obligations
under each Class of Loans and in respect of the LC Exposures and the Swingline
Exposures (including the principal, interest and fee obligations of each
Borrower in respect of the Loans and LC Disbursements within each such Class),
and (iv) simultaneously with the deemed exchange of interests pursuant to clause
(iii) above, the interests in the Loans to be received in such deemed exchange
shall, automatically and with no further action required, be converted into the
Euro Equivalent, determined using the Exchange Rate calculated as of such date,
of such amount and on and after such date all amounts accruing and owed to the
Lenders in respect of the Designated Obligations shall accrue and be payable in
Euro at the rates otherwise applicable hereunder. Each Lender, each Person
acquiring a participation from any Lender as contemplated by Section 9.04,
Goodyear and each Borrower hereby consents and agrees to the CAM Exchange. After
the CAM Exchange Date, Goodyear, each Borrower, each Issuing Bank and each
Lender agrees from time to time to execute and deliver to the Agents all such
promissory notes and other instruments and documents as the Agents shall
reasonably request to evidence and confirm the respective interests and
obligations of the Lenders after giving effect to the CAM Exchange, and each
Lender agrees to surrender any promissory notes originally received by it in
connection with its Loans hereunder to the Administrative Agent against delivery
of any promissory notes so executed and delivered; provided that the failure of
Goodyear, any Borrower or any Issuing Bank to execute or deliver or of any
Issuing Bank or Lender to accept any such promissory note, instrument or
document shall not affect the validity or effectiveness of the CAM Exchange. As
a result of the CAM Exchange, upon and after the CAM Exchange Date, each payment
received by the Administrative Agent pursuant to any Credit Document in respect
of the Designated Obligations, and each distribution made by the Administrative
Agent pursuant to any Security Document in respect of the Designated
Obligations, shall be distributed to the Lenders pro rata in accordance with
their respective CAM Percentages. Any direct payment received by a Lender on or
after the CAM Exchange Date, including by way of set-off, in respect of a
Designated Obligation shall be paid over to the Administrative Agent for
distribution to the Lenders in accordance herewith.

          SECTION 7.03. Letters of Credit. (a) In the event that on the CAM
Exchange Date any Letter of Credit shall be outstanding and undrawn in whole or
in part, or any LC Disbursement shall not have been reimbursed by the applicable
Borrower or with the proceeds of a Borrowing, each ABT Lender shall promptly pay
over to the Administrative Agent, in immediately available funds, an amount in
Euro equal to such Lender's ABT Percentage of the Euro Equivalent of such
Lender's participation in the undrawn face amount of each Letter of Credit and
(to the extent it has not already done so) such Lender's participation in such
unreimbursed LC Disbursement, as applicable, together with interest thereon from
the CAM Exchange Date to the date on which such amount shall be paid to the
Administrative Agent at the rate that would be applicable at the time to an
unreimbursed LC Disbursement. The Administrative Agent shall establish a
separate account (each, a "Reserve Account") or accounts for each Lender for the
amounts received with respect to each such Letter of Credit pursuant to the
preceding sentence. The Administrative Agent shall deposit in each Lender's
Reserve Account such Lender's CAM Percentage of the amounts received from the
ABT Lenders as

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                                                                             120

provided above. For the purposes of this paragraph, the Euro Equivalent of each
Lender's participation in each Letter of Credit shall be the amount in Euros
determined by the Administrative Agent to be required in order for the
Administrative Agent to purchase currency in the currency in which such Letter
of Credit is denominated in an amount sufficient to enable it to deposit the
actual amount of such participation in such undrawn Letter of Credit in such
currency in such Lender's Reserve Account. The Administrative Agent shall have
sole dominion and control over each Reserve Account for the benefit of the
Issuing Banks, and the amounts deposited in each Reserve Account shall be held
in such Reserve Account until withdrawn as provided in paragraph (b), (c), (d)
or (e) below. The Administrative Agent shall maintain records enabling it to
determine the amounts paid over to it and deposited in the Reserve Accounts in
respect of each Letter of Credit and the amounts on deposit in respect of each
Letter of Credit attributable to each Lender's CAM Percentage. The amounts held
in each Lender's Reserve Account shall be held as a reserve against the LC
Exposures, shall be the property of such Lender, shall not constitute Loans to
or give rise to any claim of or against any Credit Party and shall not give rise
to any obligation on the part of any Borrower to pay interest to such Lender, it
being agreed that the reimbursement obligations in respect of Letters of Credit
shall arise only at such times as drawings are made thereunder, as provided in
Section 2.04.

          (b) In the event that after the CAM Exchange Date any drawing shall be
made in respect of a Letter of Credit, the Administrative Agent shall, at the
request of the applicable Issuing Bank, withdraw from the Reserve Account of
each Lender any amounts, up to the amount of such Lender's CAM Percentage of
such drawing or payment, deposited in respect of such Letter of Credit and
remaining on deposit and deliver such amounts to such Issuing Bank in
satisfaction of the reimbursement obligations of the Lenders under Section
2.05(d) (but not of the applicable Borrower under Section 2.05(e)). In the event
that any Lender shall default on its obligation to pay over any amount to the
Administrative Agent as provided in this Section 7.03, the applicable Issuing
Bank shall have a claim against such Lender to the same extent as if such Lender
had defaulted on its obligations under Section 2.05(d), but shall have no claim
against any other Lender in respect of such defaulted amount, notwithstanding
the exchange of interests in the applicable Borrower's reimbursement obligations
pursuant to Section 7.02. Each other Lender shall have a claim against such
defaulting Lender for any damages sustained by it as a result of such default,
including, in the event that such Letter of Credit shall expire undrawn, its CAM
Percentage of the defaulted amount.

          (c) In the event that after the CAM Exchange Date any Letter of Credit
shall expire undrawn, the Administrative Agent shall withdraw from the Reserve
Account of each Lender the amount remaining on deposit therein in respect of
such Letter of Credit and distribute such amount to such Lender.

          (d) With the prior written approval of each applicable Issuing Bank
(not to be unreasonably withheld), any Lender may withdraw the amount held in
its Reserve Account in respect of the undrawn amount of any Letter of Credit.
Any Lender making such a withdrawal shall be unconditionally obligated, in the
event there shall subsequently be a drawing under such Letter of Credit, to pay
over to the Administrative

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                                                                             121

Agent, in the currency in which such drawing is denominated, for the account of
the applicable Issuing Bank, on demand, its CAM Percentage of such drawing or
payment.

          (e) Pending the withdrawal by any Lender of any amounts from its
Reserve Account as contemplated by the above paragraphs, the Administrative
Agent will, at the direction of such Lender and subject to such rules as the
Administrative Agent may prescribe for the avoidance of inconvenience, invest
such amounts in Temporary Cash Investments. Each Lender that has not withdrawn
its amounts in its Reserve Account as provided in paragraph (d) above shall have
the right, at intervals reasonably specified by the Administrative Agent, to
withdraw the earnings on investments so made by the Administrative Agent with
amounts in its Reserve Account and to retain such earnings for its own account.

                                  ARTICLE VIII

                                   The Agents

          Each of the Lenders and Issuing Banks hereby irrevocably appoints the
Agents as its agents and authorizes the Agents to take such actions on its
behalf and to exercise such powers as are delegated to the Agents by the terms
hereof and of the other Credit Documents, together with such actions and powers
as are reasonably incidental thereto.

          The bank or banks serving as the Agents hereunder shall have the same
rights and powers in their capacity as Lenders or Issuing Banks as any other
Lender or Issuing Bank and may exercise the same as though they were not Agents,
and such bank or banks and their Affiliates may accept deposits from, lend money
to and generally engage in any kind of business with Goodyear or any Subsidiary
or other Affiliate thereof as if they were not Agents hereunder.

          The Agents shall not have any duties or obligations except those
expressly set forth herein. Without limiting the generality of the foregoing (a)
the Agents shall not (save as expressly set out in any Credit Document) be
subject to any fiduciary or other implied duties, regardless of whether a
Default has occurred and is continuing, (b) the Agents shall not have any duty
to take any discretionary action or exercise any discretionary powers, except
discretionary rights and powers expressly contemplated hereby that the Agents
are required to exercise in writing by the Majority Lenders, and (c) except as
expressly set forth herein, the Agents shall not have any duty to disclose, and
shall not be liable for the failure to disclose, any information communicated to
the Agents by or relating to Goodyear or any Subsidiary. The Agents shall not be
liable for any action taken or not taken by them with the consent or at the
request of the Majority Lenders or the Lenders, as the case may be, or in the
absence of their own gross negligence or wilful misconduct. In addition, the
Agents shall be deemed not to have knowledge of any Default unless and until
written notice thereof is given to the Agents by Goodyear, the European J.V. or
a Lender or Issuing Bank, and the Agents shall not be responsible for or have
any duty to ascertain or inquire into (i) any statement, warranty or
representation made in or in connection with any Credit Document, (ii) the
contents of

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any certificate, report or other document delivered hereunder or thereunder or
in connection herewith or therewith, (iii) the performance or observance of any
of the covenants, agreements or other terms or conditions set forth herein or
therein, (iv) the validity, enforceability, effectiveness or genuineness of this
Agreement or any other agreement, instrument or document, or (v) the
satisfaction of any condition set forth in Article IV or elsewhere herein or
therein, other than to confirm receipt of items expressly required to be
delivered to the Agents.

          The Agents shall be entitled to rely upon, and shall not incur any
liability for relying upon, any notice, request, certificate, consent,
statement, instrument, document or other writing believed by them to be genuine
and to have been signed or sent by the proper Person. The Agents also may rely
upon any statement made to them orally or by telephone and believed by them to
be made by the proper Person, and shall not incur any liability for relying
thereon. The Agents may consult with legal counsel (who may be counsel for
Goodyear or the European J.V.), independent accountants and other experts
selected by them with reasonable care, and shall not be liable for any action
taken or not taken by them in accordance with the advice of any such counsel,
accountants or experts.

          The Agents may perform any and all their duties and exercise their
rights and powers by or through any one or more sub-agents appointed by the
Agents. The Agents and any such sub-agent may perform any and all their duties
and exercise their rights and powers through their respective Affiliates. The
exculpatory provisions of the preceding paragraphs shall apply to any such
sub-agent and to the Affiliates of the Agents and any such sub-agent.

          Subject to the appointment and acceptance of a successor Agent as
provided below, either Agent may resign at any time by notifying the Lenders and
the European J.V. Upon any such resignation, the Majority Lenders shall have the
right to appoint a successor with the European J.V.'s written consent (which
shall not be unreasonably withheld or delayed and shall not be required from the
European J.V. if an Event of Default has occurred and is continuing). If no
successor shall have been so appointed by the Majority Lenders and shall have
accepted such appointment within 30 days after the retiring Agent gives notice
of its resignation, then the retiring Agent may, on behalf of the Lenders, with
the European J.V.'s written consent (which shall not be unreasonably withheld or
delayed and shall not be required if an Event of Default has occurred and is
continuing), appoint a successor Agent which shall be a bank or an Affiliate
thereof, in each case with a net worth of at least $1,000,000,000 and an office
in New York, New York. Upon the acceptance of its appointment as Agent hereunder
by a successor, such successor shall succeed to and become vested with all the
rights, powers, privileges and duties of the retiring Agent, and the retiring
Agent shall be discharged from its duties and obligations hereunder. After an
Agent's resignation hereunder, the provisions of this Article and Section 9.03
shall continue in effect for its benefit in respect of any actions taken or
omitted to be taken by it while it was acting as Agent.

          Each Lender and Issuing Bank acknowledges that it has, independently
and without reliance upon the Agents or any other Lender or Issuing Bank and
based on

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such documents and information as it has deemed appropriate, made its own credit
analysis and decision to enter into this Agreement. Each Lender and Issuing Bank
also acknowledges that it will, independently and without reliance upon the
Agents or any other Lender or Issuing Bank and based on such documents and
information as it shall from time to time deem appropriate, continue to make its
own decisions in taking or not taking action under or based upon this Agreement,
any related agreement or any document furnished hereunder or thereunder.

          Notwithstanding any other provision contained herein, each Lender and
each Issuing Bank (a) acknowledges that the Administrative Agent is not acting
as an agent of Goodyear or any Borrower and that neither Goodyear nor any
Borrower will be responsible for acts or failures to act on the part of the
Administrative Agent and (b) exempts each Agent from the restrictions set forth
in Section 181 of the German Civil Code (Burgerliches Gesetzbuch).

          Without prejudice to the provisions of this Article VIII, each Lender
and Issuing Bank hereby irrevocably appoints and authorizes the Collateral Agent
(and any successor acting as Collateral Agent) to act as the Person holding the
power of attorney (in such capacity, the "fonde de pouvoir") of the Lenders and
Issuing Banks as contemplated under Article 2692 of the Civil Code of Quebec,
and to enter into, to take and to hold on their behalf, and for their benefit,
any hypothec, and to exercise such powers and duties which are conferred upon
the fonde de pouvoir under any hypothec. Moreover, without prejudice to such
appointment and authorization to act as the Person holding the power of attorney
as aforesaid, each Lender and Issuing Bank hereby irrevocably appoints and
authorizes the Collateral Agent (and any successor acting as Collateral Agent)
(in such capacity, the "Custodian") to act as agent and custodian for and on
behalf of the Lenders and the Issuing Banks to hold and to be the sole
registered holder of any debenture which may be issued under any hypothec, the
whole notwithstanding Section 32 of the Act respecting the special powers of
legal persons (Quebec) or any other applicable law. In this respect, (i) the
Custodian shall keep a record indicating the names and addresses of, and the pro
rata portion of the obligations and indebtedness secured by any pledge of any
such debenture and owing to each Lender and Issuing Bank, and (ii) each Lender
and Issuing Bank will be entitled to the benefits of any charged property
covered by any hypothec and will participate in the proceeds of realization of
any such charged property, the whole in accordance with the terms hereof.

          Each of the fonde de pouvoir and the Custodian shall (a) have the sole
and exclusive right and authority to exercise, except as may be otherwise
specifically restricted by the terms hereof, all rights and remedies given to
fonde de pouvoir and the Custodian (as applicable) with respect to the charged
property under any hypothec, any debenture or pledge thereof relating to any
hypothec, applicable laws or otherwise, (b) benefit from and be subject to all
provisions hereof with respect to the Collateral Agent mutatis mutandis,
including, without limitation, all such provisions with respect to the liability
or responsibility to and indemnification by the Lenders or the Issuing Banks,
and (c) be entitled to delegate from time to time any of its powers or duties
under any hypothec, any debenture or pledge thereof relating to any hypothec,
applicable laws or otherwise and on such terms and conditions as it may
determine from time to time. Any

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                                                                             124

Person who becomes a Lender or an Issuing Bank shall be deemed to have consented
to and confirmed: (y) the fonde de pouvoir as the Person holding the power of
attorney as aforesaid and to have ratified, as of the date it becomes a Lender
or Issuing Bank, all actions taken by the fonde de pouvoir in such capacity, (z)
the Custodian as the agent and custodian as aforesaid and to have ratified, as
of the date it becomes a Lender or Issuing Bank, all actions taken by the
Custodian in such capacity.

                                   ARTICLE IX

                                  Miscellaneous

          SECTION 9.01. Notices. (a) Except in the case of notices and other
communications expressly permitted to be given by telephone (and subject to
paragraph (b) below), all notices and other communications provided for herein
shall be in writing and shall be delivered by hand or overnight courier service,
mailed by certified or registered mail or sent by telecopy or e-mail, as
follows:

          (i) if to Goodyear, to it at 1144 East Market Street, Akron, Ohio,
     44316-0001, Attention of the Treasurer (Telecopy No. (330) 796-6502);

          (ii) if to the European J.V., to it, or if to any other Borrower to it
     in care of the European J.V., in each case at Goodyear Dunlop Tires Europe
     B.V., Park Lane Cullinganlaan 2A, 1831 Diegem, Belgium, Attention of Chief
     Financial Officer (Telecopy No. 32-2-761 1873), in each case with a copy to
     Goodyear as described in clause (i) above and with a copy to Goodyear
     Finance Holding S.A., avenue Gordon Smith, L-7750 Colmar-Berg, Luxembourg,
     Attention: Director, Treasury (Telecopy No. 00352 8199 2330);

          (iii) if to the Administrative Agent, to J.P. Morgan Europe Limited,
     125 London Wall, London EC2Y 5AJ, Attention of the Manager (Telecopy No.
     00-44-20-7777-2360), with a copy to JPMorgan Chase Bank, N.A., 270 Park
     Avenue, New York, NY 10017, Attention of Robert Kellas (Telecopy No. (212)
     270-5100);

          (iv) if to JPMCB, as Issuing Bank, to it at JPMorgan Chase Bank, N.A.,
     London, Chaseside-Dorset Building, Floor 1, Bournemouth BH77DA, United
     Kingdom, Attention of Global Trade Solutions (365/B) (Telecopy No.
     44-120-2343730), with a copy to J.P. Morgan Europe Limited, 125 London
     Wall, London EC2Y 5AJ, Attention of the Manager (Telecopy No.
     00-44-20-7777-2360);

          (v) if to JPMCB, as Swingline Lender, to it at JPMorgan Chase Bank,
     N.A., London, 125 London Wall, London EC2Y 5AJ, Attention of European Loans
     (Telecopy No. 00-1-713-750-2129), with a copy to J.P. Morgan Europe
     Limited, 125 London Wall, London EC2Y 5AJ, Attention of the Manager
     (Telecopy No. 00-44-20-7777-2360);

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                                                                             125

          (vi) if to BNP, as Issuing Bank, to it at 919 Third Avenue, Third
     Floor, New York, NY 10022, Attention of Trade Finance Services (Telecopy
     No. (212) 471-6996); and

          (vii) if to a Lender, to it at its address (or telecopy number or
     e-mail address) set forth in Schedule 2.01 or its Administrative
     Questionnaire.

          (b) Notices and other communications to the Lenders hereunder may be
delivered or furnished by electronic communications pursuant to procedures
approved by the Administrative Agent; provided that the foregoing shall not
apply to notices pursuant to Article II unless otherwise agreed by the
Administrative Agent and the applicable Lender. The Administrative Agent,
Goodyear, the European J.V. or any Borrower may, in its discretion, agree to
accept notices and other communications to it hereunder by electronic
communications pursuant to procedures approved by it; provided that approval of
such procedures may be limited to particular notices or communications.

          (c) Any party hereto may change its address, telecopy number or e-mail
address for notices and other communications hereunder by notice to the other
parties hereto. All notices and other communications given to any party hereto
in accordance with the provisions of this Agreement shall be deemed to have been
given on the date of receipt.

          SECTION 9.02. Waivers; Amendments. (a) No failure or delay by any of
the Agents, any Issuing Bank or any Lender in exercising any right or power
hereunder shall operate as a waiver thereof, nor shall any single or partial
exercise of any such right or power, or any abandonment or discontinuance of
steps to enforce such a right or power, preclude any other or further exercise
thereof or the exercise of any other right or power. The rights and remedies of
the Agents, the Issuing Banks and the Lenders hereunder are cumulative and are
not exclusive of any rights or remedies that they would otherwise have. No
waiver of any provision of this Agreement or consent to any departure by
Goodyear, the European J.V. or any Borrower therefrom shall in any event be
effective unless the same shall be permitted by paragraph (b) below, and then
such waiver or consent shall be effective only in the specific instance and for
the purpose for which given. Without limiting the generality of the foregoing,
the making of a Loan or the issuing of a Letter of Credit shall not be construed
as a waiver of any Default, regardless of whether any Agent, any Issuing Bank or
any Lender may have had notice or knowledge of such Default at the time.

          (b) Neither this Agreement nor any other Credit Document nor any
provision hereof or thereof may be waived, amended or modified except, in the
case of this Agreement, pursuant to an agreement or agreements in writing
entered into by Goodyear, the Borrowers and the Majority Lenders or, in the case
of any other Credit Document, pursuant to an agreement or agreements in writing
entered into by the Administrative Agent or the Collateral Agent and the Credit
Party or Credit Parties that are parties thereto, in each case with the consent
of the Majority Lenders (except, in the case of any Security Document, as
provided in the next sentence or in the last paragraph of Section 9.14);
provided that no such agreement shall (i) increase the Commitment of

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                                                                             126

any Lender or extend the expiration date of the Commitment of any Lender without
the written consent of such Lender, (ii) reduce or forgive all or part of the
principal amount of any Loan or LC Disbursement or reduce the rate of interest
thereon, or reduce any fee payable hereunder, without the prior written consent
of each Lender affected thereby, (iii) postpone the scheduled date of payment of
the principal amount of any Loan, or the required date of reimbursement of any
LC Disbursement, or date for the payment of any interest on any Loan or any fee,
or reduce the amount of, waive or excuse any such payment, without the prior
written consent of each Lender adversely affected thereby, (iv) release all or
substantially all the Credit Parties from their Guarantees under the Guarantee
and Collateral Agreement, or release all or substantially all the Collateral
from the Liens of the Security Documents, without the written consent of each
Lender, (v) release any Credit Party from its Guarantee under the Guarantee and
Collateral Agreement, or release any material Collateral from the Liens of the
Security Documents, without the written consent of Lenders having aggregate
Revolving Credit Exposures and unused Commitments representing at least a
66-2/3% of the sum of the total Revolving Credit Exposures and unused
Commitments at such time, (vi) change any provision of the Guarantee and
Collateral Agreement or any other Security Document to alter the amount or
allocation of any payment to be made to the Secured Parties without the consent
of each adversely affected Lender, (vii) change Section 2.15 in a manner that
would alter the pro rata sharing of any payment without the written consent of
each Lender adversely affected thereby, (viii) change any of the provisions of
this Section or the definition of "Majority Lenders" or any other provision
hereof specifying the number or percentage of Lenders required to waive, amend
or modify any rights hereunder or make any determination or grant any consent
hereunder, without the written consent of each Lender or (ix) change any
provision of any Credit Document in a manner that by its terms adversely affects
the rights in respect of payments due to Lenders holding Loans of any Class
differently from those holding Loans of the other Class, without the written
consent of Lenders holding a majority in interest of the outstanding Loans and
unused Commitments of the affected Class; provided further, however, that no
such agreement shall amend, modify or otherwise affect the rights or duties of
any Agent or Issuing Bank or the Swingline Lender under any Credit Document, or
any provision of any Credit Document providing for payments by or to the
Administrative Agent, any Issuing Bank or the Swingline Lender (or, in the case
of any Issuing Bank, any provision of Section 2.04 affecting such Issuing Bank
or any provision relating to the purchase of participations in Letters of
Credit, or, in the case of the Swingline Lender, any provision of Section 2.05
affecting the Swingline Lender or any provision relating to the purchase of
participations in Swingline Loans), in each case without the prior written
consent of such Agent or Issuing Bank or the Swingline Lender, as the case may
be. Notwithstanding the foregoing, so long as the rights or interests of any
Lender shall not be adversely affected in any material respect, the Guarantee
and Collateral Agreement or any other Security Document may be amended without
the consent of the Majority Lenders (A) to cure any ambiguity, omission, defect
or inconsistency, or (B) to provide for the addition of any assets or classes of
assets to the Collateral. Any amendment, modification or waiver or modification
of this Agreement that by its terms affects the rights or duties under this
Agreement of the ABT Lenders (but not the German Lenders) or the German Lenders
(but not the ABT Lenders ) may be effected by an agreement or

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agreements in writing entered into by Goodyear, the Borrowers and the requisite
percentage in interest of the affected Class of Lenders that would be required
to consent thereto under this Section if such Class of Lenders were the only
Class of Lenders hereunder at the time. Notwithstanding the foregoing, any
provision of this Agreement may be amended by an agreement in writing entered
into by Goodyear, the Borrowers, the Administrative Agent (and, if their rights
or obligations are affected thereby or if their consent would be required under
the preceding provisions of this paragraph, the Issuing Banks and the Swingline
Lender) and the Lenders that will remain parties hereto after giving effect to
such amendment if (1) by the terms of such agreement the Commitments of each
Lender not consenting to the amendment provided for therein shall terminate upon
the effectiveness of such amendment and (2) in connection with the effectiveness
of such amendment, each Lender not consenting thereto shall receive payment in
full of the principal of and interest accrued on each Loan made by it and all
other amounts owing to it or accrued for its account under this Agreement (it
being understood that such non-consenting Lenders shall cease to be Lenders upon
the termination of any such Commitments and the making of such payment in full).

          (c) Notwithstanding anything in paragraph (b) of this Section to the
contrary, this Agreement and the other Credit Documents may be amended on one
occasion to establish one or more new Classes of Revolving Commitments by
converting the currency in which existing Revolving Commitments are denominated
from Euros to like amounts of US Dollars (based on exchange rates prevailing at
or about the date of such conversion, as determined based on a reference page to
be agreed upon), by an agreement in writing entered into by each applicable
Borrower, the Administrative Agent, the Collateral Agent and each Lender that
shall agree to such conversion of all or part of its Revolving Commitment and
treating such converted Revolving Commitments, as applicable, as one or more new
Classes. Any such agreement shall amend the provisions of this Agreement and the
other Credit Documents to set forth the terms of each Class of Revolving
Commitments established thereby and to effect such other changes (including
changes to the provisions of this Section, Section 2.18 and the definition of
"Majority Lenders") as the Borrowers and the Administrative Agent shall deem
necessary or advisable in connection with the establishment of any such Class;
provided that no such agreement shall (i) effect any change described in any of
clauses (i), (ii), (iv), (v), (vi) or (viii) of paragraph (b) of this Section
without the consent of each Person required to consent to such change under such
clause (it being agreed, however, that any conversion of the currency in which
Revolving Commitment are denominated or the establishment of any new Class of
Revolving Commitments in connection therewith and the amendments in connection
therewith that are referred to in this paragraph will not, of themselves, be
deemed to effect any of the changes described in clauses (i) through (vii) of
such paragraph (b)), (ii) amend Article V, VI or VII to establish any
affirmative or negative covenant, Event of Default or remedy that by its terms
benefits one or more Classes, but not all Classes, of Loans or Borrowings
without the prior written consent of Lenders holding a majority in interest of
the Loans and Commitments of each Class not so benefited or (iii) change any
other provision of this Agreement or any other Credit Document that creates
rights in favor of Lenders holding Loans or Commitments of any existing Class,
other than as necessary or advisable in the judgment of the Administrative Agent
to cause such provision to take into account, or to make the

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benefits of such provision available to, Lenders holding such new Class of
Revolving Commitments. The Loans, Commitments and Borrowings of any Class
established pursuant to this paragraph shall constitute Loans, Commitments and
Borrowings under, and shall be entitled to all the benefits afforded by, this
Agreement and the other Credit Documents, and shall, without limiting the
foregoing, benefit equally and ratably from the Guarantees and security
interests created by the Guarantee and Collateral Agreement and the Security
Documents supporting the respective Classes of Loans of the applicable Borrower
or Borrowers, as the case may be, and the European J.V. and the Borrowers shall
cause the Grantors to take all such actions as shall be required to ensure that
they do so benefit. At any time the Borrowers wish to establish a new Class of
Revolving Commitments pursuant to this paragraph, the Borrowers shall offer each
Lender the opportunity to convert its applicable Revolving Commitments. If a
greater amount is tendered for conversion than the Borrowers wish to convert,
the Revolving Commitments of each tendering Lender shall be accepted for
conversion on a pro rata basis based on the percentage of all the applicable
Revolving Commitments tendered by all Lenders represented by the amount tendered
by such Lender.

          SECTION 9.03. Expenses; Indemnity; Damage Waiver. (a) The European
J.V. shall pay (i) all reasonable out-of-pocket expenses incurred by the Agents,
the Arrangers and their Affiliates (including the reasonable fees, charges and
disbursements of Cravath, Swaine & Moore LLP, counsel for the Agents and the
Arrangers, and Allen & Overy and other local and foreign counsel for the Agents
and the Arrangers, limited to one per jurisdiction, in connection with the
Security Documents and the creation and perfection of the Liens created thereby
and other local and foreign law matters) in connection with the arrangement and
syndication of the credit facilities provided for herein, the preparation,
execution, delivery and administration of this Agreement and the other Credit
Documents or any amendments, modifications or waivers of the provisions hereof
or thereof (whether or not the transactions contemplated hereby or thereby shall
be consummated), (ii) all reasonable out-of-pocket expenses incurred by each
Issuing Bank in connection with the issuance, amendment, renewal or extension of
any Letter of Credit or any demand for payment thereunder and (iii) all
reasonable out-of-pocket expenses incurred by the Agents, any Issuing Bank or
any Lender, including the fees, charges and disbursements of any counsel for the
Agents, any Issuing Bank or any Lender, in connection with the enforcement or
protection of its rights in connection with this Agreement, including its rights
under this Section, or in connection with the Loans made or Letters of Credit
issued hereunder, including all such out-of-pocket expenses incurred during any
workout, restructuring or similar negotiations in respect of such Loans or
Letter of Credit. The European J.V. shall pay all out-of-pocket expenses
incurred by the Collateral Agent in connection with the creation and perfection
of the security interests contemplated by this Agreement, including all filing,
recording and similar fees and, as more specifically set forth above, the
reasonable fees and disbursements of counsel (including local counsel in each
relevant jurisdiction).

          (b) The European J.V. shall indemnify the Administrative Agent, the
Arrangers, each Issuing Bank and each Lender, and each Related Party of any of
the foregoing Persons (each such Person being called an "Indemnitee") against,
and hold each Indemnitee harmless from, any and all losses, claims, damages,
liabilities and

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related expenses (including the reasonable fees, charges and disbursements of
any counsel for any Indemnitee), incurred by or asserted against any Indemnitee
and arising out of (i) the execution or delivery of this Agreement or any other
Credit Document or other agreement or instrument contemplated hereby, the
syndication and arrangement of the credit facilities provided for herein, the
performance by the parties hereto of their respective obligations or the
exercise by the parties hereto of their rights hereunder or thereunder or the
consummation of the Transactions or any other transactions contemplated hereby
or thereby, (ii) any Loan or Letter of Credit or the use of the proceeds thereof
(including any refusal by any Issuing Bank to honor a demand for payment under a
Letter of Credit if the documents presented in connection with such demand do
not strictly comply with the terms of such Letter of Credit), (iii) any actual
or alleged presence or release of Hazardous Materials on or from any property
currently or formerly owned or operated by the European J.V. or any of its
Subsidiaries, or any Environmental Liability related in any way to the European
J.V. or any of its Subsidiaries, or (iv) any claim, litigation, investigation or
proceeding relating to any of the foregoing, whether based on contract, tort or
any other theory and regardless of whether any Indemnitee is a party thereto;
provided that such indemnity shall not, as to any Indemnitee, be available to
the extent that such losses, claims, damages, liabilities or related expenses
shall have resulted from the gross negligence or wilful misconduct of such
Indemnitee or the breach by such Indemnitee of obligations set forth herein or
in any other Credit Document.

          (c) To the extent that the European J.V. fails to pay any amount
required to be paid by it to any Agent, any Arranger, any Issuing Bank or the
Swingline Lender under paragraph (a) or (b) of this Section, each Lender
severally agrees to pay to such Agent, Arranger, Issuing Bank or Swingline
Lender, as the case may be, such Lender's percentage (determined as of the time
that the applicable unreimbursed expense or indemnity payment is sought based on
the outstanding Loans and LC Exposures and unused Commitments of such Lender and
the other Lenders (or, if the Commitments of any Class shall have terminated and
there shall be no outstanding Loans or LC Exposures of such Class, based on the
Loans and LC Exposures and unused Commitments of such Class most recently in
effect)) of such unpaid amount; provided that the unreimbursed expense or
indemnified loss, claim, damage, liability or related expense, as the case may
be, was incurred by or asserted against such Agent, Arranger, Issuing Bank or
Swingline Lender, as the case may be in its capacity as such.

          SECTION 9.04. Successors and Assigns. (a) The provisions of this
Agreement shall be binding upon and inure to the benefit of the parties hereto,
the Indemnitees and their respective successors and assigns permitted hereby
(including any Affiliate of an Issuing Bank that issues any Letter of Credit),
except that (i) no Borrower may assign or otherwise transfer any of its rights
or obligations hereunder without the prior written consent of each Lender (and
any attempted assignment or transfer by any Borrower without such consent shall
be null and void) and (ii) no Lender may assign or otherwise transfer its rights
or obligations hereunder except in accordance with this Section. Nothing in this
Agreement, expressed or implied, shall be construed to confer upon any Person
(other than the parties hereto, Indemnitees, their respective successors and
assigns permitted hereby (including any Affiliate of any Issuing Bank that
issues any

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Letter of Credit), Participants (to the extent provided in paragraph (c) of this
Section) and, to the extent expressly contemplated hereby, the Related Parties
of each of the Agents, the Arrangers, the Issuing Banks and the Lenders) any
legal or equitable right, remedy or claim under or by reason of this Agreement.

          (b) (i) Subject to the conditions set forth in paragraph (b)(ii)
below, any Lender may assign to one or more assignees (including any CLO or
other Approved Fund) all or a portion of its rights and obligations under this
Agreement (including all or a portion of its Commitments and the Loans at the
time owing to it); with the prior written consent (such consent not to be
unreasonably withheld or delayed) of:

          (A) the European J.V.; provided that no consent of the European J.V.
     shall be required for an assignment to a Lender, an Affiliate of a Lender,
     a Federal Reserve Bank or, if an Event of Default has occurred and is
     continuing, any other assignee; provided further that the consent of the
     European J.V. shall be required for an assignment by any Revolving Lender
     to any Person (other than a Revolving Lender or a Federal Reserve Bank);

          (B) the Administrative Agent; provided that no consent of the
     Administrative Agent shall be required for an assignment to an assignee
     that is a Lender, an Affiliate of a Lender, a Federal Reserve Bank or an
     Approved Fund; provided further that the consent of the Administrative
     Agent shall be required for an assignment by any Revolving Lender to any
     Person (other than a Revolving Lender or a Federal Reserve Bank); and

          (C) in the case of any assignment of an ABT Commitment or any
     interests in a Letter of Credit or LC Disbursement, the Swingline Lender
     and each Issuing Bank; provided that no consent of the Swingline Lender or
     any Issuing Bank shall be required for an assignment to an assignee that is
     a Federal Reserve Bank.

          (ii) Assignments shall be subject to the following additional
conditions:

          (A) except in the case of an assignment to a Lender or an Affiliate of
     a Lender, the amount of the Commitment of the assigning Lender subject to
     each such assignment (determined as of the date the Assignment and
     Assumption with respect to such assignment is delivered to the
     Administrative Agent) shall not be less than E1,000,000 or, if smaller, the
     entire remaining amount of the assigning Lender's Commitment in the
     applicable Class unless each of the European J.V. and the Administrative
     Agent shall otherwise consent, provided (i) that no such consent of the
     European J.V. shall be required if an Event of Default has occurred and is
     continuing and (ii) in the event of concurrent assignments to two or more
     assignees that are Affiliates of one another, or to two or more Approved
     Funds managed by the same investment advisor or by affiliated investment
     advisors, all such concurrent assignments shall be aggregated in
     determining compliance with this subsection;

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          (B) each partial assignment shall be made as an assignment of a
     proportionate part of all the assigning Lender's rights and obligations
     under this Agreement; provided that this clause shall not be construed to
     prohibit the assignment of a proportionate part of all the assigning
     Lender's rights and obligations in respect of one Class of Commitments or
     Loans;

          (C) the parties to each assignment shall execute and deliver to the
     Administrative Agent an Assignment and Assumption, together with a
     processing and recordation fee of E2,000; provided that in the event of
     concurrent assignments to two or more assignees that are Affiliates of one
     another, or to two or more Approved Funds managed by the same investment
     advisor or by affiliated investment advisors, only one such fee shall be
     payable; and

          (D) the assignee, if it shall not be a Lender, shall deliver to the
     Administrative Agent an Administrative Questionnaire.

          (iii) Subject to acceptance and recording thereof pursuant to
paragraph (b)(iv) of this Section, from and after the effective date specified
in each Assignment and Assumption the assignee thereunder shall be a party
hereto and, to the extent of the interest assigned by such Assignment and
Assumption, have the rights and obligations of a Lender under this Agreement
(including those specified under Section 9.15), and the assigning Lender
thereunder shall, to the extent of the interest assigned by such Assignment and
Assumption, be released from its obligations under this Agreement (and, in the
case of an Assignment and Assumption covering all of the assigning Lender's
rights and obligations under this Agreement, such Lender shall cease to be a
party hereto but shall continue to be entitled to the benefits of Sections 2.15,
2.16, 2.17 and 9.03). Any assignment or transfer by a Lender of rights or
obligations under this Agreement that does not comply with this Section 9.04
shall be treated for purposes of this Agreement as a sale by such Lender of a
participation in such rights and obligations in accordance with paragraph (c) of
this Section. Each assignment hereunder shall be deemed to be an assignment of
the related rights under the Guarantee and Collateral Agreement and each other
applicable Security Document.

          (iv) The Administrative Agent shall maintain at one of its offices a
copy of each Assignment and Assumption delivered to it and a register for the
recordation of the names and addresses of the Lenders, and the Commitment of,
and principal amount of the Loans and LC Disbursements owing to, each Lender
pursuant to the terms hereof from time to time (the "Register"). The entries in
the Register shall be conclusive, and the Borrowers, the Administrative Agent,
the Issuing Banks and the Lenders may treat each Person whose name is recorded
in the Register pursuant to the terms hereof as a Lender hereunder for all
purposes of this Agreement, notwithstanding notice to the contrary. The Register
shall be available for inspection by any Borrower, any Issuing Bank and any
Lender, at any reasonable time and from time to time upon reasonable prior
notice.

          (v) Upon its receipt of a duly completed Assignment and Assumption
executed by an assigning Lender and an assignee, the assignee's completed
Administrative Questionnaire (unless the assignee shall already be a Lender
hereunder),

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the processing and recordation fee referred to in paragraph (b) of this Section
and any written consent to such assignment required by paragraph (b) of this
Section, the Administrative Agent shall accept such Assignment and Assumption
and record the information contained therein in the Register. No assignment
shall be effective for purposes of this Agreement unless it has been recorded in
the Register as provided in this paragraph.

          (vi) By executing and delivering an Assignment and Assumption, the
assigning Lender thereunder and the assignee thereunder shall be deemed to
confirm to and agree with each other and the other parties hereto as follows:
(i) such assigning Lender warrants that it is the legal and beneficial owner of
the interest being assigned thereby free and clear of any adverse claim and that
its Commitment and the outstanding balances of its Loans, in each case without
giving effect to assignments thereof that have not become effective, are as set
forth in such Assignment and Assumption; (ii) except as set forth in clause (i)
above, such assigning Lender makes no representation or warranty and assumes no
responsibility with respect to any statements, warranties or representations
made in or in connection with this Agreement or any other Credit Document or any
other instrument or document furnished pursuant hereto or thereto, or the
execution, legality, validity, enforceability, genuineness, sufficiency or value
of any of the foregoing, or the financial condition of the Credit Parties or the
performance or observance by the Credit Parties of any of their obligations
under this Agreement or under any other Credit Document or any other instrument
or document furnished pursuant hereto or thereto; (iii) each of the assignee and
the assignor represents and warrants that it is legally authorized to enter into
such Assignment and Assumption; (iv) such assignee confirms that it has received
a copy of this Agreement, together with copies of any amendments or consents
entered into prior to the date of such Assignment and Assumption and copies of
the most recent financial statements delivered pursuant to Section 5.01 and such
other documents and information as it has deemed appropriate to make its own
credit analysis and decision to enter into such Assignment and Assumption; (v)
such assignee will independently and without reliance upon the Agents, such
assigning Lender or any other Lender and based on such documents and information
as it shall deem appropriate at the time, continue to make its own credit
decisions in taking or not taking action under this Agreement; (vi) such
assignee appoints and authorizes the Agents to take such action as agents on its
behalf and to exercise such powers under this Agreement and the other Credit
Documents as are delegated to them by the terms hereof and thereof, together
with such powers as are reasonably incidental thereto; (vii) such assignee
agrees that it will not book any Loan or hold any participation in any Letter of
Credit, LC Disbursement or Swingline Loan at an Austrian branch or through an
Austrian Affiliate and will comply with Section 9.20 of this Agreement; and
(viii) such assignee agrees that it will perform in accordance with their terms
all the obligations that by the terms of this Agreement are required to be
performed by it as a Lender.

          (vii) Upon any assignment pursuant to this Section 9.04(b), the
European J.V. (or the Administrative Agent, at the expense of the European J.V.)
shall promptly notify each Subsidiary Guarantor organized under the laws of the
Republic of France of such assignment by bailiff (huissier) in accordance with
Article 1690 of the French Civil Code. If such assignment is made without the
European J.V.'s consent, the

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Administrative Agent shall provide prompt written notice of such assignment to
the European J.V.

          (viii) For the purposes of Article 1278 et seq. of the French Civil
Code, each party hereto agrees that upon any novation under this Section
9.04(b), the security interests created and Guarantees made pursuant to the
Security Documents shall be preserved for the benefit of the assignee and the
other Secured Parties.

          (ix) For the purposes of Italian law only, any assignment made under
an Assignment and Assumption shall be deemed to constitute a cessione del
contratto. Furthermore, the European J.V. hereby expressly consents to any
assignment pursuant to this Section 9.04(b) by any Revolving Lender to any other
Revolving Lender.

          (c) (i) Any Lender may, without the consent of Goodyear, the European
J.V., any other Borrower, the Administrative Agent, any Issuing Bank or the
Swingline Lender, sell participations to one or more banks or other entities
(each a "Participant") in all or a portion of such Lender's rights and/or
obligations under this Agreement (including all or a portion of its Commitment
and the Loans owing to it); provided that (A) such Lender's obligations under
this Agreement shall remain unchanged, (B) such Lender shall remain solely
responsible to the other parties hereto for the performance of such obligations
and (C) the Borrowers, the Administrative Agent, each Issuing Bank, the
Swingline Lender and the other Lenders shall continue to deal solely and
directly with such Lender in connection with such Lender's rights and
obligations under this Agreement. Any agreement or instrument pursuant to which
a Lender sells such a participation shall provide that such Lender shall retain
the sole right to enforce this Agreement and to approve any amendment,
modification or waiver of any provision of this Agreement; provided that such
agreement or instrument may provide that such Lender will not, without the
consent of the Participant, agree to any amendment, modification or waiver that
affects such Participant and that, under Section 9.02, would require the consent
of each affected Lender. Subject to paragraph (c)(ii) of this Section, each
Borrower agrees that each Participant shall be entitled to the benefits of
Sections 2.15, 2.16 and 2.17 to the same extent as if it were a Lender and had
acquired its interest by assignment pursuant to paragraph (b) of this Section.
To the extent permitted by law, each Participant also shall be entitled to the
benefits of Section 9.08 as though it were a Lender, provided such Participant
agrees to be subject to Section 2.18(d) as though it were a Lender.

          (ii) A Participant shall not be entitled to receive any greater
payment under Section 2.15 or 2.17 than the applicable Lender would have been
entitled to receive with respect to the participation sold to such Participant,
unless the sale of the participation to such Participant is made with the
European J.V.'s prior written consent, which consent shall specifically refer to
this exception.

          (d) Any Lender may at any time pledge or assign a security interest in
all or any portion of its rights under this Agreement to secure obligations of
such Lender, including any pledge or assignment to secure obligations to a
Federal Reserve Bank, and this Section shall not apply to any such pledge or
assignment of a security interest;

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provided that no such pledge or assignment of a security interest shall release
a Lender from any of its obligations hereunder or substitute any such pledgee or
assignee for such Lender as a party hereto.

          SECTION 9.05. Survival. All covenants, agreements, representations and
warranties made by Goodyear, the European J.V. and each other Borrower herein
and in the certificates or other instruments delivered in connection with or
pursuant to this Agreement shall be considered to have been relied upon by the
other parties hereto and shall survive the execution and delivery of this
Agreement, the making of any Loans and the issuance of any Letter of Credit,
regardless of any investigation made by any such other party or on its behalf
and notwithstanding that any Agent, any Issuing Bank or any Lender may have had
notice or knowledge of any Default or incorrect representation or warranty at
the time any credit is extended hereunder, and shall continue in full force and
effect as long as the principal of or any accrued interest on any Loan or any
fee or any other amount payable under this Agreement is outstanding and unpaid
or any Letter of Credit is outstanding and so long as the Commitments have not
expired or terminated. The provisions of Sections 2.15, 2.16, 2.17 and 9.03 and
Article IX shall survive and remain in full force and effect regardless of the
consummation of the transactions contemplated hereby, the repayment of the
Loans, the expiration or termination of the Letters of Credit or the Commitments
or the termination of this Agreement or any provision hereof.

          SECTION 9.06. Counterparts; Integration; Effectiveness. This
Agreement, the other Credit Documents, the Issuing Bank Agreements and any
separate letter agreements with respect to fees payable to the Administrative
Agent or the Arrangers constitute the entire contract among the parties relating
to the subject matter hereof and supersede any and all previous agreements and
understandings, oral or written, relating to the subject matter hereof. Except
as provided in Section 4.01, the amendment and restatement of this Agreement
contemplated by the Amendment and Restatement Agreement shall become effective
as provided in the Amendment and Restatement Agreement, and thereafter shall be
binding upon and inure to the benefit of the parties hereto and their respective
successors and assigns. The Amendment and Restatement Agreement may be executed
in counterparts (and by different parties hereto on different counterparts),
each of which shall constitute an original, but all of which when taken together
shall constitute a single contract. Each financial institution that shall be
party to an Issuing Bank Agreement executed by the European J.V. and the
Administrative Agent shall be a party to and an Issuing Bank under this
Agreement, and shall have all the rights and duties of an Issuing Bank hereunder
and under its Issuing Bank Agreement. Each Lender hereby authorizes the
Administrative Agent to enter into Issuing Bank Agreements.

          SECTION 9.07. Severability. Any provision of this Agreement held to be
invalid, illegal or unenforceable in any jurisdiction shall, as to such
jurisdiction, be ineffective to the extent of such invalidity, illegality or
unenforceability without affecting the validity, legality and enforceability of
the remaining provisions hereof; and the invalidity of a particular provision in
a particular jurisdiction shall not invalidate such provision in any other
jurisdiction. No failure to obtain any approval required for the

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effectiveness of any provision of this Agreement shall affect the validity or
enforceability of any other provision of this Agreement.

          SECTION 9.08. Right of Setoff. If an Event of Default shall have
occurred and be continuing and the Loans shall have become due and payable
pursuant to Article VII, each Lender, each Issuing Bank and each Affiliate of
any of the foregoing is hereby authorized at any time and from time to time, to
the fullest extent permitted by law, to set off and apply any and all deposits
(general or special, time or demand, provisional or final) at any time held and
other obligations at any time owing by such Lender, Issuing Bank or Affiliate to
or for the credit or the account of any Borrower against any of and all the
obligations of such Borrower now or hereafter existing under this Agreement held
by such Lender or such Issuing Bank, irrespective of whether or not such Lender
or such Issuing Bank shall have made any demand under this Agreement and
although such obligations may be unmatured. The rights of each of the Lenders
and the Issuing Banks under this Section are in addition to other rights and
remedies (including other rights of setoff) which such Person may have.

          SECTION 9.09. Governing Law; Jurisdiction; Consent to Service of
Process. (a) This Agreement shall be construed in accordance with and governed
by the law of the State of New York.

          (b) Goodyear, the European J.V. and each other Borrower hereby
irrevocably and unconditionally submits, for itself and its property, to the
nonexclusive jurisdiction of the Supreme Court of the State of New York sitting
in New York County and of the United States District Court of the Southern
District of New York, and any appellate court from any thereof, in any action or
proceeding arising out of or relating to this Agreement, or for recognition or
enforcement of any judgment, and each of the parties hereto hereby irrevocably
and unconditionally agrees that all claims in respect of any such action or
proceeding may be heard and determined in such New York State or, to the extent
permitted by law, in such Federal court. Each of the parties hereto agrees that
a final judgment in any such action or proceeding shall be conclusive and may be
enforced in other jurisdictions by suit on the judgment or in any other manner
provided by law. Nothing in this Agreement shall affect any right that any party
hereto may otherwise have to bring any action or proceeding relating to this
Agreement in the courts of any jurisdiction.

          (c) Each party hereto hereby irrevocably and unconditionally waives,
to the fullest extent it may legally and effectively do so, any objection which
it may now or hereafter have to the laying of venue of any suit, action or
proceeding arising out of or relating to this Agreement in any court referred to
in paragraph (b) of this Section. Each of the parties hereto hereby irrevocably
waives, to the fullest extent permitted by law, the defense of an inconvenient
forum to the maintenance of such action or proceeding in any such court.

          (d) Each party to this Agreement irrevocably consents to service of
process in the manner provided for notices in Section 9.01. Nothing in this
Agreement

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will affect the right of any party to this Agreement to serve process in any
other manner permitted by law.

          SECTION 9.10. WAIVER OF JURY TRIAL. EACH PARTY HERETO HEREBY WAIVES,
TO THE FULLEST EXTENT PERMITTED BY APPLICABLE LAW, ANY RIGHT IT MAY HAVE TO A
TRIAL BY JURY IN ANY LEGAL PROCEEDING DIRECTLY OR INDIRECTLY ARISING OUT OF OR
RELATING TO THIS AGREEMENT OR THE TRANSACTIONS CONTEMPLATED HEREBY (WHETHER
BASED ON CONTRACT, TORT OR ANY OTHER THEORY). EACH PARTY HERETO (A) CERTIFIES
THAT NO REPRESENTATIVE, AGENT OR ATTORNEY OF ANY OTHER PARTY HAS REPRESENTED,
EXPRESSLY OR OTHERWISE, THAT SUCH OTHER PARTY WOULD NOT, IN THE EVENT OF
LITIGATION, SEEK TO ENFORCE THE FOREGOING WAIVER AND (B) ACKNOWLEDGES THAT IT
AND THE OTHER PARTIES HERETO HAVE BEEN INDUCED TO ENTER INTO THIS AGREEMENT BY,
AMONG OTHER THINGS, THE MUTUAL WAIVERS AND CERTIFICATIONS IN THIS SECTION.

          SECTION 9.11. Headings. Article and Section headings and the Table of
Contents used herein are for convenience of reference only, are not part of this
Agreement and shall not affect the construction of, or be taken into
consideration in interpreting, this Agreement.

          SECTION 9.12. Confidentiality. Each of the Agents, the Issuing Banks
and the Lenders agrees to maintain the confidentiality of the Information (as
defined below), except that Information may be disclosed (a) to its and its
Affiliates' directors, officers, employees and agents, including accountants,
legal counsel and other advisors who have been informed of the confidential
nature of such Information and instructed to keep such Information confidential,
(b) to the extent requested by any regulatory or self-regulatory authority
(including the NAIC), (c) to the extent required by applicable laws or
regulations or by any subpoena or similar legal process, (d) to any other party
to this Agreement, (e) to the extent necessary or advisable in connection with
the exercise of any remedies hereunder or any suit, action or proceeding
relating to this Agreement or the enforcement of rights hereunder, (f) subject
to an agreement containing provisions substantially the same as those of this
Section, to (i) any assignee of or Participant in, or any prospective assignee
of or Participant in, any of its rights or obligations under this Agreement or
(ii) any actual or prospective counterparty (or its advisors) to any swap or
derivative transaction relating to Goodyear or any Borrower and its obligations,
(g) with the written consent of Goodyear or (h) to the extent such Information
(i) becomes publicly available other than as a result of a breach of this
Section or (ii) becomes available to any Agent, any Issuing Bank or any Lender
on a nonconfidential basis from a source other than Goodyear. For the purposes
of this Section, "Information" means all information received from Goodyear or
Persons acting on its behalf relating to Goodyear or its business, other than
any such information that is available to any Agent, any Issuing Bank or any
Lender prior to disclosure by Goodyear on a nonconfidential basis from a source
other than Goodyear that is not known by the recipient to be bound by a
confidentiality agreement or other obligation of confidentiality with respect to
such information.
<PAGE>

                                                                             137

          SECTION 9.13. Interest Rate Limitation. Notwithstanding anything
herein to the contrary, if at any time the interest rate applicable to any Loan,
together with all fees, charges and other amounts which are treated as interest
on such Loan under applicable law (collectively, the "Charges"), shall exceed
the maximum lawful rate (the "Maximum Rate") which may be contracted for,
charged, taken, received or reserved by the Lender holding such Loan in
accordance with applicable law, the rate of interest payable in respect of such
Loan hereunder, together with all Charges payable in respect thereof, shall be
limited to the Maximum Rate and, to the extent lawful, the interest and Charges
that would have been payable in respect of such Loan but were not payable as a
result of the operation of this Section shall be cumulated and the interest and
Charges payable to such Lender in respect of other Loans or periods shall be
increased (but not above the Maximum Rate therefor) until such cumulated amount,
together with interest thereon at the Alternate Base Rate to the date of
repayment, shall have been received by such Lender.

          SECTION 9.14. Security Documents. (a) Each Secured Party hereby
authorizes and directs the Collateral Agent to execute and deliver each Security
Document. Each Lender, by executing and delivering this Agreement, acknowledges
receipt of a copy of the Guarantee and Collateral Agreement and approves and
agrees to be bound by and to act in accordance with the terms and conditions of
the Guarantee and Collateral Agreement and each other Security Document,
specifically including, without limitation, (i) the provisions of Section 5.03
of the Guarantee and Collateral Agreement (governing the distribution of
proceeds realized from the exercise of remedies under the Security Documents),
(ii) the provisions of Article VI of the Guarantee and Collateral Agreement
(governing the manner in which the amounts of the Obligations (as defined in the
Guarantee and Collateral Agreement) are to be determined at any time), (iii) the
provisions of Articles VIII and IX of the Guarantee and Collateral Agreement
(relating to the duties and responsibilities of the Collateral Agent and
providing for the indemnification and the reimbursement of expenses of the
Collateral Agent by the Lenders), and (iv) the provisions of Section 11.13 of
the Guarantee and Collateral Agreement (providing for releases of Guarantees of
and Collateral securing the Obligations). Each party hereto further agrees that
the parties to the other Security Documents shall perform their obligations
thereunder in accordance with the foregoing provisions of the Guarantee and
Collateral Agreement.

          (b) In addition, each Lender and Issuing Bank hereby consents to, and
directs the Administrative Agent and the Collateral Agent on its behalf to enter
into, any amendment of the Credit Documents that provides for the Collateral to
secure, with a priority not greater than that of the Liens securing the
Obligations, Swap Agreements entered into with any Lender or with any lender
under any Credit Facilities Agreement and any refinancings thereof and for
Guarantees by the Guarantors of such Swap Agreements, provided that the
applicable approvals for such amendments have been obtained under each
applicable Credit Facilities Agreement (other than this Agreement) and the
documentation governing any such refinancing.

          (c) In case of any transfer of all or any part of the rights and
obligations of any Secured Party on the Effective Date or at any other time
under the Credit Agreement

<PAGE>

                                                                             138

or the Master Guarantee and Collateral Agreement, including of the Applicable
Secured Obligations, the guarantees and security interests under the Security
Documents will remain in full force and effect for the benefit of any
successors, assignees/transferees of the respective Secured Party and the other
Secured Parties (including, but not limited to, for the benefit of Article 1134
of the Romanian Civil Code).

          SECTION 9.15. Collateral Agent as Joint and Several Creditor. (a) Each
Secured Party and each Credit Party agrees that the Collateral Agent shall be
the joint and several creditor (together with the relevant other Secured
Parties) of each and every payment obligation of each Credit Party towards each
of the Secured Parties under the Credit Documents or, to the extent included in
the Obligations, under any Swap Agreement or arising out of or in connection
with cash management or other similar services provided by any Secured Party and
that accordingly the Collateral Agent will have its own independent rights to
demand from each Credit Party in satisfaction of those obligations and shall
hold any security interest created pursuant to any Security Document to secure
those obligations in its own name, and not solely as agent or mandatory
(lasthebber) for the Secured Parties, with full and unrestricted entitlement to
and authority in respect of such security interest; provided that it is
expressly acknowledged that any discharge of any payment obligation to either of
the Collateral Agent or the relevant Secured Parties shall to the same extent
discharge the corresponding obligation owing to the other.

          (b) Without limiting or affecting the Collateral Agent's rights
against each Credit Party (whether under this Section 9.15 or on any other
provisions of the Credit Documents), the Collateral Agent agrees with each
Secured Party that it will not exercise its right as joint and several creditor
with such Secured Party except with the prior written consent of such Secured
Party; provided, however, that for the avoidance of doubt, nothing in this
sentence in any way limits the Collateral Agent's rights to act in the
protection or preservation of rights under or to enforce any Security Document
as contemplated by this Agreement and the relevant Security Documents. Any
amounts recovered by the Collateral Agent as a result of the operation of this
Section 9.15 shall be held for the benefit of the applicable Secured Party or
Secured Parties to be applied in accordance with the provisions hereof and of
the Security Documents.

          SECTION 9.16. Conversion of Currencies. (a) If, for the purpose of
obtaining judgment in any court, it is necessary to convert a sum owing
hereunder in one currency into another currency, each party hereto agrees, to
the fullest extent that it may effectively do so, that the rate of exchange used
shall be that at which in accordance with normal banking procedures in the
relevant jurisdiction the first currency could be purchased with such other
currency on the Business Day immediately preceding the day on which final
judgment is given.

          (b) The obligations of Goodyear or any Borrower in respect of any sum
due to any party hereto or any holder of the obligations owing hereunder (the
"Applicable Creditor") shall, notwithstanding any judgment in a currency (the
"Judgment Currency") other than the currency in which such sum is stated to be
due hereunder (the "Agreement Currency"), be discharged only to the extent that,
on the Business Day following receipt

<PAGE>

                                                                             139

by the Applicable Creditor of any sum adjudged to be so due in the Judgment
Currency, the Applicable Creditor may in accordance with normal banking
procedures in the relevant jurisdiction purchase the Agreement Currency with the
Judgment Currency; if the amount of the Agreement Currency so purchased is less
than the sum originally due to the Applicable Creditor in the Agreement
Currency, each of Goodyear and each Borrower agrees, as a separate obligation
and notwithstanding any such judgment, to indemnify the Applicable Creditor
against such loss. The obligations of Goodyear and the Borrowers contained in
this Section 9.15 shall survive the termination of this Agreement and the
payment of all other amounts owing hereunder.

          SECTION 9.17. Dutch Act on Financial Supervision. (a) On the date of
this Agreement (i) if the European J.V. is a credit institution
(kredietinstelling) under the Dutch Act on Financial Supervision, it is in
compliance with the applicable provisions of the Dutch Act on Financial
Supervision; and (ii) each Person which is a Lender under this Agreement is
either (A) a Professional Market Party under the Dutch Act on Financial
Supervision or (B) exempted from the requirement to be a Professional Market
Party because it forms part of a closed circle (besloten kring) with the
European J.V.

          (b) At the time of each assignment under Section 9.04, if at the time
thereof it is a requirement of Dutch law, the assignee shall be a Professional
Market Party. If on the date of an assignment, it is a requirement of Dutch law
that a assignee must be a Professional Market Party, the European J.V. must make
the representation that it has verified the status of each person which is a
Lender under this Agreement either as (i) a Professional Market Party under the
Dutch Act on Financial Supervision; or (ii) exempted from the requirement to be
a Professional Market Party because it forms part of a closed circle (besloten
kring) with the European J.V. On the date that an assignee becomes party to this
Agreement as a Lender that Lender hereby represents and warrants that on that
date it is either (A) a Professional Market Party under the Dutch Act on
Financial Supervision; or (B) exempted from the requirement to be a Professional
Market Party because it forms part of a closed circle (besloten kring) with the
European J.V., as evidenced by a verification letter delivered to the European
J.V. in substantially the form attached hereto as Exhibit F.

          (c) For purposes of this Section 9.17:

          (i) "Professional Market Party" means a professional market party
     (professionele marktpartij) under the Dutch Act on Financial Supervision
     which includes:

          (a)  a licensed enterprise or entity or an enterprise or entity which
               otherwise performs a regulated activity on the financial markets;

          (b)  an enterprise or entity which is not licensed and which does not
               otherwise perform a regulated activity on the financial markets
               whose only purpose is investing in securities;

<PAGE>

                                                                             140

          (c)  national and regional governments, central banks, international
               or supranational financial organisations or other comparable
               international organisations;

          (d)  an enterprise or entity with its statutory seat in the
               Netherlands who meets at least two of the following three
               criteria: an average number of employees during the financial
               year of less than 250, a total balance sheet of less than
               E43,000,000 and an annual net turnover of less than E50,000,000,
               which has requested the Dutch Authority for the Financial Markets
               ("Stichting Autoriteit Financiele Markten") to be treated as a
               Professional Market Party;

          (e)  an enterprise or entity who meets at least two of the following
               three criteria: an average number of employees during the
               financial year of at least 250, a total balance sheet of at least
               E43,000,000 and an annual net turnover of at least E50,000,000;

          (f)  a natural person, living in the Netherlands, who has requested
               the Dutch Authority for the Financial Markets to be treated as a
               Professional Market Party, and who meets at least two of the
               following three criteria: the person has carried out transactions
               of a significant size on securities markets at an average
               frequency of, at least, ten per quarter over the previous four
               quarters; the size of the securities portfolio is at least
               E500,000 and the person works or has worked for at least one year
               in the financial sector in a professional position which requires
               knowledge of securities investment;

          (g)  a natural person or entity as referred to under (d) or (f) which
               qualifies as a qualified investor in another member state of the
               European Economic Area;

          (h)  a subsidiary of any of the persons or entities referred to under
               (a) above, provided such subsidiaries are subject to consolidated
               supervision;

          (i)  an enterprise or entity with total assets of at least
               E500,000,000 (or the equivalent thereof in another currency)
               preceding the obtaining of the repayable funds;

          (j)  an enterprise, entity or individual with net assets of at least
               E10,000,000 (or the equivalent thereof in another currency)
               preceding the obtaining of the repayable funds who has been
               active in the financial markets on average twice a month over a
               period of at least two consecutive years preceding the obtaining
               of the repayable funds;

          (k)  an enterprise or entity which has a rating from a rating agency
               that, in the opinion of the Dutch Central Bank ("De Nederlandsche

<PAGE>

                                                                             141

               Bank"), has sufficient expertise, or which issues securities that
               have a rating from a rating agency that, in the opinion of the
               Dutch Central Bank, has sufficient expertise;

          (l)  an enterprise or entity whose purpose is to (i) acquire
               receivables and issue asset backed securities, (ii) invest in
               credit derivatives or loan sub-participations which can be
               settled by transfer of the receivables or (iii) grant credits
               solely for the account of a Professional Market Party as referred
               to under (a) to (h) above.

          (ii) "Dutch Act on Financial Supervision" means the Wet op financieel
     toezicht, as amended from time to time.

          SECTION 9.18. Power of Attorney. Each Lender, the Administrative Agent
and each Issuing Bank hereby (and each Affiliate of a Lender by entering into an
Affiliate Authorization thereby) (i) authorizes the Collateral Agent as its
agent and attorney to execute and deliver, on behalf of and in the name of such
Lender, the Administrative Agent or Issuing Bank (or Affiliate), all and any
Credit Documents (including without limitation Security Documents) and related
documentation, (ii) authorizes the Collateral Agent to appoint any further
agents or attorneys to execute and deliver, or otherwise to act, on behalf of
and in the name of the Collateral Agent for any such purpose, (iii) authorizes
the Collateral Agent to do any and all acts and to make and receive all
declarations which are deemed necessary or appropriate to the Collateral Agent.
The Lenders and the Issuing Banks hereby (and each Affiliate of a Lender by
entering into an Affiliate Authorization thereby) relieve the Collateral Agent
from the self-dealing restrictions imposed by Section 181 of the German Civil
Code and the Collateral Agent may also relieve agents and attorneys appointed
pursuant to the powers granted under this Section 9.18 from the restrictions
imposed by Section 181 of the German Civil Code. For the purposes of Italian
law, each Lender and each Issuing Bank (and each Affiliate of a Lender by
entering into an Affiliate Authorization thereby) expressly authorizes the
Collateral Agent (and any agents and attorneys appointed under this Section
9.18) to act under a conflict of interest and self-dealing (including, but not
limited to, a situation in which the Collateral Agent acts simultaneously in the
name and/or on behalf (a) of any Secured Party, on the one hand, and (b) of any
Credit Party, on the other hand) solely in relation to this Agreement, the
Guarantee and Collateral Agreement and the other Security Documents. Any
attorney appointed by the Collateral Agent pursuant to this Section 9.18 may
grant sub-power to a sub-attorney in the same scope.

          SECTION 9.19. USA Patriot Act Notice. Each Lender and the
Administrative Agent (for itself and not on behalf of any Lender) hereby
notifies each Borrower that pursuant to the requirements of the USA Patriot Act
(Title III of Pub. L. 107-56 (signed into law October 26, 2001)) (the "Act"), it
is required to obtain, verify and record information that identifies each
Borrower, which information includes the name and address of such Borrower and
other information that will allow such Lender or the Administrative Agent, as
applicable, to identify such Borrower in accordance with the Act.

<PAGE>

                                                                             142

          SECTION 9.20. Austrian Matters.

          (a) Notices with respect to Austria. Each party to this Agreement
agrees that it will (i) only send notices and other written references to this
Agreement or any other Credit Document (the Agreement, the Credit Documents and
any notices or other written references to the Agreement or any other Credit
Document, each, a "Stamp Duty Sensitive Document") to or from Austria by email
which do not contain the signature of any party (whether manuscript or
electronic, including, for the avoidance of doubt, the name of an individual or
other entity) and (ii) not send fax or scanned copies of a signed Stamp Duty
Sensitive Document to or from Austria.

          (b) Agreement to be Kept Outside Austria. No party to this Agreement
shall bring or send to or otherwise produce in Austria (x) an original copy,
notarised copy or certified copy of any Stamp Duty Sensitive Document, or (y) a
copy of any Stamp Duty Sensitive Document signed or endorsed by one or more
parties other than in the event that:

          (i) this does not cause a liability of a party to this Agreement to
     pay stamp duty in Austria;

          (ii) a party to this Agreement wishes to enforce any of its rights
     under or in connection with such Stamp Duty Sensitive Document in Austria
     and is only able to do so by bringing, sending to or otherwise producing in
     Austria (x) an original copy, notarised copy or certified copy of the
     relevant Stamp Duty Sensitive Document or (y) a copy of any Stamp Duty
     Sensitive Document signed or endorsed by one or more parties and it would
     not be sufficient for that party to bring, send to or otherwise produce in
     Austria a simple copy (i.e. a copy which is not an original copy, notarised
     copy or certified copy) of the relevant Stamp Duty Sensitive Document for
     the purposes of such enforcement. In connection with the foregoing, each
     party to this Agreement agrees that in any form of proceedings in Austria
     simple copies may be submitted by either party to this Agreement and
     undertakes to refrain from (I) objecting to the introduction into evidence
     of a simple copy of any Stamp Duty Sensitive Document or raising a defence
     to any action or to the exercise of any remedy for the reason of an
     original or certified copy of any Stamp Duty Sensitive Document not having
     been introduced into evidence, unless such simple copy actually introduced
     into evidence does not accurately reflect the content of the original
     document and (II) contesting the authenticity (Echtheit) of a simple copy
     of any such Stamp Duty Sensitive Document before an Austrian court or
     authority, unless such simple copy does not accurately reflect the content
     of the original document; or

          (iii) a party to this Agreement is required by law, governmental body,
     court, authority or agency pursuant to any law or legal requirement
     (whether for the purposes of initiating, prosecuting, enforcing or
     executing any claim or remedy or enforcing any judgment or otherwise), to
     bring an original, notarised copy or certified copy of any Stamp Duty
     Sensitive Document into Austria.

<PAGE>

                                                                             143

          (c) Austrian Stamp Duty. Notwithstanding any other provisions in any
of the Credit Documents, if any liability to pay Austrian stamp duties is
triggered:

          (i) as a result of a party to this Agreement (1) breaching its
     obligations under paragraph (a), (b) or (d) of this Section, or (2) booking
     its Loans or making or accepting performance of any rights or obligations
     under this Agreement or any of the other Credit Documents through an entity
     organized under the laws of the Republic of Austria or a branch or an
     Affiliate, located or organized in the Republic of Austria, of an entity
     organized under the laws of a jurisdiction other than the Republic of
     Austria, that party shall pay such stamp duties; and

          (ii) in circumstances other than those described in clause (i) of this
     paragraph (c), the Borrower shall be liable for the payment of all such
     stamp duties.

          (d) Place of Performance Outside Austria. Each of the parties hereto
agrees that the exclusive place of performance (Erfullungsort) for all rights
and obligations under this Agreement and the other Credit Documents shall be
outside the Republic of Austria, and the payment of amounts under this Agreement
must be made to a bank account outside the Republic of Austria. The
Administrative Agent, the Collateral Agent and each Lender agrees to designate
and maintain one or more accounts at one or more lending offices located outside
the Republic of Austria to which all amounts payable to such party under this
Agreement and the other Credit Documents shall be made.

          SECTION 9.21. German thin capitalisation certificates.

          (a) For the purposes of providing evidence to the German tax
authorities in relation to the absence of any back-to-back financing in
connection with a Loan, the Administrative Agent acting on behalf of the Lenders
and on the basis of information provided by the Lenders agrees to provide each
German Borrower with a letter of confirmation (a "Certificate") substantially in
the form of Exhibit I (Form of Tax Certificate).

          (b) A Certificate shall be provided to each German Borrower as soon as
reasonably practical after the first Borrowing date. Thereafter and until full
repayment of the Loans, a German Borrower shall request a new Certificate to be
issued to that German Borrower whenever the details provided under paragraph (c)
below change.

          (c) For the purpose of enabling the Administrative Agent acting on
behalf of the Lenders to provide a Certificate, each Borrower shall, promptly
upon request by the Administrative Agent and in any event within ten (10) days
of such request, deliver to the Administrative Agent the details necessary to
provide the Certificates, including a draft of the Certificate including its
annexes (if any).

          (d) When providing the information under paragraph (c) above, each
Borrower confirms that, to its best knowledge and after due enquiry, it is not
aware of

<PAGE>

                                                                             144

any circumstances as a result of which the Certificate to be given in relation
to that information is not correct.

          (e) (i) Each Borrower acknowledges that the Administrative Agent
acting on behalf of the Lenders gives the Certificate according to paragraph (a)
above exclusively at the request of the respective German Borrower and solely
for providing proof to the German tax authorities of the absence of any
back-to-back-financing with respect to this Agreement.

          (ii) No Lender, Issuing Bank, Agent or Arranger is responsible for the
Borrowers' tax position or for achieving any certain tax treatment of the
Borrowers.

          (iii) Each Borrower confirms that a Certificate is not given for any
German Borrower or any of its Affiliates to rely on, but only for delivery to
the competent tax authorities and that, therefore, no Borrower nor any of its
Affiliates will raise any claims against any Lender, Issuing Bank, Agent or
Arranger based on, or in connection with, a Certificate.

          (iv) Each Borrower agrees to indemnify and hold each Lender, Issuing
Bank, Agent and/or Arranger harmless from any reasonable costs and expenses
(including legal fees) resulting from or incurred in connection with the
issuance of any Certificate and from potential or actual claims that might be
made against such Lender, Issuing Bank, Agent and/or Arranger with respect to a
Certificate.

          (f) No Lender, Issuing Bank, Agent or Arranger is providing any legal
and/or tax advice to any other Party with respect to this Agreement. It is the
responsibility of each Borrower to consult its own legal and tax advisers.

          (g) Each Borrower, also in its role as provider of further security,
releases each Lender, Issuing Bank, Agent and Arranger from its duty of
confidentiality and/or obligation of bank secrecy (Bankgeheimnis) with regard to
the issuance of the Certificates to a German Borrower and their submission to
the German tax authorities.

<PAGE>

                                                                             145

          IN WITNESS WHEREOF, the parties hereto have caused this Agreement to
be duly executed by their respective authorized officers as of the day and year
first above written.

                                        THE GOODYEAR TIRE & RUBBER COMPANY

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------

                                        GOODYEAR DUNLOP TIRES EUROPE B.V.,

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------

                                        GOODYEAR DUNLOP TIRES GERMANY GMBH

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------

<PAGE>

                                                                             146

                                        GOODYEAR GMBH & CO. KG,

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------

                                        DUNLOP GMBH & CO. KG,

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------

                                        GOODYEAR LUXEMBOURG TIRES S.A.,

                                        by executed in the form of a notarial
                                           deed

                                        -------------------------------------

                                        J.P. MORGAN EUROPE LIMITED, as
                                        Administrative Agent,

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------

<PAGE>

                                                                             147

                                        JPMORGAN CHASE BANK, N.A.,
                                        individually and as collateral agent,
                                        Issuing Bank and Swingline Lender,

                                        by
                                           -------------------------------------
                                        Name:
                                              ----------------------------------
                                        Title:
                                               ---------------------------------

<PAGE>

                                                                   SCHEDULE 1.01
                          TO THE AMENDED AND RESTATED REVOLVING CREDIT AGREEMENT

                                SCHEDULE 1.01(a)

                      APPLICABLE ASSETS OF THE EUROPEAN JV

1.    All Equity Interests in:

      (i)     Goodyear Dunlop Tires Germany GmbH;

      (ii)    RVM Reifen Vertriebsmanagement GmbH;

      (iii)   Goodyear Dunlop Tyres UK Limited;

      (iv)    Dunlop Tyres Ltd;

      (v)     Goodyear Dunlop Tires France S.A.;

      (vi)    Goodyear Luxembourg Tires S.A.;

      (vii)   Goodyear Italiana S.p.A.;

      (viii)   Goodyear Dunlop Tires Italia S.p.A.;

      (ix)    Goodyear Dunlop Tires Espana S.A.;

      (x)     Goodyear Dunlop Tires Portugal, Unipessoal, Ltd;

      (xi)    Goodyear Dunlop Tires Austria GmbH;

      (xii)   Goodyear Dunlop Tires Suisse S.A.;

      (xiii)  Goodyear Dunlop Tires Sverige AB;

      (xiv)   Dackia A.B.;

      (xv)    Goodyear Dunlop Tires Danmark A/S;

      (xvi)   Goodyear Dunlop Tires Nederland B.V.;

      (xvii)  Goodyear Dunlop Belgium NV/SA;

      (xviii) Goodyear Dunlop Tires Hellas SAIC;

      (xix)   Goodyear Dunlop Tires Polska Sp. z o.o.;

      (xx)    Sava Tires, druzba za proizvodnjo pnevmatik, d.o.o.;

      (xxi)   Goodyear Dunlop Tires Czech s.r.o.;

      (xxii)  Goodyear Dunlop Tires Magyarorszag Kft.;

      (xxiii) Goodyear Dunlop Tires Romania Srl;

      (xxiv)  Goodyear Dunlop Tires Finance Europe B.V.; and

      (xxv)   all other entities with Total Assets greater than $10,000,000;

2.    All real estate and equipment (to the extent fixtures);

3.    All benefits under all insurances covering assets (unless the commercial
      effect of a Lien is satisfactorily achieved by operation of law as a
      result of a Lien granted in such asset pursuant to another Security
      Agreement);

4.    All bank accounts;

<PAGE>

5.    All equipment;

6.    All inventory;

7.    All material contract rights;

8.    All intercompany receivables; and

9.    All trade receivables.

                                       2
<PAGE>

                                SCHEDULE 1.01(b)

                    APPLICABLE ASSETS OF THE GERMAN GRANTORS

1.    All Equity Interests in:

      (i)   Fulda Reifen GmbH & Co. KG;

      (ii)  M-Plus Multimarkenmanagement GmbH & Co. KG;

      (iii) Goodyear Dunlop Tires OE GmbH;

      (iv)  Goodyear GmbH & Co. KG; and

      (v)   Dunlop GmbH & Co. KG;

      (vi)  GD Handelssysteme GmbH;

      (vii) 4 Fleet Group GmbH; and

      (viii) all other entities with Total Assets greater than $10,000,000;

2.    All real estate and equipment (to the extent fixtures);

3.    All benefits under all insurances covering assets (unless the commercial
      effect of a Lien is satisfactorily achieved by operation of law as a
      result of a lien granted in such asset pursuant to another Security
      Agreement);

4.    All bank accounts of:

      (i)   each German Grantor except for Goodyear GmbH & Co. KG and Dunlop
            GmbH & Co. KG, GDTG, Fulda Reifen GmbH & Co. KG, M-Plus
            Multimarkenmanagement GmbH & Co. KG, Goodyear Dunlop Tires OE GmbH
            and RVM Reifen Vertriebsmanagement GmbH (the German Securitization
            Grantors) provided that if and to the extent permitted under the
            relevant provisions of this Agreement any German Guarantor becomes a
            party to a Securitization Transaction, all necessary releases of any
            Lien in its bank accounts pursuant to any Security Agreement will be
            immediately and unconditionally granted to facilitate such
            Securitization Transaction and such German Grantor will be
            considered a German Securitization Grantor, and

      (ii)  each German Securitization Grantor which is not, and in the
            immediately preceding six month period has not been, a party to a
            Securitization Transaction, provided that all necessary releases
            thereof will be immediately and unconditionally granted to
            facilitate any subsequent Securitization Transaction; but

      (iii) except bank accounts of 4 Fleet Group GmbH

5.    All equipment;

6.    All inventory except for (i) inventory of Goodyear Dunlop Tires OE GmbH
      held externally with car manufacturers and (ii) inventory of Goodyear
      Dunlop Tires OE GmbH and GD Handelssysteme GmbH to the extent that such
      inventory remains immaterial and where the costs and burdens to the German
      Guarantors of a security transfer in respect thereof outweigh the
      incremental benefits thereof to the lenders;

7.    All material contract rights;

                                       3
<PAGE>

8.    All intercompany receivables other than:

      (i)   any present and future German law governed monetary receivables and
            claims a German Guarantor holds against Goodyear Dunlop Tires
            Finance Europe B.V. in respect of loans granted by such Germany
            Guarantor to Goodyear Dunlop Tires Finance Europe B.V. or deposits
            made by a German Guarantor with Goodyear Dunlop Tires Finance Europe
            B.V., in each case pursuant to a Securitization Transaction;

      (ii)  any future claims that a German Guarantor holds against a Person in
            respect of loans granted by such German Guarantor to such Person or
            deposits made by such German Guarantor with such Person, in each
            case pursuant to a Securitization Transaction provided that such
            Person is identified to the Collateral Agent in writing by such
            German Guarantor after date of this Agreement for this purpose and
            by reference to this paragraph (ii) and which claims come into
            existence after the end of the day on which the Collateral Agent is
            so notified, and

      (iii) any intercompany receivables of Goodyear Dunlop Tires OE GmbH if
            they do not exceed EUR 600,000,

      provided that if a German Guarantor notifies the Collateral Agent in
      writing that any of the Persons referred to in paragraphs (i) and (ii)
      above is no longer used in a Securitization Transaction, paragraphs (i)
      and, as the case may be, (ii) above shall cease to apply with regard to
      claims against the relevant Person referred to therein which come into
      existence after the end of the day on which the Collateral Agent is so
      notified.

9.    All trade receivables of:

      (i)   each German Grantor other than the German Securitization Grantors
            provided that if and to the extent permitted under the relevant
            provisions of this Agreement any German Guarantor becomes a party to
            a Securitization Transaction, all necessary releases of any Lien in
            its trade receivables pursuant to any Security Agreement will be
            immediately and unconditionally granted to facilitate such
            Securitization Transaction and such German Grantor will be
            considered a German Securitization Grantor; and

      (ii)  each German Securitization Grantor which is not, and in the
            immediately preceding six month period has not been, a party to a
            Securitization Transaction, provided that all necessary releases
            thereof will be immediately and unconditionally granted to
            facilitate any subsequent Securitization Transaction, but

      (iii) except trade receivables of 4 Fleet Group GmbH

                                       4
<PAGE>

                                SCHEDULE 1.01(c)

                    APPLICABLE ASSETS OF LUXEMBOURG GRANTORS

1.    All Equity Interests in:

      (i)   Goodyear Dunlop Tires Polska Sp. z o.o.;

      (ii)  Goodyear Italiana S.p.A.; and

      (iii) all other entities with Total Assets greater than $10,000,000;

2.    All rights in real estate and equipment (to the extent fixtures);

3.    All benefits under all insurances covering assets (unless the commercial
      effect of a Lien is satisfactorily achieved by operation of law);

4.    All bank accounts;

5.    All assets falling within the scope of a pledge over business by way of a
      gage sur fonds de commerce, including inventory ;

6.    All equipment falling within the scope of a pledge over business by way of
      a gage sur fonds do commerce;

7.    All material contract rights;

8.    All intercompany receivables; and

9.    All trade receivables.

                                       5
<PAGE>

                                SCHEDULE 1.01(d)

                        APPLICABLE ASSETS OF UK GRANTORS

All real estate and capital stock and substantially all other assets (including
all Equity Interests in Goodyear Dunlop Tires Ireland Limited).

                                       6
<PAGE>

                                SCHEDULE 1.01(e)

                    APPLICABLE ASSETS OF THE FRENCH GRANTORS

1.    All Equity Interests in:

      (i)   Goodyear Dunlop Tires Espana S.A.;

      (ii)  Goodyear Dunlop Tires Italia S.p.A.; and

      (iii) all other entities with Total Assets greater than $10,000,000;

2.    All real estate and equipment (to the extent fixtures) (except (a) for
      plots (parcelles) 219, 221, 231, 233 and 339 in connection with their sale
      to the communaute d'agglomeration Montluconnaise, (b) all equipment,
      machinery and inventory (equipements) and possible extension located in
      Montlucon (03) contained in the buildings which are used for the Dunlop
      Air Spring Activity, (c) a warehouse located in Amiens (80) subject to a
      construction lease (bail a construction) established pursuant to an act
      received by Maitre Waymel, Notary in Amiens and Maitre Perinne, Notary in
      Paris, on April 6,1983, published to the Bureau des Hypotheques d'Amiens,
      on June 10, 1983, volume 7657 n(degree)10 as subsequently amended and
      extended, and (d) all real estate and equipment relating to the retreading
      (rechapage) activity located in Riom (63);

3.    All benefits under all insurances covering assets (unless the commercial
      effect of a Lien is satisfactorily achieved by operation of law as a
      result of a Lien granted in such asset pursuant to another Security
      Agreement);

4.    All bank accounts of

      (i)   French Grantor except for Goodyear Dunlop Tires France S.A. (the
            French Securitization Grantor) provided that if and to the extent
            permitted under the relevant provisions of this Agreement any
            French Guarantor becomes a party to a Securitization Transaction,
            all necessary releases of any Lien in its bank accounts pursuant to
            any Security Agreement will be immediately and unconditionally
            granted to facilitate such Securitization Transaction and such
            French Grantor will be considered a French Securitization Grantor;
            and

      (ii)  each French Securitization Grantor which is not, and in the
            immediately preceding six month period has not been, a party to a
            Securitization Transaction, provided that all necessary releases
            thereof will be immediately and unconditionally granted to
            facilitate any subsequent Securitization Transaction;

3.    All assets falling within the scope of a pledge over business by way of a
      nantissement de fonds de commerce;

4.    All material contract rights;

5.    All receivables owing under intercompany loans and intercompany
      receivables owing by borrowers of intercompany loans (except for (a) trade
      receivables owing by borrowers of intercompany loans contracted before 31
      December 2002 and with the

                                       7
<PAGE>

      exception of claims by a French Grantor on a Person identified to the
      Collateral Agent as a Person used in a Securitization Transaction (or any
      successor thereto used in such Securitization Transaction or in a
      replacement or refinancing thereof) in respect of loans or deposits made
      by such French Grantor in order to fund security deposits or reserves
      relating to receivables of such French Grantor pursuant to a
      Securitization Transaction. Goodyear Dunlop Tires Finance Europe B.V. is
      hereby identified to the Collateral Agent as a Person used in a
      Securitization Transaction and (b) claims of French Grantor on Vulco
      Developpement.); and

6.    All trade receivables of:

      (i)   each French Grantor other than the French Securitization Grantors
            provided that if and to the extent permitted under the relevant
            provisions of this Agreement any French Guarantor becomes a party to
            a Securitization Transaction, all necessary releases of any Lien in
            its trade receivables pursuant to any Security Agreement will be
            immediately and unconditionally granted to facilitate such
            Securitization Transaction and such French Grantor will be
            considered a French Securitization Grantor; and

      (ii)  each French Securitization Grantor which is not, and in the
            immediately preceding six month period has not been, a party to a
            Securitization Transaction, provided that all necessary releases
            thereof will be immediately and unconditionally granted to
            facilitate any subsequent Securitization Transaction.

                                       8
<PAGE>

                                                               Schedule 1.01A to
                                                            Amended and Restated
                                                      Revolving Credit Agreement

                             US Consent Subsidiaries

-    Goodyear Dunlop Tires North America, Ltd.

-    Utica Converters, Inc.

-    Goodyear-SRI Global Purchasing Company

-    Goodyear-SRI Global Technology LLC

-    Goodyear Australia Pty Limited

-    Goodyear Lastikleri Turk Anonim Sirketi

-    Goodyear Dalian Tire Company Ltd.

-    Goodyear South Asia Tyres Private Ltd

-    Goodyear India Limited

-    Goodyear Maroc S.A.

<PAGE>

                                                               Schedule 1.01B to
                                                            Amended and Restated
                                                      Revolving Credit Agreement

                     Senior Subordinated-Lien Indebtedness

-     All Senior Subordinated-Lien Indebtedness and the related Liens shall
      satisfy the requirements set forth in the definition of Senior
      Subordinated-Lien Indebtedness.

-     The documentation establishing or evidencing any Senior Subordinated-Lien
      Indebtedness ("SSLI Documentation") shall contain no maintenance financial
      covenants that are not contained in this Agreement, and the financial
      levels or ratios requited to be maintained by any such covenants shall be
      no more restrictive than those required to be maintained by corresponding
      covenants of this Agreement (it being understood that additional
      maintenance financial covenants may be included in any SSLI Documentation
      and, if they are, they shall automatically be included in this Agreement).

-     The SSLI Documentation shall permit (specifically, and not through a
      basket that could be exhausted by other financings) the refinancing of all
      Indebtedness under this Agreement, the Second Lien Agreement and the
      European Facilities Agreement (or any refinancing Indebtedness in respect
      thereto) with new Indebtedness having a maturity no sooner than, a
      weighted average life no shorter than, and an aggregate principal amount
      or accreted value no greater than the fully drawn amount (plus fees and
      expenses, including any premium and defeasance costs of refinancing) of
      the refinanced indebtedness or commitments thereunder and secured on the
      same basis as the Indebtedness refinanced.

-     The SSLI Documentation shall not restrict (except for restrictions that a
      Financial Officer of the Borrower shall have represented in a certificate
      to the Administrative Agent (which shall be deemed to be a Credit
      Document) will not materially interfere with the Borrower's ability to
      effect) the securing of Indebtedness under this Agreement, the Second Lien
      Agreement or the European Facilities Agreement or any refinancing
      Indebtedness in respect thereof or the cash collateralization of any
      letter of credit exposure thereunder (but may require that if Indebtedness
      under this Agreement, the Second Lien Agreement or the European Facilities
      Agreement or related refinancing Indebtedness is secured by assets not
      securing the Indebtedness under this Agreement, the Second Lien Agreement
      or the European Facilities Agreement on the Effective Date, a junior lien
      on such assets, subordinated under the Lien Subordination and
      Intercreditor Agreement, (or in the case of any lien granted by any
      Grantor to secure indebtedness under the European Facility Agreement, a
      ratable

<PAGE>

      or junior lien on such assets) must be granted to secure the Senior
      Subordinated-Lien Indebtedness).

-     The SSLI Documentation shall not restrict (except for restrictions that a
      Financial Officer of the Borrower shall have represented in a certificate
      to the Administrative Agent (which shall be deemed to be a Credit
      Document) will not materially interfere with the Borrower's ability to
      effect) the use of proceeds from any sale, transfer or other disposition
      of assets owned directly by (a) the Borrower or any Grantor to repay or
      prepay Indebtedness under this Agreement or the Second Lien Agreement or
      refinancing Indebtedness in respect thereof or to cash collateralize any
      letter of credit exposure thereunder, or (b) the European JV or any of its
      subsidiaries to repay or prepay Indebtedness under the European Facilities
      Agreement or refinancing Indebtedness in respect thereof or to cash
      collateralize any letter of credit exposure thereunder.

<PAGE>

                                                                SCHEDULE 2.01 TO
                                                            AMENDED AND RESTATED
                                                      REVOLVING CREDIT AGREEMENT

<TABLE>
<CAPTION>
                                        ABT                     GERMAN                  TOTAL
          LENDER                     COMMITMENT               COMMITMENT              COMMITMENT
-------------------------       --------------------     -------------------     --------------------
<S>                             <C>                      <C>                     <C>
JPMorgan Chase Bank, N.A.       (euro)350,000,000.00     (euro)155,000,000.00    (euro)505,000,000.00
     TOTAL                      (euro)350,000,000.00     (euro)155,000,000.00    (euro)505,000,000.00
</TABLE>

<PAGE>

                                                                Schedule 3.10 to
                                                            Amended and Restated
                                                      Revolving Credit Agreement

PART A - J.V. SUBSIDIARIES:

<TABLE>
<CAPTION>
                                                   JURISDICTION OF
        PRINCIPAL EUROPEAN SUBSIDIARIES              ORGANIZATION                     OWNERSHIP(1)
------------------------------------------------  -----------------  ------------------------------------------------
<S>                                               <C>                <C>
Goodyear Dunlop Tires Germany GmbH (GDTG)         Germany            100% by the European J.V.

Goodyear GmbH & Co. KG                            Germany            94.9997% by Fulda Reifen GmbH & Co. KG
                                                                     5.0003% by RVM Vertriebsmanagement GmbH

Dunlop GmbH & Co. KG (Dunlop KG)                  Germany            94.9997% by M-Plus Multimarkenmanagement
                                                                     GmbH & Co. KG
                                                                     5.0003% by RVM Vertriebsmanagement GmbH

RVM Reifen Vertriebsmanagement GmbH               Germany            100% by European J.V.

Fulda Reifen GmbH & Co. KG                        Germany            100% by GDTG

M-Plus Multimarkenmanagement GmbH & Co. KG        Germany            100% by GDTG

GD Handelssysteme GmbH                            Germany            100% by Dunlop GmbH & Co. KG

Goodyear Dunlop Tires OE GmbH                     Germany            100% by Goodyear Dunlop Tires Germany GmbH

4 Fleet Group GmbH                                Germany            100% owned by Goodyear Dunlop Tires Germany GmbH

Goodyear Luxembourg Tires S.A.                    Luxembourg         99.05% by the European J.V. and 0.05% by GY
                                                                     Dunlop Nederland B.V., which is 100% owned by
                                                                     the European J.V.

Goodyear Dunlop Tires France S.A.                 France             100% by the European J.V.

Goodyear Dunlop Tyres UK Ltd                      United Kingdom     100% by the European J.V.

Dunlop Tyres Ltd                                  United Kingdom     100% by the European J.V.
</TABLE>

----------
(1)  Excluding any director qualifying or similar shares.

<PAGE>

<TABLE>
<CAPTION>
                                                            JURISDICTION OF
    OTHER DIRECT SUBSIDIARIES OF THE EUROPEAN J.V.            ORGANIZATION                    OWNERSHIP
-----------------------------------------------------  -------------------------  -----------------------------------
<S>                                                    <C>                        <C>
Goodyear Dunlop Tires Hellas SAIC                      Greece                     100.00%

Sava Tires d.o.o.                                      Slovenia                   100.00%

Goodyear Dunlop Tires Danmark A/S                      Denmark                    100.00%

Goodyear Dunlop Tires Sverige AB                       Sweden                     100.00%

Dackia AB                                              Sweden                     100.00%

Goodyear Dunlop Tires Belgium NV                       Belgium                    100.00%

Goodyear Dunlop Tires Nederland B.V.                   The Netherlands            100.00%

Goodyear Dunlop Tires Finance Europe B.V.              The Netherlands            100.00%

Goodyear Dunlop Tires Czech s.r.o.                     Czech Republic             100.00%

GOODYEAR DUNLOP TIRES MAGYARORSZAG KERESKEDELMI KFT.   Hungary                    100.00%

Goodyear Dunlop Tires Slovakia                         Slovakia                   100.00%

Goodyear Dunlop Tires Italia SpA                       Italy                      74.31% owned by the European J.V.

                                                                                  25.69% owned by Goodyear Dunlop
                                                                                  Tires France S.A.

Goodyear Italiana SpA                                  Italy                      98.69% owned by the European J.V.

                                                                                  1.31% owned by Goodyear Luxembourg
                                                                                  Tires S.A.

Goodyear Dunlop Tires Austria GmbH                     Austria                    100.00%

Goodyear Dunlop Tires Espana SA                        Spain                      97.45% owned by the European J.V.

                                                                                  2.55% owned by Goodyear Dunlop
                                                                                  Tires France S.A.

Goodyear Dunlop Tires Portugal, Unipessoal, Lda        Portugal                   100.00%

Goodyear Dunlop Tires Polska Sp z.o.o.                 Poland                     99.00% owned by the European J.V.

                                                                                  1% owned by Luxembourg Tires S.A.

Goodyear Dunlop Tires Romania R.S.L.                   Romania                    100.00%

Goodyear Dunlop Tires Suisse SA                        Switzerland                100.00%
</TABLE>

<PAGE>

<TABLE>
<CAPTION>
                                                            JURISDICTION OF
     INDIRECT SUBSIDIARIES OF THE EUROPEAN J.V.               ORGANIZATION                    OWNERSHIP
-----------------------------------------------------  -------------------------  -----------------------------------
<S>                                                    <C>                        <C>
Vulco Belgium NV                                       Belgium                    100% owned by Goodyear Dunlop
                                                                                  Tires Belgium NV

SP Brand Holding EEIG                                  Belgium                    33.3% owned by Goodyear Dunlop
                                                                                  Tires France SA, 33.3% owned
                                                                                  by Dunlop GmbH & Co. KG, and
                                                                                  33.3% owned by Dunlop Tyres
                                                                                  Ltd.

Tyre Services Great Britain Limited                    United Kingdom             100% owned by Goodyear Dunlop
                                                                                  Tyres  UK Limited ("GDTUK")

Kelly-Springfield Tyre Company Ltd                     United Kingdom             100% owned by GDTUK

Kettering Tyres Ltd                                    United Kingdom             100% owned by GDTUK

Dunglaide Limited                                      United Kingdom             100% owned by GDTUK

Motorway Tyres and Accessories (UK) Limited            United Kingdom             100% owned by Dunlop Tyres Ltd.

Dunlop Tyres (Pension Trustees) Limited                United Kingdom             100% owned by Dunlop Tyres Ltd.

Dunlop Tyres (Executive Pension Trustees) Limited      United Kingdom             100% owned by Dunlop Tyres Ltd.

Goodyear Dunlop Tires Ireland Ltd.                     Ireland                    100% owned by Dunlop Tyres Ltd.

Fit Remoulds (Ireland) Ltd.                            Ireland                    100% owned by GDTUK

Goodyear Dunlop Tires Finland OY                       Finland                    100% owned by Goodyear Dunlop
                                                                                  Tires Sverige AB ("GDTSverige")

Goodyear Dunlop Tires Norge AS                         Norway                     100% owned by GDTSverige

Goodyear Dunlop Tires Baltic A/S                       Estonia                    100% owned by GDTSverige

Dunlop Airsprings                                      France                     100% owned by Goodyear Dunlop
                                                                                  Tires France S.A.

Vulco Developpement                                    France                     83.0% owned by Goodyear Dunlop
                                                                                  Tires France SA

Europneu                                               Spain                      50% owned by Goodyear Dunlop
                                                                                  Tires France SA

GD Furstenwalde Vermogensverwaltungs GmbH              Germany                    100% owned by Dunlop GmbH &
                                                                                  Co. KG

GWF Wohnungsgesellschaft Fulda GmbH                    Germany                    86.33% owned by Goodyear GmbH
                                                                                  & Co. KG
</TABLE>

<PAGE>

<TABLE>
<CAPTION>
                                                            JURISDICTION OF
     INDIRECT SUBSIDIARIES OF THE EUROPEAN J.V.               ORGANIZATION                    OWNERSHIP
-----------------------------------------------------  -------------------------  -----------------------------------
<S>                                                    <C>                        <C>
Dunlop Grund und Service Verwaltungs GmbH              Germany                    100% owned by Dunlop GmbH &
                                                                                  Co. KG

GD Versicherungsservice GmbH                           Germany                    100% owned by Dunlop GmbH &
                                                                                  Co. KG

Dunlop Brand Holdings EE1G Germany                     Germany                    33.3% owned by Dunlop
                                                                                  GmbH & Co. KG

                                                                                  33.3% owned by Goodyear
                                                                                  Dunlop Tires France S.A.

                                                                                  33.3% owned by Dunlop Tyres
                                                                                  Ltd.

Luxembourg Mounting Center S.A.                        Luxembourg                 50% owned by Goodyear
                                                                                  Luxembourg Tires S.A.

Karkasa d.o.o.                                         Slovenia                   50% owned by Sava Tires d.o.o.

Sava Trade d.o.o.                                      Slovenia                   80% owned by Sava Tires d.o.o.
</TABLE>

<PAGE>

PART B - J.V. SUBSIDIARIES THAT ARE PRINCIPAL EUROPEAN SUBSIDIARIES AND/OR J.V.
LOAN PARTIES

Goodyear Dunlop Tires Germany GmbH (GDTG)

Goodyear GmbH & Co. KG

Dunlop GmbH & Co. KG (Dunlop KG)

RVM Reifen Vertriebsmanagement GmbH

Fulda Reifen GmbH & Co. KG

M-Plus Multimarkenmanagement GmbH & Co. KG

GD Handelssysteme GmbH

Goodyear Dunlop Tires OE GmbH

4 Fleet Group GmbH

Goodyear Luxembourg Tires S.A.

Goodyear Dunlop Tires France S.A.

Goodyear Dunlop Tyres UK Limited

Dunlop Tyres Ltd

<PAGE>

                                                                   SCHEDULE 4.01
                          TO THE AMENDED AND RESTATED REVOLVING CREDIT AGREEMENT

                     SCHEDULE OF EUROPEAN POST-CLOSING ITEMS

No failure to complete any items set forth herein by the specified date for
completion will be a breach of the undertakings of the Credit Parties under this
Schedule 4.01 or constitute a failure to complete such actions by such specified
date for purposes of the second to last paragraph of Section 4.01 unless such
failure is material to the rights or interests of the Lenders under the Credit
Documents.

<TABLE>
<CAPTION>
                                                                               DATE FOR COMPLETION
                                                                           (date or number of days from
                           JURISDICTION / MATTER                                     signing)
-------------------------------------------------------------------------  ----------------------------
<S>                                                                        <C>
1. BELGIUM

New pledge to be granted by Goodyear Dunlop Tires France S.A., Dunlop                   60
Tires Ltd and Dunlop GmbH & Co KG to the Collateral Agent over the
shares in SP Brand Holding EEIG

2. DENMARK

Certified copy of amended share register to be sent to Collateral Agent                 12

3. ITALY

Original letter from Goodyear Italiana S.p.A. addressed to JPM whereby                   7
Goodyear Italiana S.p.A. acknowledges the continuation of the Italian
pledges

Original letter from Goodyear Dunlop Tires Italia S.p.A addressed to JPM                 7
whereby Goodyear Dunlop Tires Italia S.p.A acknowledges the
continuation of the Italian pledges

Certified abstract of the shareholders book of each of Goodyear Italiana                 7
S.p.A. and Goodyear Dunlop Tires Italia S.p.A acknowledging the
continuation of the Italian pledges to be sent to Collateral Agent

4. POLAND

Copy of application for registration of the amendments of the existing           14 business days
pledge created by JV.

Copy of application for registration of the amendments of the existing           14 business days
pledge created by Lux Tires.

Evidence of registration of the amendments of the existing pledge created
by JV.                                                                               3 months

Evidence of registration of the amendments of the existing pledge created
by Lux Tires.                                                                        3 months
</TABLE>

<PAGE>

                                                                   SCHEDULE 4.01
                          TO THE AMENDED AND RESTATED REVOLVING CREDIT AGREEMENT

<TABLE>
<S>                                                                        <C>
5. ROMANIA

Banks counsel provided with a document issued by the Electronic Archive                  7
evidencing perfection of the Security

Banks counsel provided with a copy of the excerpt of the Associates'                     7
Registry of the Company evidencing perfection of the Security

6. SLOVAKIA

New pledge to be granted by Goodyear Dunlop Tires Europe B.V. to the                    60
Collateral Agent over the shares in Goodyear Dunlop Tires Slovakia s.r.o.

7. SWITZERLAND

Abstract of the updated Shareholders' ledger signed by 2 directors of                   12
Goodyear Dunlop Tires Suisse S.A. to be sent to the Collateral Agent (if
not available on closing)
</TABLE>

<PAGE>

                                                                SCHEDULE 4.01(B)
                          TO THE AMENDED AND RESTATED REVOLVING CREDIT AGREEMENT

                                REQUIRED OPINIONS

1.    Austrian law legal opinion from Wolf Theiss, Vienna

2.    Belgian law legal opinion from Allen & Overy LLP, Brussels

3.    Czech law legal opinion from Allen & Overy, Praha Advokatni kancelar,
      Prague

4.    Danish law legal opinion from Plesner Svane Gronborg, Copenhagen

5.    English law legal opinion from Allen & Overy LLP, London

6.    French law legal opinion from Allen & Overy LLP, Paris

7.    French law legal opinion from Allez & Associes (notaries), Paris

8.    German law legal opinion from Allen & Overy LLP, Frankfurt

9.    Greek law legal opinion from M. & P. Bernitsas, Athens

10.   Hungarian law legal opinion from Beringer Allen & Overy Iroda, Budapest

11.   Irish law legal opinion from McCann Fitzgerald, Dublin

12.   Italian legal opinion from Allen & Overy, Rome

13.   Luxembourg law legal opinion from Allen & Overy Luxembourg, Luxembourg

14.   Dutch law legal opinion from Allen & Overy LLP, Amsterdam

15.   Polish law legal opinion from Allen & Overy, A. Pedzich Spolka
      komandytowa, Warsaw

16.   Portuguese law legal opinion from Uria & Menendez, Lisbon

17.   Romanian law legal opinion from Nestor Nestor Diculescu Kingston Peterson,
      Bucharest

18.   Slovenian law legal opinion from WolfTheiss d.o.o, Ljubljana

19.   Spanish law legal opinion from Allen & Overy, Madrid

20.   Swedish law legal opinion from Advokatfirman Vingc KB, Stockholm

21.   Swiss law legal opinion from Lenz & Staehelin, Geneva

<PAGE>

                                                                SCHEDULE 4.01(i)
                          TO THE AMENDED AND RESTATED REVOLVING CREDIT AGREEMENT

                                SCHEDULE 4.01(i)

                             PLEDGED JV SUBSIDIARIES

1.    All Equity Interests in:

      (i)      Goodyear Dunlop Tires Germany GmbH;

      (ii)     RVM Reifen Vertriebsmanagement GmbH;

      (iii)    Goodyear Dunlop Tyres UK Limited;

      (iv)     Dunlop Tyres Ltd;

      (v)      Goodyear Dunlop Tires France S.A.;

      (vi)     Goodyear Luxembourg Tires S.A.;

      (vii)    Goodyear Italiana S.p.A.;

      (viii)   Goodyear Dunlop Tires Italia S.p.A.;

      (ix)     Goodyear Dunlop Tires Espana S.A.;

      (x)      Goodyear Dunlop Tires Portugal, Unipessoal, Ltd;

      (xi)     Goodyear Dunlop Tires Austria GmbH;

      (xii)    Goodyear Dunlop Tires Suisse S.A.;

      (xiii)   Goodyear Dunlop Tires Sverige AB;

      (xiv)    Dackia A.B.;

      (xv)     Goodyear Dunlop Tires Danmark A/S;

      (xvi)    Goodyear Dunlop Tires Nederland B.V.;

      (xvii)   Goodyear Dunlop Belgium NV/SA;

      (xviii)  Goodyear Dunlop Tires Hellas SAIC;

      (xix)    Goodyear Dunlop Tires Polska Sp. z.o.o.;

      (xx)     Sava Tires, druzba za proizvodnjo pnevmalik, d.o.o.;

      (xxi)    Goodyear Dunlop Tires Czech s.r.o.;

      (xxii)   Goodyear Dunlop Tires Magyarorszag Kft.;

      (xxiii)  Goodyear Dunlop Tires Romania Srl;

      (xxiv)   Goodyear Dunlop Tires Finance Europe B.V.;

      (xxv)    Fulda Reifen GmbH & Co. KG;

      (xxvi)   M-Plus Multimarkenmanagement GmbH & Co. KG;

      (xxvii)  Goodyear Dunlop Tires OE GmbH;

      (xxviii) Goodyear GmbH & Co. KG; and

<PAGE>

      (xxix)   Dunlop GmbH & Co. KG;

      (xxx)    GD Handelssysteme GmbH;

      (xxxi)   4 Fleet Group GmbH

<PAGE>

                                                                   Schedule 6.06
                                                         to Amended and Restated
                                                      Revolving Credit Agreement

                                 Existing Liens

1. Liens evidenced by the UCC financing statements set forth in Annex A hereto.

2. Liens evidenced by the PPSA financing statements set forth in Annex B hereto.

3. Liens encumbering the property of certain Subsidiaries of the Borrower set
forth in Annex C hereto.

4. Liens set forth in Annex D hereto.

5. Liens encumbering the following bank accounts of the Borrower or a
Subsidiary, as the case may be:

      (a) SalomonSmithBarney Account Number 6193212013164 of The Goodyear Tire &
Rubber Company, pledged as security to the Remediation Trust Fund as Secured
Party in connection with satisfying certain state or federal financial assurance
requirements.

      (b) SalomonSmithBarney Account Number 6193214514164 of The Goodyear Tire &
Rubber Company, pledged as security to the Ohio Environmental Protection Agency
as Secured Party in connection with satisfying certain state financial assurance
requirements.

6. Any Liens on any property or asset of the Borrower or any Subsidiary existing
on the date hereof that are not in the aggregate material to the business of the
Borrower and the Subsidiaries.

<PAGE>

                                                                         Annex A
                                                                to Schedule 6.06

                         BELT CONCEPTS OF AMERICA, INC.
                           CSC Search through 3/30/07

                                    Delaware

<TABLE>
<CAPTION>
Filing Date       File Number       Type of Filing   Secured Party                Description of Collateral
---------------   ---------------   --------------   --------------------------   -----------------------------
<S>               <C>               <C>              <C>                          <C>
6/10/2002         21681281          UCC1             Tennant Financial Services   Equipment under lease

4/03/2003         30877798          UCC1             JPMorgan Chase Bank          Accounts, Inventory,
                                                                                  Equipment, etc.

3/15/2004         40717753          UCC1             Wilmington Trust Company     All assets of Debtor

8/18/2004         42336784          UCC1             JPMorgan Chase Bank          Accounts, Inventory,
                                                                                  Equipment, etc.

4/12/2005         51117416          UCC1             JPMorgan Chase Bank          Accounts, Inventory,
                                                                                  Equipment, etc.

4/13/2005         51135202          UCC1             Deutsche Bank Trust          Accounts, Inventory,
                                                     Company Americas             Equipment, etc.

4/14/2005         51150805          UCC1             Wilmington Trust Company     All assets of Debtor
</TABLE>

                                 COSMOFLEX, INC.
                           CSC Search through 3/30/07

                                    Delaware

<TABLE>
<CAPTION>
Filing Date       File Number       Type of Filing   Secured Party                Description of Collateral
---------------   ---------------   --------------   --------------------------   --------------------------------
<S>               <C>               <C>              <C>                          <C>
4/03/2003         30877871          UCC1             JPMorgan Chase Bank          Accounts, Inventory, Equipment,
                                                                                  etc.

3/15/2004         40717779          UCC1             Wilmington Trust             All assets of Debtor
                                                     Company

8/18/2004         42336867          UCC1             JPMorgan Chase Bank          Accounts, Inventory, Equipment,
                                                                                  etc.

4/12/2005         51117531          UCC1             JPMorgan Chase Bank          Accounts, Inventory, Equipment,
                                                                                  etc.

4/13/2005         51135285          UCC1             Deutsche Bank Trust          Accounts, Inventory, Equipment,
                                                     Company Americas             etc.

4/14/2005         51150847          UCC1             Wilmington Trust             All assets of Debtor
                                                     Company
</TABLE>

<PAGE>

                              DAPPER TIRE CO., INC.
                           CSC Search through 3/30/07

                                   California

<TABLE>
<CAPTION>
Filing Date       File Number       Type of Filing   Secured Party                Description of Collateral
---------------   ---------------   --------------   --------------------------   ---------------------------------
<S>               <C>               <C>              <C>                          <C>
3/04/2003         20030640359       UCC1             GELCO Corporation DBA GE     Equipment under lease
                                                     Capital Fleet Services

4/03/2003         200309760535      UCC1             JPMorgan Chase Bank          Accounts, Inventory, Equipment,
                                                                                  etc.

5/19/2003         200313960875      UCC1             GELCO Corporation DBA GE     Equipment under lease
                                                     Capital Fleet Services

7/25/2003         200321060098      UCC1             GELCO Corporation DBA GE     Equipment under lease
                                                     Capital Fleet Services

3/15/2004         407860422         UCC1             Wilmington Trust Company     All assets of Debtor

8/18/2004         41002094313       UCC1             JPMorgan Chase Bank          Accounts, Inventory, Equipment,
                                                                                  etc.

4/12/2005         057022709850      UCC1             JPMorgan Chase Bank          Accounts, Inventory, Equipment,
                                                                                  etc.

4/13/2005         057022881720      UCC1             Deutsche Bank Trust          Accounts, Inventory, Equipment,
                                                     Company Americas             etc.

4/14/2005         057023025165      UCC1             Wilmington Trust Company     All assets of Debtor

4/05/2006         067065125557      UCC1             CitiCorp Leasing, Inc.       One Caterpillar Model #C3000LP
</TABLE>
<PAGE>

                       DIVESTED COMPANIES HOLDING COMPANY
                           CSC Search through 3/30/07

                                    Delaware

<TABLE>
<CAPTION>
Filing Date     File Number    Type of Filing    Secured Party                           Description of Collateral
------------    -----------    --------------    ------------------------------------    -----------------------------------
<S>             <C>            <C>               <C>                                     <C>
4/03/2003       30877988       UCC1              JPMorgan Chase Bank                     Account, Inventory, Equipment, etc.

3/15/2004       40717795       UCC1              Wilmington Trust Company                All assets of Debtor

8/18/2004       42336693       UCC1              JPMorgan Chase Bank                     Accounts, Inventory, Equipment, etc.

4/12/2005       51117705       UCC1              JPMorgan Chase Bank                     Accounts, Inventory, Equipment, etc.

4/13/2005       51135343       UCC1              Deutsche Bank Trust Company Americas    Accounts, Inventory, Equipment, etc.

4/14/2005       51150896       UCC1              Wilmington Trust Company                All assets of Debtor
</TABLE>

                    DIVESTED LITCHFIELD PARK PROPERTIES, INC.
                           CSC Search through 3/30/07

                                     Arizona

<TABLE>
<CAPTION>
Filing Date     File Number     Type of Filing    Secured Party               Description of Collateral
------------    ------------    --------------    ------------------------    -----------------------------------
<S>             <C>             <C>               <C>                         <C>
4/04/2003       200312557243    UCC1              JPMorgan Chase Bank         Account, Inventory, Equipment, etc.

3/15/2004       200413049402    UCC1              Wilmington Trust Company    All assets of Debtor

8/19/2004       200413301103    UCC1              JPMorgan Chase Bank         Accounts, Inventory, Equipment, etc.
</TABLE>

<PAGE>

                   GOODYEAR ENGINEERED PRODUCTS THAILAND INC.
                           CSC Search through 3/30/07

                                    Delaware

<TABLE>
<CAPTION>
Filing Date    File Number    Type of Filing    Secured Party                           Description of Collateral
-----------    -----------    --------------    ------------------------------------    -----------------------------------
<S>            <C>            <C>               <C>                                     <C>
8/29/2006      63011269       UCC1              JPMorgan Chase Bank                     Account, Inventory, Equipment, etc.

8/29/2006      63011327       UCC1              Deutsche Bank Trust Company Americas    Account, Inventory, Equipment, etc.
</TABLE>

                              GOODYEAR FARMS, INC.
                           CSC Search through 3/30/07

                                     Arizona

<TABLE>
<CAPTION>
Filing Date    File Number     Type of Filing    Secured Party               Description of Collateral
-----------    ------------    --------------    ------------------------    -----------------------------------
<S>            <C>             <C>               <C>                         <C>
4/03/2003      200312557254    UCC1              JPMorgan Chase Bank         Account, Inventory, Equipment, etc.

3/15/2004      200413051848    UCC1              Wilmington Trust Company    All assets of Debtor

8/19/2004      200413301090    UCC1              JPMorgan Chase Bank         Accounts, Inventory, Equipment, etc.
</TABLE>

                    GOODYEAR DUNLOP TIRES NORTH AMERICA, LTD.
                           CSC Search through 3/30/07

                                      Ohio

<TABLE>
<CAPTION>
Filing Date    File Number      Type of Filing    Secured Party                         Description of Collateral
-----------    -------------    --------------    ----------------------------------    -------------------------
<S>            <C>              <C>               <C>                                   <C>
2/06/2003      OH00059778622    UCC1              New York Job Development Authority    Equipment under lease
</TABLE>

<PAGE>

                       GOODYEAR INTERNATIONAL CORPORATION
                           CSC Search through 3/30/07

                                    Delaware

<TABLE>
<CAPTION>
Filing Date    File Number    Type of Filing    Secured Party                           Description of Collateral
-----------    -----------    --------------    ------------------------------------    ----------------------------------
<S>            <C>            <C>               <C>                                     <C>
4/03/2003      30878051       UCC1              JPMorgan Chase Bank                     Account, Inventory, Equipment, etc.

3/15/2004      40717803       UCC1              Wilmington Trust Company                All assets of Debtor

8/18/2004      42336602       UCC1              JPMorgan Chase Bank                     Accounts, Inventory, Equipment, etc.

4/12/2005      51117796       UCC1              JPMorgan Chase Bank                     Accounts, Inventory, Equipment, etc.

4/13/2005      51135426       UCC1              Deutsche Bank Trust Company Americas    Accounts, Inventory, Equipment, etc.

4/14/2005      51150920       UCC1              Wilmington Trust Company                All assets of Debtor
</TABLE>

<PAGE>

                     THE KELLY-SPRINGFIELD TIRE CORPORATION
                           CSC Search through 3/30/07

                                    Delaware

<TABLE>
<CAPTION>
Filing Date    File Number    Type of Filing    Secured Party                           Description of Collateral
-----------    -----------    --------------    ------------------------------------    -----------------------------------
<S>            <C>            <C>               <C>                                     <C>
4/03/2003      30878143       UCC1              JPMorgan Chase Bank                     Account, Inventory, Equipment, etc.

3/15/2004      40717837       UCC1              Wilmington Trust Company                All assets of Debtor

8/18/2004      42336529       UCC1              JPMorgan Chase Bank                     Accounts, Inventory, Equipment, etc.

4/12/2005      51117952       UCC1              JPMorgan Chase Bank                     Accounts, Inventory, Equipment, etc.

4/13/2005      51135475       UCC1              Deutsche Bank Trust Company Americas    Accounts, Inventory, Equipment, etc.

4/14/2005      51150995       UCC1              Wilmington Trust Company                All assets of Debtor

1/06/2006      60066654       AMEND             Wilmington Trust Company                All assets of Debtor

1/06/2006      60066696       AMEND             JPMorgan Chase Bank                     Accounts, Inventory, Equipment, etc.

1/06/2006      60066688       AMEND             JPMorgan Chase Bank                     Accounts, Inventory, Equipment, etc.

1/06/2006      60066670       AMEND             Deutsche Bank Trust Company Americas    Accounts, Inventory, Equipment, etc.

1/06/2006      60066662       AMEND             Wilmington Trust Company                All assets of Debtor

1/18/2006      60196642       AMEND             JPMorgan Chase Bank                     Accounts, Inventory, Equipment, etc.
</TABLE>

<PAGE>

                             UTICA CONVERTERS, INC.
                           CSC Search through 3/30/07

                                    Delaware

<TABLE>
<CAPTION>
Filing Date    File Number    Type of Filing    Secured Party                Description of Collateral
-----------    -----------    --------------    ------------------------     -------------------------
<S>            <C>            <C>               <C>                          <C>
12/23/2003     33388231       UCC1              Alter Moneta Corporation     Equipment under lease

3/01/2004      40582181       UCC1              Alter Moneta Corporation     Equipment under lease

                                                        Ohio

3/28/2007      20070870580    AMEND             Zions Credit Corporation     Equipment under lease

3/28/2007      20070870582    AMEND             Zions Credit Corporation     Equipment under lease
</TABLE>

<PAGE>

                      WINGFOOT COMMERCIAL TIRE SYSTEMS, LLC
                           CSC Search through 3/30/07

                                      Ohio

<TABLE>
<CAPTION>
Filing Date    File Number      Type of Filing    Secured Party                           Description of Collateral
-----------    -------------    --------------    ------------------------------------    -----------------------------------
<S>            <C>              <C>               <C>                                     <C>
2/27/2002      OH00045734149    UCC1              Lease Corporation of America            Equipment under lease

12/05/2002     OH00057430432    UCC1              TCF Leasing, Inc.                       Equipment under lease

4/10/2003      OH00062208973    UCC1              Kyocera Mita America, Inc.              Equipment under lease

6/20/2003      OH00065323091    UCC1              Lease Corporation of America            Equipment under lease

7/22/2003      20032040242      AMEND             Lease Corporation of America            Equipment under lease

12/10/2003     OH00071698012    UCC1              JPMorgan Chase Bank                     Accounts, Inventory, Equipment, etc.

3/15/2004      OH00074875899    UCC1              Wilmington Trust Company                All assets of Debtor

8/19/2004      OH00080690926    UCC1              JPMorgan Chase Bank                     Accounts, Inventory, Equipment, etc.

4/13/2005      OH00088297829    UCC1              JPMorgan Chase Bank                     Accounts, Inventory, Equipment, etc.

4/14/2005      OH00088359477    UCC1              Deutsche Bank Trust Company Americas    Accounts, Inventory, Equipment, etc.

4/15/2005      OH00088389399    UCC1              Wilmington Trust Company                All assets of Debtor

7/31/2006      OH00104949186    UCC1              NMHG Financial Services, Inc.           All equipment etc. of the Debtor

3/09/2007      OH0012694034     UCC1              Main Street Bank                        Equipment and property
</TABLE>

<PAGE>

                          WINGFOOT VENTURES EIGHT, INC.
                           CSC Search through 3/30/07

                                    Delaware

<TABLE>
<CAPTION>
Filing Date    File Number      Type of Filing    Secured Party                           Description of Collateral
-----------    -----------      --------------    ------------------------------------    -----------------------------------
<S>            <C>              <C>               <C>                                     <C>
4/03/2003      30878077         UCC1              JPMorgan Chase Bank                     Accounts, Inventory, Equipment, etc.

3/15/2004      40717902         UCC1              Wilmington Trust Company                All assets of Debtor

8/18/2004      42336404         UCC1              JPMorgan Chase Bank                     Accounts, Inventory, Equipment, etc.

4/12/2005      51118067         UCC1              JPMorgan Chase Bank                     Accounts, Inventory, Equipment, etc.

4/13/2005      51135509         UCC1              Deutsche Bank Trust Company Americas    Accounts, Inventory, Equipment, etc.

4/14/2005      51151027         UCC1              Wilmington Trust Company                All assets of Debtor
</TABLE>

<PAGE>

                       THE GOODYEAR TIRE & RUBBER COMPANY
                           CSC Search through 3/30/07

                                      Ohio

<TABLE>
<CAPTION>
FILING DATE     FILE NUMBER     TYPE OF FILING                  SECURED PARTY                      DESCRIPTION OF COLLATERAL
-----------    -------------    --------------    ----------------------------------------         ----------------------------
<S>            <C>              <C>               <C>                                              <C>
 3/12/1991       AE0055607           UCC1               Meridian Leasing Corporation                  Equipment under lease

 12/3/1991        1045786            ASGN          The CIT Group/Equipment Financing, Inc.            Equipment under lease

 11/2/1995      11029504002          CONT          The CIT Group/Equipment Financing, Inc.            Equipment under lease

 2/28/1996      2299600124           CONT          The CIT Group/Equipment Financing, Inc.            Equipment under lease

                  AK67354
12/23/1993     (12239321001)         UCC1                  Hewlett-Packard Company                    Equipment under lease

 9/8/1998       19982600134          CONT                  Hewlett-Packard Company                    Equipment under lease

 6/3/1994         AL04804            UCC1                    National City Bank                    No description of collateral

 5/25/1999      19991760003          CONT                    National City Bank                    No description of collateral

11/17/1998       AP0105531           UCC1                  Hinsbrook Bank & Trust                     Equipment under lease

11/17/1998       AP0105538           UCC1                  Hinsbrook Bank & Trust                     Equipment under lease

11/17/1998       AP0105533           UCC1                  Hinsbrook Bank & Trust                     Equipment under lease

11/17/1998       AP0105535           UCC1                  Hinsbrook Bank & Trust                     Equipment under lease

11/18/1998       AP0105035           UCC1             AT&T Systems Leasing Corporation                Equipment under lease

 1/4/1999       19990060007          ASGN                First Bank of Highland Park                  Equipment under lease

11/18/1998       AP0105872           UCC1             AT&T Systems Leasing Corporation                Equipment under lease

11/23/1998       AP0101351           UCC1                TechTeam Capital Group Inc                   Equipment under lease

 12/2/1998       AP0103063           UCC1             AT&T Systems Leasing Corporation                Equipment under lease

12/11/1998       AP0105094           UCC1                Sequel Capital Corporation                   Equipment under lease

12/11/1998       AP0105095           UCC1                Sequel Capital Corporation                   Equipment under lease

12/12/1998       AP0104871           UCC1                TechTeam Capital Group Inc                   Equipment under lease

 10/5/1999      19992460125          ASGN               Sentry Financial Corporation                  Equipment under lease

12/14/1998       AP0106957           UCC1               Meridian Leasing Corporation                  Equipment under lease

 2/9/1999       19990490335          ASGN           Park National Bank & Trust of Chicago             Equipment under lease

12/17/1998       AP0108198           UCC1               Ameritech Credit Corporation                  Equipment under lease

12/22/1998       AP011067            UCC1              Information Leasing Corporation                Equipment under lease

 1/12/1999       AP0114932           UCC1                TechTeam Capital Group Inc                   Equipment under lease

 1/29/1999       AP0119114           UCC1               Meridian Leasing Corporation                  Equipment under lease

 2/8/1999        AP0121823           UCC1                TechTeam Capital Group Inc                   Equipment under lease

 10/5/1999      19992460127          ASGN               Sentry Financial Corporation                  Equipment under lease

 2/11/1999       AP0120662           UCC1           Barrington Bank & Trust Company, N.A.             Equipment under lease

 2/22/1999       AP0125837           UCC1                TechTeam Capital Group Inc                   Equipment under lease

 2/24/1999       AP0126266           UCC1                  Hewlett-Packard Company                    Equipment under lease

 3/2/1999        AP0128759           UCC1                  Leasing Solutions, Inc.                    Equipment under lease

 5/27/1999      19991520006          ASGN                 First Union National Bank                   Equipment under lease

 3/15/1999       AP0127462           UCC1           Barrington Bank & Trust Company, N.A.             Equipment under lease

 3/16/1999       AP0133146           UCC1                 El Camino Resources, Ltd.                   Equipment under lease

 3/18/1999       AP0133341           UCC1                TechTeam Capital Group Inc                   Equipment under lease

 3/19/1999       AP0133756           UCC1               Meridian Leasing Corporation                  Equipment under lease

 3/19/1999       AP0133757           UCC1               Meridian Leasing Corporation                  Equipment under lease

 3/22/1999       AP0129008           UCC1          The CIT Group/Equipment Financing, Inc.            Equipment under lease

12/31/2003      20033650146          CONT         The CIT Group / Equipment Financing Inc.            Equipment under lease

 4/14/1999       AP0133853           UCC1           Barrington Bank & Trust Company, N.A.             Equipment under lease

 4/14/1999       AP0133854           UCC1           Barrington Bank & Trust Company, N.A.             Equipment under lease
</TABLE>

<PAGE>

<TABLE>
<CAPTION>
FILING DATE     FILE NUMBER     TYPE OF FILING                  SECURED PARTY                      DESCRIPTION OF COLLATERAL
-----------    -------------    --------------    ----------------------------------------         ----------------------------
<S>            <C>              <C>               <C>                                              <C>
 4/22/1999       AP0136117           UCC1          The CIT Group/Equipment Financing, Inc.            Equipment under lease

 4/23/1999       AP0136581           UCC1                  Hewlett-Packard Company                    Equipment under lease

 5/6/1999        AP0141302           UCC1             Fleet Business Credit Corporation               Equipment under lease

 5/10/1999       AP0142121           UCC1           Barrington Bank & Trust Company, N.A.             Equipment under lease

 5/10/1999       AP0142122           UCC1           Barrington Bank & Trust Company, N.A.             Equipment under lease

 5/10/1999       AP0147639           UCC1               International Bank of Chicago                 Equipment under lease

 5/10/1999       AP0147641           UCC1               International Bank of Chicago                 Equipment under lease

 5/17/1999       AP0150824           UCC1                TechTeam Capital Group Inc                   Equipment under lease

 6/4/1999        AP0148438           UCC1             Newcourt Technologies Corporation               Equipment under lease

 6/4/1999        AP0155182           UCC1                TechTeam Capital Group Inc                   Equipment under lease

 6/15/1999       AP0152016           UCC1              Information Leasing Corporation                Equipment under lease

 6/22/1999       AP0159696           UCC1               Meridian Leasing Corporation                  Equipment under lease

 7/1/1999        AP0162521           UCC1            Synleaseco Delaware Business Trust                 Land and Fixtures

 7/6/1999        AP0186816           UCC1                    National City Bank                       Equipment under lease

 7/27/1999       AP0164521           UCC1           Barrington Bank & Trust Company, N.A.             Equipment under lease

 7/27/1999       AP0164522           UCC1           Barrington Bank & Trust Company, N.A.             Equipment under lease

 7/30/1999       AP0165330           UCC1               Ameritech Credit Corporation                  Equipment under lease

 8/9/1999        AP0174222           UCC1                 El Camino Resources, Ltd.                   Equipment under lease

 8/13/1999       AP0168632           UCC1           Barrington Bank & Trust Company, N.A.             Equipment under lease

 8/13/1999       AP0168634           UCC1           Barrington Bank & Trust Company, N.A.             Equipment under lease

 8/20/1999       AP0177166           UCC1           Barrington Bank & Trust Company, N.A.             Equipment under lease

 8/31/1999       AP0178489           UCC1                TechTeam Capital Group LLC                   Equipment under lease

 9/2/1999        AP0185720           UCC1               Meridian Leasing Corporation                  Equipment under lease

 9/20/1999       AP0182112           UCC1              Pitney Bowes Credit Corporation                Equipment under lease

 9/20/1999       AP0182422           UCC1              Pitney Bowes Credit Corporation                Equipment under lease

 2/28/2000      20000820053          AMEND             Pitney Bowes Credit Corporation                Equipment under lease

                                                   General Electric Capital Business Asset
 4/21/2000      20001150097          ASGN                    Funding Corporation                      Equipment under lease

 9/20/1999       AP0182423           UCC1              Pitney Bowes Credit Corporation                Equipment under lease

 9/20/1999       AP0182424           UCC1              Pitney Bowes Credit Corporation                Equipment under lease

 2/29/2000      20000820099          AMEND             Pitney Bowes Credit Corporation                Equipment under lease

                                                   General Electric Capital Business Asset
 4/21/2000      20001150096          ASGN                    Funding Corporation                      Equipment under lease

 9/20/1999       AP0182425           UCC1              Pitney Bowes Credit Corporation                Equipment under lease

 9/20/1999       AP0182426           UCC1              Pitney Bowes Credit Corporation                Equipment under lease

 2/29/2000      20000820100          AMEND             Pitney Bowes Credit Corporation                Equipment under lease

 6/9/2000       20001650115          AMEND             Pitney Bowes Credit Corporation                Equipment under lease

 10/1/1999       AP0183631           UCC1                  Michigan Heritage Bank                     Equipment under lease

 10/7/1999       AP0186582           UCC1                  GTE Leasing Corporation                    Equipment under lease

 10/8/1999       AP0187849           UCC1              Norwest Financial Leasing Inc.                 Equipment under lease

 10/8/1999       AP0187850           UCC1              Norwest Financial Leasing Inc.                 Equipment under lease

10/12/1999       AP0185402           UCC1               Ameritech Credit Corporation                  Equipment under lease

10/13/1999       AP0185810           UCC1               Alexander Capital Corporation                 Equipment under lease

 11/3/1999       AP0193228           UCC1             National City Leasing Corporation               Equipment under lease

 2/14/2002      20020460634          AMEND            National City Leasing Corporation               Equipment under lease

11/15/1999       AP0197603           UCC1              Pitney Bowes Credit Corporation                Equipment under lease

                                                   General Electric Capital Business Asset
 4/21/2000      20001150095          ASGN                    Funding Corporation                      Equipment under lease

12/13/1999       AP0202305           UCC1             Fleet Business Credit Corporation               Equipment under lease

12/23/1999       AP0204977           UCC1                TechTeam Capital Group LLC                   Equipment under lease

12/23/1999       AP0204978           UCC1                TechTeam Capital Group LLC                   Equipment under lease

12/23/1999       AP0204979           UCC1                TechTeam Capital Group LLC                   Equipment under lease

 1/25/2000       AP0208947           UCC1            Synleaseco Delaware Business Trust                 Land and Fixtures

 09/12/03       20032590192          AMEND           Synleaseco Delaware Business Trust                 Land and Fixtures
</TABLE>

<PAGE>

<TABLE>
<CAPTION>
FILING DATE     FILE NUMBER     TYPE OF FILING                  SECURED PARTY                      DESCRIPTION OF COLLATERAL
-----------    -------------    --------------    ----------------------------------------         ----------------------------
<S>            <C>              <C>               <C>                                              <C>
 2/28/2000       AP0222729           UCC1               Meridian Leasing Corporation                  Equipment under lease

 3/6/2000        AP0237205           UCC1                 El Camino Resources, Ltd.                   Equipment under lease

 3/7/2000        AP0219120           UCC1           Park National Bank & Trust of Chicago             Equipment under lease

 3/7/2000        AP0219121           UCC1           Park National Bank & Trust of Chicago             Equipment under lease

 3/7/2000        AP0219122           UCC1           Park National Bank & Trust of Chicago             Equipment under lease

 3/9/2000        AP0219845           UCC1          The CIT Group/Equipment Financing, Inc.            Equipment under lease

 4/6/2000        AP0230439           UCC1             Fleet Business Credit Corporation               Equipment under lease

 4/14/2000       AP0233065           UCC1               Meridian Leasing Corporation                  Equipment under lease

 6/13/2000      20001660123          ASGN                    Manufacturers Bank                       Equipment under lease

 4/17/2000       AP0233365           UCC1                 El Camino Resources, Ltd.                   Equipment under lease

 4/18/2000       AP0233976           UCC1             Fleet Business Credit Corporation               Equipment under lease

 5/24/2000       AP0242377           UCC1                 Citicorp Del Lease, Inc.                    Equipment under lease

 5/31/2000       AP0265076           UCC1             Newcourt Technologies Corporation               Equipment under lease

 6/5/2000        AP0245998           UCC1               Meridian Leasing Corporation                  Equipment under lease

 6/5/2000        AP0246377           UCC1                TechTeam Capital Group LLC                   Equipment under lease

 8/8/2000       20002240006          ASGN                    Manufacturers Bank                       Equipment under lease

 6/19/2000       AP0248542           UCC1             Newcourt Technologies Corporation               Equipment under lease

 6/23/2000       AP0250668           UCC1              Information Leasing Corporation                Equipment under lease

 6/28/2000       AP0251758           UCC1               Meridian Leasing Corporation                  Equipment under lease

 9/13/2000      20002930216          ASGN                    Manufacturers Bank                       Equipment under lease

 7/18/2000       AP0255194           UCC1                    Manufacturers Bank                       Equipment under lease

 7/26/2000       AP0267596           UCC1           Park National Bank & Trust of Chicago             Equipment under lease

 7/26/2000       AP0267597           UCC1           Park National Bank & Trust of Chicago             Equipment under lease

 7/31/2000       AP0260813           UCC1                    Manufacturers Bank                       Equipment under lease

 7/31/2000       AP0261210           UCC1                 El Camino Resources, Ltd.                   Equipment under lease

 7/31/2000       AP0260815           UCC1                    Manufacturers Bank                       Equipment under lease

 8/3/2000        AP0259222           UCC1               Meridian Leasing Corporation                  Equipment under lease

 8/10/2000       AP0261701           UCC1                    Manufacturers Bank                       Equipment under lease

 8/22/2000       AP0265235           UCC1               Meridian Leasing Corporation                  Equipment under lease

10/27/2000      20003460460          AMEND              Meridian Leasing Corporation                  Equipment under lease

 12/4/2000      20003570068          ASGN                    Manufacturers Bank                       Equipment under lease

 9/18/2000       AP280557            UCC1         StorageTek Financial Services Corporation           Equipment under lease

 9/18/2000       AP285793            UCC1               International Bank of Chicago                 Equipment under lease

 9/18/2000       AP285794            UCC1               International Bank of Chicago                 Equipment under lease

 9/20/2000       AP286264            UCC1                 El Camino Resources, Ltd.                   Equipment under lease

 10/6/2000       AP291661            UCC1               Meridian Leasing Corporation                  Equipment under lease

10/18/2000       AP286900            UCC1                 Citicorp Del Lease, Inc.                    Equipment under lease

10/20/2000       AP288325            UCC1                    Manufacturers Bank                       Equipment under lease

10/24/2000       AP288707            UCC1           Park National Bank & Trust of Chicago             Equipment under lease

 11/2/2000       AP290058            UCC1              Information Leasing Corporation                Equipment under lease

 11/2/2000       AP290059            UCC1              Information Leasing Corporation                Equipment under lease

 11/2/2000       AP290062            UCC1              Information Leasing Corporation                Equipment under lease

 11/2/2000       AP290063            UCC1              Information Leasing Corporation                Equipment under lease

 11/6/2000       AP298467            UCC1              Pitney Bowes Credit Corporation                Equipment under lease

                                                   General Electric Capital Business Asset
11/13/2000       AP300330            UCC1                    Funding Corporation                      Equipment under lease

12/22/2000       AP302820            UCC1           Park National Bank & Trust of Chicago             Equipment under lease

12/27/2000       AP304319            UCC1                     Programlease.com                               Software

 1/3/2001        AP309100            UCC1             Fleet Business Credit Corporation               Equipment under lease

 1/3/2001        AP309101            UCC1             Fleet Business Credit Corporation               Equipment under lease

 1/8/2001        AP306058            UCC1              Information Leasing Corporation                Equipment under lease

 1/10/2001       AP312517            UCC1           Park National Bank & Trust of Chicago             Equipment under lease

 2/5/2001        AP311871            UCC1                    Manufacturers Bank                       Equipment under lease
</TABLE>

<PAGE>

<TABLE>
<CAPTION>
FILING DATE     FILE NUMBER     TYPE OF FILING                  SECURED PARTY                      DESCRIPTION OF COLLATERAL
-----------    -------------    --------------    ----------------------------------------         ----------------------------
<S>            <C>              <C>               <C>                                              <C>
 2/5/2001        AP311888            UCC1             Albany Bank & Trust Company N.A.                Equipment under lease

 2/8/2001        AP312361            UCC1                  IBM Credit Corporation                     Equipment under lease

 3/8/2001        AP317510            UCC1              Information Leasing Corporation                Equipment under lease

 3/19/2001       AP321699            UCC1                  Hewlett-Packard Company                    Equipment under lease

 3/23/2001       AP322222            UCC1                  IBM Credit Corporation                     Equipment under lease

 3/23/2001       AP322495            UCC1             O/E Systems, Inc.dba M/C Leasing                Equipment under lease

 3/23/2001       AP322511            UCC1           Park National Bank & Trust of Chicago             Equipment under lease

 3/26/2001       AP333491            UCC1              Pitney Bowes Credit Corporation                Equipment under lease

 4/5/2001        AP337632            UCC1                      ICX Corporation                        Equipment under lease

 4/5/2001        AP337635            UCC1                      ICX Corporation                        Equipment under lease

 4/12/2001       AP337097            UCC1                      Mellon Leasing                         Equipment under lease

 4/17/2001       AP328497            UCC1                    Manufacturers Bank                       Equipment under lease

 4/30/2001       AP331651            UCC1                    Manufacturers Bank                       Equipment under lease

 4/30/2001       AP349317            UCC1              Pitney Bowes Credit Corporation                Equipment under lease

 8/6/2001       20012200508          ASGN            The Goodyear Tire & Rubber Company               Equipment under lease

 5/17/2001       AP346928            UCC1               Meridian Leasing Corporation                  Equipment under lease

 5/17/2001       AP346932            UCC1               Meridian Leasing Corporation                  Equipment under lease

 7/16/2001     OH00035988144         UCC1                    Manufacturers Bank                       Equipment under lease

 7/16/2001     OH00035988588         UCC1               Meridian Leasing Corporation                  Equipment under lease

 7/30/2001     OH00036585636         UCC1               Meridian Leasing Corporation                  Equipment under lease

 8/8/2001      OH00037016298         UCC1               Meridian Leasing Corporation                  Equipment under lease

 8/23/2001     OH00037626605         UCC1               Meridian Leasing Corporation                  Equipment under lease

 9/17/2001      20012610516          ASGN                    Manufacturers Bank                       Equipment under lease

 10/9/2001      20012840574          ASGN                    Manufacturers Bank                       Equipment under lease

 8/24/2001     OH00037728631         UCC1              Information Leasing Corporation                Equipment under lease

 8/24/2001     OH00037773292         UCC1           Park National Bank & Trust of Chicago             Equipment under lease

 8/27/2001     OH00037865984         UCC1               Alexander Capital Corporation                 Equipment under lease

 10/5/2001      20012820042          ASGN                    Manufacturers Bank                       Equipment under lease

 8/31/2001     OH00038051526         UCC1                    Manufacturers Bank                       Equipment under lease

 8/31/2001     OH00038052205         UCC1                    Manufacturers Bank                       Equipment under lease

 9/26/2001      20012710206          ASGN                    Manufacturers Bank                       Equipment under lease

 9/10/2001     OH00038406347         UCC1                    Manufacturers Bank                       Equipment under lease

 9/10/2001     OH00038406458         UCC1                    Manufacturers Bank                       Equipment under lease

 9/10/2001     OH00038406569         UCC1                    Manufacturers Bank                       Equipment under lease

 9/10/2001     OH00038431431         UCC1                     O/E Systems, Inc.                       Equipment under lease

 3/12/2002      20020730170          ASGN           Park National Bank & Trust of Chicago             Equipment under lease

 5/7/2002       20021290152          ASGN           General Electric Capital Corporation              Equipment under lease

 5/8/2002       20021300246          AMEND          General Electric Capital Corporation              Equipment under lease

 5/13/2002      20021340846          AMEND          General Electric Capital Corporation              Equipment under lease

 5/21/2002      20021430494          ASGN           General Electric Capital Corporation              Equipment under lease

 5/21/2002      20021430494          AMEND          General Electric Capital Corporation              Equipment under lease

 7/23/2002      20022050928          ASGN           General Electric Capital Corporation              Equipment under lease

 8/7/2002       20022210024          ASGN           General Electric Capital Corporation              Equipment under lease

 8/20/2002      20022340394          ASGN           General Electric Capital Corporation              Equipment under lease

 10/8/2002      20022830134          ASGN           General Electric Capital Corporation              Equipment under lease

10/15/2002      20022890368          AMEND          General Electric Capital Corporation              Equipment under lease

10/15/2002      20022890368          ASGN           General Electric Capital Corporation              Equipment under lease

11/19/2002      20023250136          ASGN           General Electric Capital Corporation              Equipment under lease

11/19/2002      20023250252          ASGN           General Electric Capital Corporation              Equipment under lease

 2/18/2003      20030510284          ASGN                First Bank of Highland Park                  Equipment under lease

 9/17/2001     OH00038629531         UCC1                    Manufacturers Bank                       Equipment under lease

 9/17/2001     OH00038630009         UCC1                    Manufacturers Bank                       Equipment under lease

 9/17/2001     OH00038630221         UCC1                    Manufacturers Bank                       Equipment under lease

 9/18/2001     OH00038742379         UCC1                      ICX Corporation                        Equipment under lease
</TABLE>

<PAGE>

<TABLE>
<CAPTION>
FILING DATE     FILE NUMBER     TYPE OF FILING                  SECURED PARTY                      DESCRIPTION OF COLLATERAL
-----------    -------------    --------------    ----------------------------------------         ----------------------------
<S>            <C>              <C>               <C>                                              <C>
 9/19/2001     OH00038783547         UCC1              Relational Funding Corporation                 Equipment under lease

 9/19/2001     OH00038783658         UCC1              Relational Funding Corporation                 Equipment under lease

 9/26/2001     OH00039058501         UCC1              Information Leasing Corporation                Equipment under lease

 9/26/2001     OH00039105532         UCC1               Meridian Leasing Corporation                  Equipment under lease

 9/28/2001     OH00039171894         UCC1           Park National Bank & Trust of Chicago             Equipment under lease

                                                  Key Equipment Finance, a Division of Key
 10/3/2001     OH00039461475         UCC1                  Corporate Capital, Inc.                    Equipment under lease

                                                  Key Equipment Finance, a Division of Key
 2/28/2002      20020630002          AMEND                 Corporate Capital, Inc.                    Equipment under lease

10/15/2001     OH00039886263         UCC1               Alexander Capital Corporation                 Equipment under lease

12/19/2001      20013380144          AMEND                   Manufacturers Bank                       Equipment under lease

10/23/2001     OH00040349884         UCC1                  Hewlett-Packard Company                    Equipment under lease

10/24/2001     OH00040365979         UCC1           Park National Bank & Trust of Chicago             Equipment under lease

10/26/2001     OH00040458673         UCC1           Park National Bank & Trust of Chicago             Equipment under lease

 11/6/2001     OH00040962672         UCC1                National City Leasing Corp.                  Equipment under lease

11/14/2001     OH00041356436         UCC1               Meridian Leasing Corporation                  Equipment under lease

11/14/2001     OH00041356981         UCC1               Meridian Leasing Corporation                  Equipment under lease

11/26/2001     OH00041763237         UCC1                National City Leasing Corp.                  Equipment under lease

11/28/2001     OH00041890024         UCC1                  Hewlett-Packard Company                    Equipment under lease

11/30/2001     OH00041991937         UCC1              Goodyear Aircraft Trust 2001-1                        Aircraft

 12/3/2001     OH00042189826         UCC1         Harwick Standard Distributing Corporation                 Chemicals

 1/9/2002       20020110032          AMEND        Harwick Standard Distribution Corporation           Equipment under lease

 12/4/2001     OH00042166323         UCC1               Alexander Capital Corporation                 Equipment under lease

                                                 MB Financial Bank, N.A., F/K/A Manufactures
 1/30/2002      20020310432          ASGN                           Bank                              Equipment under lease

 12/4/2001     OH00042166545         UCC1               Alexander Capital Corporation                 Equipment under lease

                                                 MB Financial Bank, N.A., F/K/A Manufactures
 1/25/2002      20020290386          ASGN                           Bank                              Equipment under lease

12/13/2001     OH00042660200         UCC1                  Hewlett-Packard Company                    Equipment under lease

12/13/2001     OH00042662335         UCC1               Meridian Leasing Corporation                  Equipment under lease

12/13/2001     OH00042662446         UCC1               Meridian Leasing Corporation                  Equipment under lease

12/13/2001     OH00042662557         UCC1               Meridian Leasing Corporation                  Equipment under lease

12/26/2001     OH00043159793         UCC1              Relational Funding Corporation                 Equipment under lease

12/26/2001     OH00043159915         UCC1              Relational Funding Corporation                 Equipment under lease

12/31/2001     OH00043318105         UCC1               Alexander Capital Corporation                 Equipment under lease

 1/31/2002      20020320616          ASGN                  MB Financial Bank, N.A.                    Equipment under lease

 1/2/2002      OH00043437238         UCC1                      NCR Corporation                        Equipment under lease

 1/2/2002      OH00043440831         UCC1          CIT Communications Finance Corporation             Equipment under lease

 1/8/2002      OH00043698220         UCC1               Meridian Leasing Corporation                        Equipment

 1/8/2002      OH00043698664         UCC1               Meridian Leasing Corporation                  Equipment under lease

 2/25/2002      20020580140          ASGN                  MB Financial Bank, N.A.                    Equipment under lease

 1/11/2002     OH00043853472         UCC1           Lasalle National Leasing Corporation              Equipment under lease

 2/11/2002     OH00045129126         UCC1                  Hewlett-Packard Company                    Equipment under lease

 2/12/2002     OH00045182774         UCC1          CIT Communications Finance Corporation             Equipment under lease

 2/25/2002     OH00045609821         UCC1              Information Leasing Corporation                Equipment under lease

 2/25/2002     OH00045645483         UCC1               Meridian Leasing Corporation                  Equipment under lease

 3/1/2002      OH00045821992         UCC1                  Hewlett-Packard Company                    Equipment under lease

 3/5/2002      OH00045991860         UCC1               Alexander Capital Corporation                 Equipment under lease

 3/5/2002      OH00046004153         UCC1               Alexander Capital Corporation                 Equipment under lease

 4/9/2002       20021010062          ASGN                  MB Financial Bank, N.A.                    Equipment under lease
</TABLE>

<PAGE>

<TABLE>
<CAPTION>
FILING DATE     FILE NUMBER     TYPE OF FILING                  SECURED PARTY                      DESCRIPTION OF COLLATERAL
-----------    -------------    --------------    ----------------------------------------         ----------------------------
<S>            <C>              <C>               <C>                                              <C>
 3/7/2002      OH00046117980         UCC1                  IBM Credit Corporation                     Equipment under lease

 3/12/2002      20020710080          AMEND                 IBM Credit Corporation                     Equipment under lease

 3/7/2002      OH00046132396         UCC1           Gatx Technology Services Corporation              Equipment under lease

 3/7/2002      OH00046132518         UCC1           Gatx Technology Services Corporation              Equipment under lease

 3/18/2002     OH00046594536         UCC1               Meridian Leasing Corporation                        Equipment

 3/18/2002     OH00046608608         UCC1                      ICX Corporation                        Equipment under lease

 3/21/2002     OH00046764850         UCC1               Alexander Capital Corporation                 Equipment under lease

 5/20/2002      20021420226          ASGN                  MB Financial Bank, N.A.                    Equipment under lease

 3/22/2002     OH00046822137         UCC1                  Hewlett-Packard Company                    Equipment under lease

 4/15/2002     OH00047909768         UCC1               Meridian Leasing Corporation                  Equipment under lease

 6/26/2002      20021790486          ASGN                  MB Financial Bank, N.A.                    Equipment under lease

 6/26/2002      20021790488          AMEND           The Goodyear Tire & Rubber Company               Equipment under lease

 4/18/2002     OH00048044886         UCC1           Lasalle National Leasing Corporation              Equipment under lease

 4/30/2002     OH00048606595         UCC1          CIT Communications Finance Corporation             Equipment under lease

 5/6/2002      OH00048882771         UCC1                  IBM Credit Corporation                     Equipment under lease

 5/6/2002      OH00048922383         UCC1               Alexander Capital Corporation                 Equipment under lease

 5/22/2002     OH00049706518         UCC1               Alexander Capital Corporation                 Equipment under lease

 5/29/2002     OH00049932072         UCC1           Lasalle National Leasing Corporation              equipment under lease

 6/12/2002     OH00050482434         UCC1               Sentry Financial Corporation                  Equipment under lease

 9/24/2002      20022690252          ASGN                  MB Financial Bank, N.A.                    Equipment under lease

 6/12/2002     OH00050485026         UCC1               Sentry Financial Corporation                  Equipment under lease

 9/24/2002      20022690266          ASGN                  MB Financial Bank, N.A.                    Equipment under lease

 6/17/2002     OH00050697075         UCC1               Alexander Capital Corporation                 Equipment under lease

 6/17/2002     OH00050713627         UCC1                  IBM Credit Corporation                     Equipment under lease

 6/18/2002     OH00050757043         UCC1                  IBM Credit Corporation                     Equipment under lease

 6/25/2002     OH00051043708         UCC1              Relational Funding Corporation                 Equipment under lease

 12/6/2002      20023440222          ASGN                First Bank of Highland Park                  Equipment under lease

 6/25/2002     OH00051048192         UCC1                  IBM Credit Corporation                     Equipment under lease

 6/27/2002     OH00051190739         UCC1                  IBM Credit Corporation                     Equipment under lease

 7/1/2002      OH00051313145         UCC1           Lasalle National Leasing Corporation              Equipment under lease

 7/8/2002      OH00051611046         UCC1                      ICX Corporation                        Equipment under lease

 7/12/2002     OH00051757498         UCC1              Information Leasing Corporation                Equipment under lease

 7/24/2002     OH00052287159         UCC1                  Hewlett-Packard Company                    Equipment under lease

 7/24/2002     OH00052319774         UCC1                  IBM Credit Corporation                     Equipment under lease

 7/25/2002     OH00052334857         UCC1          CIT Communications Finance Corporation             Equipment under lease

 7/29/2002     OH00052476049         UCC1               Meridian Leasing Corporation                  Equipment under lease

 8/1/2002      OH00052632192         UCC1                  IBM Credit Corporation                     Equipment under lease

 8/2/2002      OH00052683715         UCC1                  IBM Credit Corporation                     Equipment under lease

 8/5/2002      OH00052749523         UCC1                  IBM Credit Corporation                     Equipment under lease

 8/12/2002     OH00053015266         UCC1           Barrington Bank & Trust Company, N.A.             Equipment under lease

 8/12/2002     OH00053017280         UCC1           Lasalle National Leasing Corporation              Equipment under lease

 8/14/2002     OH00053168148         UCC1               Alexander Capital Corporation                 Equipment under lease

10/25/2002      20023020190          UCC3                  MB Financial Bank, N.A.                    Equipment under lease

 8/16/2002     OH00053238894         UCC1               Meridian Leasing Corporation                  Equipment under lease

 9/9/2002       20022530096          ASGN                  MB Financial Bank, N.A.                    Equipment under lease

10/21/2002      20022960166          ASGN                  MB Financial Bank, N.A.                          Equipment

 9/3/2002      OH00053820081         UCC1              Toyota Motor Credit Corporation                      Equipment

 9/9/2002      OH00054005600         UCC1               Meridian Leasing Corporation                  Equipment under lease

 9/10/2002     OH00054085466         UCC1           Lasalle National Leasing Corporation              Equipment under lease

 9/10/2002     OH00054085799         UCC1           Lasalle National Leasing Corporation              Equipment under lease

 9/10/2002     OH00054085911         UCC1           Lasalle National Leasing Corporation              Equipment under lease

 9/11/2002     OH00054123165         UCC1              Relational Funding Corporation                 Equipment under lease
</TABLE>

<PAGE>

<TABLE>
<CAPTION>
FILING DATE     FILE NUMBER     TYPE OF FILING                  SECURED PARTY                      DESCRIPTION OF COLLATERAL
-----------    -------------    --------------    ----------------------------------------         ----------------------------
<S>            <C>              <C>               <C>                                              <C>
 12/6/2002      20023440236          ASGN                First Bank of Highland Park                  Equipment under lease

 9/11/2002     OH00054123943         UCC1              Relational Funding Corporation                 Equipment under lease

 12/6/2002      20023440246          ASGN                First Bank of Highland Park                  Equipment under lease

 9/11/2002     OH00054124400         UCC1              Relational Funding Corporation                 Equipment under lease

 12/6/2002      20023440228          ASGN                First Bank of Highland Park                  Equipment under lease

                                                  Key Equipment Finance, a Division of Key
 9/12/2002     OH00054152631         UCC1                  Corporate Capital, Inc.                    Equipment under lease

 9/12/2002     OH00054184244         UCC1                      ICX Corporation                        Equipment under lease

 9/17/2002     OH00054331621         UCC1               Alexander Capital Corporation                 Equipment under lease

10/25/2002      20023020184          ASGN                  MB Financial Bank, N.A.                    Equipment under lease

 9/19/2002     OH00054440076         UCC1                Fleet Business Credit, LLC                   Equipment under lease

 9/19/2002     OH00054440521         UCC1                Fleet Business Credit, LLC                   Equipment under lease

 9/20/2002     OH00054463024         UCC1                Tennant Financial Services                   Equipment under lease

 9/23/2002     OH00054509810         UCC1               Alexander Capital Corporation                 Equipment under lease

 9/30/2002     OH00054787909         UCC1               Pacific Century Leasing, Inc.                 Equipment under lease

 1/3/2003       20030060608          AMEND              Bank of Hawaii Leasing, Inc.                  Equipment under lease

 9/30/2002     OH00054788244         UCC1               Pacific Century Leasing, Inc.                 Equipment under lease

 8/29/2003      20032460212          AMEND              Bank of Hawaii Leasing, Inc.                  Equipment under lease

 10/3/2002     OH00054928535         UCC1         StorageTek Financial Services Corporation           Equipment under lease

 10/3/2002     OH00054950259         UCC1             Siemens Financial Services, Inc.                Equipment under lease

 8/11/2003      20032240540          AMEND            Siemens Financial Services, Inc.                Equipment under lease

 10/3/2002     OH00054950471         UCC1             Siemens Financial Services, Inc.                Equipment under lease

10/15/2002     OH00055330519         UCC1                    Sequel Capital, LLC                      Equipment under lease

10/17/2002     OH00055496094         UCC1                      ICX Corporation                        Equipment under lease

10/17/2002     OH00055527930         UCC1                  UPS Capital Corporation                    Equipment under lease

10/21/2002     OH00055577329         UCC1               Meridian Leasing Corporation                  Equipment under lease

 1/13/2003      20030140572          ASGN                First Bank of Highland Park                  Equipment under lease

10/24/2002     OH00055758888         UCC1              Information Leasing Corporation                Equipment under lease

10/24/2002     OH00055766097         UCC1               Alexander Capital Corporation                 Equipment under lease

11/22/2002      20023290564          ASGN                  MB Financial Bank, N.A.                    Equipment under lease

10/24/2002     OH00055776331         UCC1                  IBM Credit Corporation                     Equipment under lease

10/28/2002     OH00055924508         UCC1                Fleet Business Credit, LLC                   Equipment under lease

 11/4/2002     OH00056181341         UCC1               Meridian Leasing Corporation                  Equipment under lease

 11/4/2002     OH00056213300         UCC1              Information Leasing Corporation                Equipment under lease

11/26/2002     OH00057124988         UCC1           General Electric Capital Corporation              Equipment under lease

 12/3/2002     OH00057323778         UCC1           Gatx Technology Services Corporation              Equipment under lease

12/10/2002     OH00057656985         UCC1                    D.L. Peterson Trust                      Equipment under lease

12/19/2002     OH00058092829         UCC1             Siemens Financial Services, Inc.                Equipment under lease

12/23/2002     OH00058198015         UCC1               Meridian Leasing Corporation                  Equipment under lease

12/26/2002     OH00058297671         UCC1               Ameritech Credit Corporation                  Equipment under lease

12/31/2002     OH00058466549         UCC1           Gatx Technology Services Corporation              Equipment under lease

 1/6/2003      OH00058613582         UCC1               Ameritech Credit Corporation                  Equipment under lease

 1/10/2003     OH00058905965         UCC1               Yale Financial Services, Inc.                 Equipment under lease
</TABLE>

<PAGE>

<TABLE>
<CAPTION>
FILING DATE     FILE NUMBER     TYPE OF FILING                  SECURED PARTY                      DESCRIPTION OF COLLATERAL
-----------    -------------    --------------    ----------------------------------------         ----------------------------
<S>            <C>              <C>               <C>                                              <C>
 1/13/2003     OH00058969181         UCC1           Lasalle National Leasing Corporation              Equipment under lease

 1/17/2003     OH00059144922         UCC1           Lasalle National Leasing Corporation              Equipment under lease

 1/22/2003     OH00059271719         UCC1               Ameritech Credit Corporation                  Equipment under lease

 1/22/2003     OH00059272276         UCC1               Ameritech Credit Corporation                  Equipment under lease

 1/27/2003     OH00059398595         UCC1               Ameritech Credit Corporation                  Equipment under lease

 1/29/2003     OH00059486794         UCC1               Alexander Capital Corporation                 Equipment under lease

 1/29/2003     OH00059492989         UCC1               Alexander Capital Corporation                 Equipment under lease

                                                   Cupertino National Bank c/o Greater Bay
 1/31/2003     OH00059559921         UCC1                          Capital                            Equipment under lease

 2/6/2003      OH00059796620         UCC1                 Zions Credit Corporation                    Equipment under lease

 2/6/2003      OH00059796842         UCC1                 Zions Credit Corporation                    Equipment under lease

 2/10/2003     OH00059864463         UCC1               Ameritech Credit Corporation                  Equipment under lease

 4/2/2003       20030940160          AMEND              Ameritech Credit Corporation                  Equipment under lease

 2/10/2003     OH00059868734         UCC1                      IBM Credit LLC                         Equipment under lease

 2/11/2003     OH00059956822         UCC1                      IBM Credit LLC                         Equipment under lease

 2/12/2003     OH00060007036         UCC1               Ameritech Credit Corporation                  Equipment under lease

 2/12/2003     OH00060007147         UCC1               Ameritech Credit Corporation                  Equipment under lease

 2/14/2003     OH00060087458         UCC1               Meridian Leasing Corporation                  Equipment under lease

 5/13/2003      20031350328          ASGN                  MB Financial Bank, N.A.                    Equipment under lease

 2/21/2003     OH00060294679         UCC1          CIT Communications Finance Corporation             Equipment under lease

 2/21/2003     OH00060322701         UCC1                   United Defense, L.P.                           Inventory

 3/6/2003      OH00060726121         UCC1                      IBM Credit LLC                         Equipment under lease

 3/11/2003     OH00060912530         UCC1               Alexander Capital Corporation                 Equipment under lease

 5/2/2003       20031180254          ASGN                  MB Financial Bank, N.A.                    Equipment under lease

 3/12/2003     OH00060987224         UCC1               Alexander Capital Corporation                 Equipment under lease

 5/2/2003       20031180256          ASGN                  MB Financial Bank, N.A.                    Equipment under lease

 3/18/2003     OH00061178816         UCC1               Ameritech Credit Corporation                  Equipment under lease

 3/21/2003     OH00061352856         UCC1               Ameritech Credit Corporation                  Equipment under lease

 4/2/2003      OH00061817256         UCC1               Ameritech Credit Corporation                  Equipment under lease

 4/2/2003      OH00061825354         UCC1               Ameritech Credit Corporation                  Equipment under lease

 5/2/2003       20031250302          AMEND              Ameritech Credit Corporation                  Equipment under lease

 4/2/2003      OH00061825687         UCC1               Ameritech Credit Corporation                  Equipment under lease
</TABLE>

<PAGE>

<TABLE>
<CAPTION>
FILING DATE     FILE NUMBER     TYPE OF FILING                  SECURED PARTY                      DESCRIPTION OF COLLATERAL
-----------    -------------    --------------    ----------------------------------------         ----------------------------
<S>            <C>              <C>               <C>                                              <C>
 4/2/2003      OH00061826033         UCC1               Ameritech Credit Corporation                  Equipment under lease

                                                                                                      Accounts, Inventory,
 4/4/2003      OH00061895876         UCC1                    JPMorgan Chase Bank                         Equipment, etc.

                                                                                                      Partial release on assets
 8/22/2003      20032370294          AMEND                   JPMorgan Chase Bank                               sold

                                                                                                      Partial release on assets
 8/22/2003      20032370294        RELEASE                   JPMorgan Chase Bank                               sold

 4/7/2003      OH00061945944         UCC1                      IBM Credit LLC                         Equipment under lease

 4/25/2003     OH00062869236         UCC1               Meridian Leasing Corporation                  Equipment under lease

 4/25/2003     OH00062870360         UCC1               Meridian Leasing Corporation                  Equipment under lease

 5/8/2003      OH00063457507         UCC1                  UPS Capital Corporation                    Equipment under lease

 5/9/2003      OH00063534349         UCC1             Siemens Financial Services, Inc.                Equipment under lease

 5/12/2003     OH00063648411         UCC1               Alexander Capital Corporation                 Equipment under lease

 5/30/2003     OH00064435350         UCC1               Meridian Leasing Corporation                  Equipment under lease

 5/30/2003     OH00064435572         UCC1               Meridian Leasing Corporation                  Equipment under lease

 8/18/2003      20032180336          AMEND              Meridian Leasing Corporation                  Equipment under lease

 5/30/2003     OH00064435794         UCC1               Meridian Leasing Corporation                  Equipment under lease

 5/30/2003     OH00064435916         UCC1               Meridian Leasing Corporation                  Equipment under lease

 8/4/2003       20032180338          AMEND              Meridian Leasing Corporation                  Equipment under lease

 6/12/2003     OH00064974998         UCC1               Meridian Leasing Corporation                  Equipment under lease

 6/12/2003     OH00064975344         UCC1               Meridian Leasing Corporation                  Equipment under lease

 8/4/2003       20032180330          AMEND              Meridian Leasing Corporation                  Equipment under lease

 6/23/2003     OH00065417030         UCC1               Meridian Leasing Corporation                  Equipment under lease

 6/23/2003     OH00065417141         UCC1               Meridian Leasing Corporation                  Equipment under lease

 7/1/2003      OH00065784885         UCC1          CIT Communications Finance Corporation             Equipment under lease

 7/8/2003      OH00065988281         UCC1                      IBM Credit LLC                         Equipment under lease

 8/5/2003      OH00067036791         UCC1               Alexander Capital Corporation                 Equipment under lease

 9/9/2003       20032530484          ASGN                  MB Financial Bank, N.A.                    Equipment under lease

 8/29/2003     OH00067942429         UCC1           Gatx Technology Services Corporation              Equipment under lease

 9/2/2003      OH00068024000         UCC1               Bank of Hawaii Leasing, Inc.                  Equipment under lease

 9/4/2003      OH00068112643         UCC1                 Fleet Business Credit LLC                   Equipment under lease

 9/16/2003     OH00068545751         UCC1            Synleaseco Delaware Business Trust               Land and Fixtures

 9/16/2003     OH00068545862         UCC1            Synleaseco Delaware Business Trust               Land and Fixtures

 9/22/2003     OH00068751637         UCC1               Meridian Leasing Corporation                  Equipment under lease

 9/22/2003     OH00068763228         UCC1                Ontario Credit Corporation                   Equipment under lease

 10/3/2003     OH00069530589         UCC1             Siemens Financial Services, Inc.                Equipment under lease

10/14/2003     OH00069467796         UCC1               Meridian Leasing Corporation                  Equipment under lease

10/20/2003     OH00069725986         UCC1                      EMC Corporation                        Equipment under lease

10/20/2003     OH00069728023         UCC1                      EMC Corporation                        Equipment under lease

10/20/2003     OH00069763895         UCC1               Meridian Leasing Corporation                  Equipment under lease

10/20/2003     OH00069798323         UCC1              Toyota Motor Credit Corporation                Equipment under lease

                                                  ExxonMobil Chemical Company a Division of
 11/4/2003     OH00070260054         UCC1                  Exxon Mobil Corporation                          Chemicals

 12/5/2003     OH00071524651         UCC1                    D.L. Peterson Trust                      Equipment under lease

12/22/2003     OH00072134079         UCC1               Meridian Leasing Corporation                  Equipment under lease

12/23/2003     OH00072086581         UCC1                 Rhein Chemie Corporation                        Raw Materials

12/29/2003      20033630444          AMEND                Rhein Chemie Corporation                        Raw Materials

12/29/2003     OH00072236227         UCC1                 Rhein Chemie Corporation                        Raw Materials
</TABLE>

<PAGE>

<TABLE>
<CAPTION>
FILING DATE     FILE NUMBER     TYPE OF FILING                  SECURED PARTY                      DESCRIPTION OF COLLATERAL
-----------    -------------    --------------    ----------------------------------------         ----------------------------
<S>            <C>              <C>               <C>                                              <C>
 1/2/2004      OH00072485517         UCC1         The CIT Group / Equipment Financing Inc.            Equipment under lease

 1/21/2004     OH00073084801         UCC1                     Xerox Corporation                       Equipment under lease

 2/2/2004      OH00073453137         UCC1                    Alliance Bank, N.A.                      Equipment under lease

 2/10/2004     OH00073795010         UCC1                    Alliance Bank, N.A.

 2/10/2004     OH00073794886         UCC1                    Alliance Bank, N.A.

 2/23/2004     OH00074136126         UCC1              Information Leasing Corporation

 3/5/2004      OH00074602983         UCC1              Toyota Motor Credit Corporation

 3/15/2004     OH00074875900         UCC1                 Wilmington Trust Company

 3/18/2004     OH00075044889         UCC1               Barloworld Fleet Leasing, LLC

 3/22/2004     OH00075139729         UCC1               Meridian Leasing Corporation

 3/22/2004     OH00075139618         UCC1               Meridian Leasing Corporation

 3/22/2004     OH00075139507         UCC1               Meridian Leasing Corporation

 3/22/2004     OH00075139496         UCC1               Meridian Leasing Corporation

 3/30/2004     OH00075489366         UCC1               Meridian Leasing Corporation

 3/30/2004     OH00075489669         UCC1               Meridian Leasing Corporation

 3/30/2004     OH00075489811         UCC1               Meridian Leasing Corporation

 3/30/2004     OH00075490501         UCC1               Meridian Leasing Corporation

 3/30/3004     OH00075489033         UCC1               Meridian Leasing Corporation

 3/30/2004     OH0007590167          UCC1               Meridian Leasing Corporation

 3/30/2004     OH00075490389         UCC1               Meridian Leasing Corporation

 3/30/2004     OH00075490490         UCC1               Meridian Leasing Corporation

 4/2/2004      OH00075627633         UCC1              Information Leasing Corporation

 4/12/2004      20041050716          AMEND             Information Leasing Corporation

 4/14/2004     OH00075909449         UCC1          Technology Investment Partners, L.L.C.

 4/15/2004     OH00076103745         UCC1                Ontario Credit Corporation

 4/16/2004     OH00076179774         UCC1                    Alliance Bank, N.A.

 4/16/2004     OH00076179774         UCC1                Ontario Credit Corporation

 4/19/2004     OH00076252023         UCC1               Meridian Leasing Corporation
</TABLE>

<PAGE>

<TABLE>
<CAPTION>
FILING DATE     FILE NUMBER     TYPE OF FILING                  SECURED PARTY                      DESCRIPTION OF COLLATERAL
-----------    -------------    --------------    ----------------------------------------         ----------------------------
<S>            <C>              <C>               <C>                                              <C>
 4/19/2004     OH00076251900         UCC1               Meridian Leasing Corporation

 4/28/2004     OH00076551047         UCC1                    Herc Exchange, LLC

 5/14/2004     OH00077299931         UCC1                    Alliance Bank, N.A.

 5/14/2004     OH00077299931         UCC1                Ontario Credit Corporation

 5/20/2004     OH00077343714         UCC1          Technology Investment Partners, L.L.C.

 5/26/2004     OH00077519434         UCC1          Technology Investment Partners, L.L.C.

 5/26/2004     OH00077686598         UCC1               Alexander Capital Corporation

 6/1/2004      OH00077868170         UCC1               Meridian Leasing Corporation

 6/2/2004      OH00077950195         UCC1               Ameritech Credit Corporation

 6/17/2004     OH00078549923         UCC1                Springs Leasing Corporation

 6/24/2004      20041760706          ASGN                  MB Financial Bank, N.A.

 7/13/2004     OH00079372424         UCC1                      EMC Corporation

 7/13/2004     OH00079372424         UCC1                 Fleet Business Credit LLC

 7/14/2004     OH00079457808         UCC1                      EMC Corporation

 7/14/2004     OH00079457808         UCC1                 Fleet Business Credit LLC

 7/29/2004     OH00080030564         UCC1               Alexander Capital Corporation

 8/4/2004       20042180630          ASGN             National City Leasing Corporation               Equipment under lease

                                                                                                      Accounts, Inventory,
 8/19/2004     OH00080690815         UCC1                    JPMorgan Chase Bank                        Equipment, etc.

 8/23/2004     OH00080790049         UCC1               Ameritech Credit Corporation                  Equipment under lease

 8/27/2004     OH00080974534         UCC1               Ameritech Credit Corporation                  Equipment under lease

 8/27/2004     OH00080974645         UCC1               Ameritech Credit Corporation                  Equipment under lease

 8/27/2004     OH00080974867         UCC1               Ameritech Credit Corporation                  Equipment under lease

 8/27/2004     OH00080975767         UCC1               Ameritech Credit Corporation                  Equipment under lease

 8/27/2004     OH00080975324         UCC1               Ameritech Credit Corporation                  Equipment under lease

 8/27/2004     OH00080975980         UCC1               Ameritech Credit Corporation                  Equipment under lease

 8/27/2004     OH00080976992         UCC1               Ameritech Credit Corporation                  Equipment under lease

 8/27/2004     OH00080977237         UCC1               Ameritech Credit Corporation                  Equipment under lease

 8/27/2004     OH00080977671         UCC1               Ameritech Credit Corporation                  Equipment under lease

 8/27/2004     OH00080977893         UCC1               Ameritech Credit Corporation                  Equipment under lease

 8/27/2004     OH00080978138         UCC1               Ameritech Credit Corporation                  Equipment under lease

 8/27/2004     OH00080975091         UCC1               Ameritech Credit Corporation                  Equipment under lease

 8/27/2004     OH00080975768         UCC1               Ameritech Credit Corporation                  Equipment under lease

 8/31/2004     OH00081012911         UCC1               Ameritech Credit Corporation                  Equipment under lease

 8/30/2004     OH00081020908         UCC1               Ameritech Credit Corporation                  Equipment under lease

 8/30/2004     OH00081020231         UCC1               Ameritech Credit Corporation                  Equipment under lease

 8/30/2004     OH00081021021         UCC1               Ameritech Credit Corporation                  Equipment under lease

 8/30/2004     OH00081020564         UCC1               Ameritech Credit Corporation                  Equipment under lease

 8/30/2004     OH00081020897         UCC1               Ameritech Credit Corporation                  Equipment under lease

 8/31/2004     OH00081013034         UCC1               Ameritech Credit Corporation                  Equipment under lease
</TABLE>

<PAGE>

<TABLE>
<CAPTION>
FILING DATE     FILE NUMBER     TYPE OF FILING                  SECURED PARTY                      DESCRIPTION OF COLLATERAL
-----------    -------------    --------------    ----------------------------------------         ----------------------------
<S>            <C>              <C>               <C>                                              <C>
 9/21/2004     OH00081703653         UCC1               Alexander Capital Corporation                 Equipment under lease

 9/27/2004     OH00081863732         UCC1               Meridian Leasing Corporation                  Equipment under lease

 9/29/2004     OH00081965324         UCC1                  Citicorp Leasing, Inc.

 10/4/2004      20042800228          ASGN               Meridian Leasing Corporation                  Equipment under lease

 10/8/2004     OH00082283036         UCC1               Ameritech Credit Corporation                  Equipment under lease

 10/8/2004     OH00082283470         UCC1               Ameritech Credit Corporation                  Equipment under lease

 10/8/2004     OH00082283581         UCC1               Ameritech Credit Corporation                  Equipment under lease

 10/8/2004     OH00082283814         UCC1               Ameritech Credit Corporation                  Equipment under lease

 10/8/2004     OH00082284048         UCC1               Ameritech Credit Corporation                  Equipment under lease

 10/8/2004     OH00082284260         UCC1               Ameritech Credit Corporation                  Equipment under lease

10/15/2004      20042930272          ASGN               Meridian Leasing Corporation                  Equipment under lease

10/24/2004      20042990122          ASGN                  MB Financial Bank, N.A.                    Equipment under lease

10/28/2004     OH00082950718         UCC1               Ameritech Credit Corporation                  Equipment under lease

10/29/2004     OH00083008328         UCC1               Ameritech Credit Corporation                  Equipment under lease

 11/1/2004     OH00083092688         UCC1               Alexander Capital Corporation                 Equipment under lease

 11/1/2004     OH00083092911         UCC1               Alexander Capital Corporation                 Equipment under lease

 11/2/2004      20043090148          AMEND              Ameritech Credit Corporation                  Equipment under lease

 11/2/2004      20043090126          AMEND              Ameritech Credit Corporation                  Equipment under lease

 11/2/2004     OH00083120719         UCC1               Ameritech Credit Corporation                  Equipment under lease

 11/2/2004     OH00083122390         UCC1               Ameritech Credit Corporation                  Equipment under lease

 11/2/2004     OH00083122512         UCC1               Ameritech Credit Corporation                  Equipment under lease

 11/2/2004     OH00083122845         UCC1               Ameritech Credit Corporation                  Equipment under lease

 11/3/2004     OH00083171333         UCC1               Alexander Capital Corporation                 Equipment under lease

 11/4/2004     OH00083199886         UCC1                      IBM credit LLC

 11/5/2004     OH00083236028         UCC1               Ameritech Credit Corporation                  Equipment under lease

 11/5/2004     OH00083236917         UCC1               Ameritech Credit Corporation                  Equipment under lease

 11/8/2004     OH00083343560         UCC1               Meridian Leasing Corporation                  Equipment under lease

11/24/2004     OH00083838660         UCC1               Meridian Leasing Corporation                  Equipment under lease

11/24/2004     OH00083838882         UCC1               Meridian Leasing Corporation                  Equipment under lease

 12/3/2004     OH00084164692         UCC1               Ameritech Credit Corporation                  Equipment under lease

 12/3/2004     OH00084164703         UCC1               Ameritech Credit Corporation                  Equipment under lease

 12/3/2004     OH00084164814         UCC1               Ameritech Credit Corporation                  Equipment under lease

12/17/2004     OH00084683218         UCC1               Meridian Leasing Corporation                  Equipment under lease

12/22/2004     OH00084839350         UCC1               Ameritech Credit Corporation                  Equipment under lease

12/27/2004     OH00084889416         UCC1               Ameritech Credit Corporation                  Equipment under lease

12/27/2004     OH00084890095         UCC1               Ameritech Credit Corporation                  Equipment under lease

12/30/2004     OH00085078428         UCC1                      Citibank, N.A.                         Accounts Receivable

 1/5/2005      OH00085277874         UCC1               Alexander Capital Corporation                 Equipment under lease

 2/2/2005       20050330788          ASGN               Alexander Capital Corporation                 Equipment under lease

 1/11/2005     OH00085455418         UCC1               Ameritech Credit Corporation                  Equipment under lease

 1/11/2005     OH00085455741         UCC1               Ameritech Credit Corporation                  Equipment under lease

 1/19/2005     OH00085687156         UCC1              Toyota Motor Credit Corporation                Equipment under lease

 1/19/2005     OH00085687156         UCC1           Prolift Industrial Equipment Co., LLC             Equipment under lease

                                                                                                      Accounts, Contract Rights
 1/24/2005     OH00085809449         UCC1                 CSA Financial Corporation                       and Equipment

 2/2/2005      OH00086090253         UCC1               Ameritech Credit Corporation                  Equipment under lease

 2/8/2005      OH00086266317         UCC1               AIR LIQUIDE INDUSTRIAL U S LP                 Equipment under lease

 2/24/2005     OH00086699203         UCC1                   Crown Credit Company                      Equipment under lease

 2/25/2005     OH00086770861         UCC1                 CSA Financial Corporation                   Equipment under lease

 2/28/2005     OH00086844000         UCC1                 CSA Financial Corporation                   Equipment under lease

 2/28/2005     OH00086844111         UCC1                 CSA Financial Corporation                   Equipment under lease

 3/1/2005      OH00086881907         UCC1               Alexander Capital Corporation                 Equipment under lease

 3/1/2005      OH00086882020         UCC1                     MB Financial N.A.                       Equipment under lease

 3/2/2005      OH00086885490         UCC1               Meridian Leasing Corporation                  Equipment under lease
</TABLE>

<PAGE>

<TABLE>
<CAPTION>
FILING DATE     FILE NUMBER     TYPE OF FILING                  SECURED PARTY                      DESCRIPTION OF COLLATERAL
-----------    -------------    --------------    ----------------------------------------         ----------------------------
<S>            <C>              <C>               <C>                                              <C>
 3/2/2005      OH00086935457         UCC1               Alexander Capital Corporation                 Equipment under lease

 3/2/2005      OH00086936358         UCC1               Alexander Capital Corporation                 Equipment under lease

 3/2/2005      OH00086936681         UCC1               Alexander Capital Corporation                 Equipment under lease

 3/3/2004      OH00086874700         UCC1               Ameritech Credit Corporation                  Equipment under lease

 3/9/2005      OH00087119286         UCC1               Alexander Capital Corporation                 Equipment under lease

 3/10/2005     OH00087164625         UCC1               Alexander Capital Corporation                 Equipment under lease

 3/11/2005     OH00087208275         UCC1               Alexander Capital Corporation                 Equipment under lease

 3/11/2005     OH00087208497         UCC1               Alexander Capital Corporation                 Equipment under lease

 3/14/2005     OH00087291856         UCC1                 CSA Financial Corporation                   Equipment under lease

 3/16/2005     OH00087331913         UCC1               Ameritech Credit Corporation                  Equipment under lease

 3/18/2005     OH00087452282         UCC1               Alexander Capital Corporation                 Equipment under lease

 3/18/2005     OH00087452393         UCC1               Alexander Capital Corporation                 Equipment under lease

 3/22/2005      20050810574          ASGN                  MB Financial Bank, N.A.                    Equipment under lease

 3/22/2005      20050810654          ASGN                  MB Financial Bank, N.A.                    Equipment under lease

 3/22/2005      20050810610          ASGN                  MB Financial Bank, N.A.                    Equipment under lease

 3/24/2005      20050830116          ASGN                  MB Financial Bank, N.A.                    Equipment under lease

 3/24/2005      20050830408          ASGN                  MB Financial Bank, N.A.                    Equipment under lease

 3/24/2005      20050830410          ASGN                  MB Financial Bank, N.A.                    Equipment under lease

 3/24/2005      20050830118          ASGN                  MB Financial Bank, N.A.                    Equipment under lease

 3/30/2005     OH00087813298         UCC1               Alexander Capital Corporation                 Equipment under lease

 4/4/2005      OH00087980807         UCC1                 CSA Financial Corporation                   Equipment under lease

 4/4/2005      OH00087981031         UCC1                 CSA Financial Corporation                   Equipment under lease

 4/4/2005      OH00087981142         UCC1                 CSA Financial Corporation                   Equipment under lease

 4/4/2005      OH00087981253         UCC1                 CSA Financial Corporation                   Equipment under lease

 4/4/2005      OH00087981475         UCC1                 CSA Financial Corporation                   Equipment under lease

 4/4/2005      OH00087981586         UCC1                 CSA Financial Corporation                   Equipment under lease

 4/5/2005       20050950360          ASGN                  MB Financial Bank, N.A.                    Equipment under lease

 4/6/2005      OH00088052700         UCC1                Raymond Leasing Corporation                       Equipment

 4/13/2005     OH00088235738         UCC1                    PolyOne Corporation                           Equipment

 4/13/2005     OH00088255083         UCC1          De Lage Landen Financial Services, Inc.            Equipment under lease

                                                                                                      Accounts, Inventory,
 4/13/2005     OH00088298053         UCC1                    JPMorgan Chase Bank                        Equipment, etc.

 4/14/2005     OH00088318532         UCC1                      Relational, LLC                        Present and future goods

                                                                                                      Accounts, Inventory,
 4/14/2005     OH00088359255         UCC1           Deutsche Bank Trust Company Americas                Equipment, etc.

 4/15/2005     OH00088388943         UCC1                 Wilmington Trust Company                    All assets of the debtor

 4/18/2005     OH00088369600         UCC1               Ameritech Credit Corporation                  Equipment under lease

 4/18/2005     OH00088375017         UCC1               Ameritech Credit Corporation                  Equipment under lease

 4/18/2005     OH00088376463         UCC1               Ameritech Credit Corporation                  Equipment under lease

 4/18/2005     OH00088387820         UCC1               Ameritech Credit Corporation                  Equipment under lease

 4/29/2005     OH00088962709         UCC1               Alexander Capital Corporation                 Equipment under lease

 4/29/2005     OH00088962810         UCC1               Alexander Capital Corporation                 Equipment under lease

 5/5/2005       20051250158          ASGN                  MB Financial Bank, N.A.                    Equipment under lease

 5/6/2005      OH00089083423         UCC1               Ameritech Credit Corporation                  Equipment under lease

 5/6/2005      OH00089083534         UCC1               Ameritech Credit Corporation                  Equipment under lease

 5/6/2005      OH00089083756         UCC1               Ameritech Credit Corporation                  Equipment under lease

 5/6/2005      OH00089094446         UCC1               Ameritech Credit Corporation                  Equipment under lease

 5/6/2005      OH00089096137         UCC1               Ameritech Credit Corporation                  Equipment under lease

 5/6/2005      OH00089096248         UCC1               Ameritech Credit Corporation                  Equipment under lease

 5/6/2005      OH00089096359         UCC1               Ameritech Credit Corporation                  Equipment under lease

 5/9/2005      OH00089151933         UCC1               Ameritech Credit Corporation                  Equipment under lease

 5/16/2005     OH00089438799         UCC1               Ameritech Credit Corporation                  Equipment under lease

 5/16/2005     OH00089465685         UCC1               Summit County Port Authority                  Equipment under lease
</TABLE>

<PAGE>

<TABLE>
<CAPTION>
FILING DATE     FILE NUMBER     TYPE OF FILING                  SECURED PARTY                      DESCRIPTION OF COLLATERAL
-----------    -------------    --------------    ----------------------------------------         ----------------------------
<S>            <C>              <C>               <C>                                              <C>
 5/20/2005      20051400528          ASGN                  MB Financial Bank, N.A.                    Equipment under lease

 5/20/2005      20051400504          ASGN                  MB Financial Bank, N.A.                    Equipment under lease

 5/20/2005     OH00089692584         UCC1               Meridian Leasing Corporation                  Equipment under lease

 5/23/2005     OH00089760772         UCC1               Alexander Capital Corporation                 Equipment under lease

 5/23/2005     OH00089761784         UCC1               Alexander Capital Corporation                 Equipment under lease

 5/24/2005     OH00089696422         UCC1               Ameritech Credit Corporation                  Equipment under lease

 5/25/2005     OH00089860017         UCC1               Alexander Capital Corporation                 Equipment under lease

 5/25/2005     OH00089860340         UCC1               Alexander Capital Corporation                 Equipment under lease

 5/25/2005     OH00089860895         UCC1               Alexander Capital Corporation                 Equipment under lease

 6/6/2005       20051570562          ASGN               Alexander Capital Corporation                 Equipment under lease

 6/6/2005       20051570080          ASGN                  MB Financial Bank, N.A.                    Equipment under lease

 6/9/2005       20051600420          ASGN                  MB Financial Bank, N.A.                    Equipment under lease

 6/9/2005       20051600156          ASGN                  MB Financial Bank, N.A.                    Equipment under lease

 6/9/2005       20051600410          ASGN                  MB Financial Bank, N.A.                    Equipment under lease

 6/10/2005     OH00090269066         UCC1               Ameritech Credit Corporation                  Equipment under lease

 6/15/2005      20051660214          AMEND              Ameritech Credit Corporation                  Equipment under lease

 6/16/2005     OH00090537823         UCC1               Alexander Capital Corporation                 Equipment under lease

 6/16/2005     OH00090538279         UCC1               Alexander Capital Corporation                 Equipment under lease

 6/17/2005     OH00090576077         UCC1               Alexander Capital Corporation                 Equipment under lease

 6/20/2005     OH00090563818         UCC1               CIT Technologies Corporation                  Equipment under lease

 6/27/2005      20051790446          TERM                Springs Leasing Corporation

 6/29/2005      20051800064          AMEND                   D.L. Peterson trust                      Equipment under lease

 6/30/2005      20051810306          ASGN                  MB Financial Bank, N.A.                    Equipment under lease

 6/30/2005      20051810032          ASGN                  MB Financial Bank, N.A.                    Equipment under lease

 7/1/2005      OH00090997938         UCC1               Meridian Leasing Corporation                  Equipment under lease

 7/5/2005      OH00091004158         UCC1               Ameritech Credit Corporation                  Equipment under lease

 7/5/2005      OH00091054981         UCC1               Alexander Capital Corporation                 Equipment under lease

 7/6/2005      OH00091160188         UCC1               Alexander Capital Corporation                 Equipment under lease

 7/8/2005       20051890076          AMEND                   D.L. Peterson trust                      Equipment under lease

 7/8/2005      OH00091139709         UCC1               Ameritech Credit Corporation                  Equipment under lease

 7/8/2005      OH00091163114         UCC1               Ameritech Credit Corporation                  Equipment under lease

 7/8/2005      OH00091163225         UCC1               Ameritech Credit Corporation                  Equipment under lease

 7/11/2005     OH00091243548         UCC1                   Merrill Lynch Capital                     Equipment under lease

 7/22/2005     OH00091599036         UCC1               Ameritech Credit Corporation                  Equipment under lease

 7/29/2005      2005100444           AMEND                   D.L. Peterson trust                      Equipment under lease

 8/1/2005      OH00091913812         UCC1               Alexander Capital Corporation                 Equipment under lease

 8/4/2005      OH00091971076         UCC1               Ameritech Credit Corporation                  Equipment under lease

 8/4/2005      OH00091969930         UCC1               Ameritech Credit Corporation                  Equipment under lease

 8/4/2005      OH00091956337         UCC1           Banc of America Leasing & Capital LLC             Equipment under lease

 8/8/2005      OH00092011699         UCC1               Ameritech Credit Corporation                  Equipment under lease

 8/8/2005      OH00092011700         UCC1               Ameritech Credit Corporation                  Equipment under lease

 8/8/2005      OH00092022834         UCC1               Ameritech Credit Corporation                  Equipment under lease

 8/8/2005      OH00092011588         UCC1               Ameritech Credit Corporation                  Equipment under lease

 8/8/2005      OH00092011477         UCC1               Ameritech Credit Corporation                  Equipment under lease

 8/11/2005      20052270236          AMEND                Wilmington Trust Company                         Common stock

 8/11/2005      20052270234          AMEND                Wilmington Trust Company                         Common stock

 8/12/2005     OH00092218354         UCC1                    Merc Exchange, LLC                       Equipment under lease

 8/22/2005      20052340574          AMEND                   D.L. Peterson trust                      Equipment under lease

 8/22/2005      20052340734          ASGN                  MB Financial Bank, N.A.                    Equipment under lease

                                                                                                       Accounts, Inventory,
 8/24/2005      20052380148          AMEND                   JPMorgan Chase Bank                         Equipment, etc.

 9/1/2005      OH00092903923         UCC1               Meridian Leasing Corporation                   Equipment under lease

                                                                                                       Accounts, Inventory,
 9/2/2005       20052500016          AMEND                   JPMorgan Chase Bank                         Equipment, etc.
</TABLE>

<PAGE>

<TABLE>
<CAPTION>
FILING DATE     FILE NUMBER     TYPE OF FILING                  SECURED PARTY                      DESCRIPTION OF COLLATERAL
-----------    -------------    --------------    ----------------------------------------         ----------------------------
<S>            <C>              <C>               <C>                                              <C>
                                                                                                       Accounts, Inventory,
 9/2/2005       20052500018          AMEND                   JPMorgan Chase Bank                         Equipment, etc.

                                                                                                       Accounts, Inventory,
 9/2/2005       20052500022          AMEND                   JPMorgan Chase Bank                          Equipment, etc.

                                                                                                       Accounts, Inventory,
 9/2/2005       20052500020          AMEND          Deutsche Bank Trust Company Americas                 Equipment, etc.

                                                                                                       Accounts, Inventory,
 9/8/2005      OH00093109465         UCC1                Ontario Credit Corporation                      Equipment, etc.

                                                                                                      Accounts, Inventory,
 9/8/2005      OH00093109910         UCC1                Ontario Credit Corporation                     Equipment, etc.

                                                                                                      Accounts, Inventory,
 9/8/2005      OH00093110155         UCC1                Ontario Credit Corporation                     Equipment, etc.

                                                                                                      Accounts, Inventory,
 9/13/2005     OH00093244683         UCC1                Ontario Credit Corporation                     Equipment, etc.

 9/14/2005      20052640404          AMEND                Wilmington Trust Company                      Purchased Assets

 9/14/2005      20052590274          AMEND                Wilmington Trust Company                      Purchased Assets

 9/15/2005     OH00093240312         UCC1               Ameritech Credit Corporation                  Equipment under lease

 9/15/2005     OH00093255373         UCC1               Ameritech Credit Corporation                  Equipment under lease

                                                                                                      Accounts, Inventory,
 9/21/2005     OH00093521661         UCC1                Ontario Credit Corporation                      Equipment, etc.

                                                                                                      Accounts, Inventory,
 9/21/2005     OH00093521772         UCC1                Ontario Credit Corporation                      Equipment, etc.

                                                                                                      Accounts, Inventory,
 9/21/2005     OH00093522017         UCC1                Ontario Credit Corporation                      Equipment, etc.

 9/22/2005     OH00093536844         UCC1               Alexander Capital Corporation                 Equipment under lease

 9/29/2005     OH00093810018         UCC1               CIT Technologies Corporation                  Equipment under lease

 9/29/2005     OH00093810341         UCC1               CIT Technologies Corporation                  Equipment under lease

 9/29/2005     OH00093810674         UCC1               CIT Technologies Corporation                  Equipment under lease

 10/4/2005     OH00093919230         UCC1               Ameritech Credit Corporation                  Equipment under lease

 10/4/2005     OH00093926871         UCC1               Ameritech Credit Corporation                  Equipment under lease

10/10/2005     OH00094093724         UCC1               NMHG Financial Services, Inc.                 Equipment under lease

10/10/2005      20052830148          AMEND                   D.L. Peterson trust                      Equipment under lease

10/11/2005      20052850732          ASGN               Meridian Leasing Corporation                  Equipment under lease

10/12/2005     OH00094193069         UCC1               Ameritech Credit Corporation                  Equipment under lease

10/13/2005      20052860064          AMEND                   D.L. Peterson trust                      Equipment under lease

10/27/2005     OH00094828349         UCC1               Air Liquide Industrial US LP                  Plant and equipment

10/27/2005     OH00094832287         UCC1                   Merrill Lynch Capital                     Equipment under lease

10/28/2005     OH00094865468         UCC1                Bharat Forge America, Inc.                   Inventory and property

10/31/2005     OH00094959518         UCC1               Barloworld Fleet Leasing LLC                  Equipment under lease

 11/2/2005     OH00095056272         UCC1               Alexander Capital Corporation                 Equipment under lease

 11/3/2005     OH00095057062         UCC1               Ameritech Credit Corporation                  Equipment under lease

 11/3/2005     OH00095057173         UCC1               Ameritech Credit Corporation                  Equipment under lease

 11/3/2005     OH00095058963         UCC1               Ameritech Credit Corporation                  Equipment under lease

 11/3/2005     OH00095063035         UCC1               Ameritech Credit Corporation                  Equipment under lease

 11/4/2005     OH00095198919         UCC1               Alexander Capital Corporation                 Equipment under lease

                                                                                                      Accounts, Inventory,
 11/8/2005     OH00095356531         UCC1                Ontario Credit Corporation                      Equipment, etc.

                                                                                                      Accounts, Inventory,
 11/9/2005     OH00095422916         UCC1                Ontario Credit Corporation                      Equipment, etc.

11/17/2005     OH00095684576         UCC1              Toyota Motor Credit Corporation                Equipment under lease

11/17/2005     OH00095747358         UCC1               Alexander Capital Corporation                 Equipment under lease

11/18/2005      20053220104          AMEND                   D.L. Peterson trust                      Equipment under lease

11/28/2005     OH00096007573         UCC1               Alexander Capital Corporation                 Equipment under lease

 12/2/2005     OH00096164171         UCC1               Ameritech Credit Corporation                  Equipment under lease
</TABLE>

<PAGE>

<TABLE>
<CAPTION>
FILING DATE     FILE NUMBER     TYPE OF FILING                  SECURED PARTY                      DESCRIPTION OF COLLATERAL
-----------    -------------    --------------    ----------------------------------------         ----------------------------
<S>            <C>              <C>               <C>                                              <C>
 12/5/2005     OH00096257653         UCC1              Toyota Motor Credit Corporation                Equipment under lease

 12/5/2005      20053390348          ASGN                  MB Financial Bank, N.A.                    Equipment under lease

 12/9/2005     OH00096495708         UCC1               Alexander Capital Corporation                 Equipment under lease

                                                                                                      Accounts, Inventory,
 12/9/2005     OH00096501127         UCC1                Ontario Credit Corporation                     Equipment, etc.

                                                                                                      Accounts, Inventory,
 12/9/2005     OH00096501349         UCC1                Ontario Credit Corporation                     Equipment, etc.

                                                                                                      Accounts, Inventory,
12/16/2005     OH00096750639         UCC1                Ontario Credit Corporation                     Equipment, etc.

12/16/2005      20053500672          ASGN                  MB Financial Bank, N.A.                    Equipment under lease

12/19/2005     OH00096807660         UCC1          ICX Corporation, now RBS Asset Finance             Equipment under lease

12/20/2005      20053540912          ASGN                  MB Financial Bank, N.A.                    Equipment under lease

12/21/2005      20053550262          AMEND                   D.L. Peterson trust                      Equipment under lease

                                                                                                      Accounts, Inventory,
 1/3/2006      OH00097350379         UCC1                Ontario Credit Corporation                     Equipment, etc.

 1/6/2006      OH00097445986         UCC1                       QA Group LLC                          Equipment under lease

 1/6/2006      OH00097449257         UCC1                   Wells Fargo Foothill                      Equipment under lease

 1/6/2006      OH00097449368         UCC1                   Wells Fargo Foothill                      Equipment under lease

 1/6/2006       20060090368          ASGN                  MB Financial Bank, N.A.                    Equipment under lease

                                                                                                      Accounts, Inventory,
 1/10/2006      20060110672          AMEND                Wilmington Trust Company                      Equipment, etc.

                                                                                                      Accounts, Inventory,
 1/10/2006      20060110674          AMEND                Wilmington Trust Company                      Equipment, etc.

                                                                                                      Accounts, Inventory,
 1/10/2006      20060110666          AMEND                   JPMorgan Chase Bank                        Equipment, etc.

                                                                                                      Accounts, Inventory,
 1/10/2006      20060110668          AMEND                   JPMorgan Chase Bank                        Equipment, etc.

                                                                                                      Accounts, Inventory,
 1/10/2006      20060110670          AMEND                   JPMorgan Chase Bank                        Equipment, etc.

                                                                                                      Accounts, Inventory,
 1/10/2006      20060110676          AMEND          Deutsche Bank Trust Company Americas                Equipment, etc.

                                                                                                      Accounts, Inventory,
 1/18/2006     OH00097847504         UCC1                Ontario Credit Corporation                     Equipment, etc.

 1/20/2006     OH00097895646         UCC1                    Herc Exchange, LLC                       Equipment under lease

 1/23/2006     OH00098010976         UCC1               Alexander Capital Corporation                 Equipment under lease

 1/31/2006     OH00098247664         UCC1                Butler Capital Corporation                   Equipment under lease

 2/2/2006       20060330746          ASGN                  MB Financial Bank, N.A.                    Equipment under lease

 2/14/2006      20060450176          ASGN                  MB Financial Bank, N.A.                    Equipment under lease

 2/28/2006     OH00099167685         UCC1        Hewlett-Packard Financial Services Company           Equipment under lease

 3/1/2006      OH00099194137         UCC1              Toyota Motor Credit Corporation                Equipment under lease

 3/2/2006       20060610644          AMEND                   D.L. Peterson trust                      Equipment under lease

 3/13/2006     OH00099690361         UCC1                   Bostrom Seating, Inc.                     Equipment under lease

                                                                                                      Accounts, Inventory,
 3/14/2006     OH00099707025         UCC1                Ontario Credit Corporation                      Equipment, etc.

                                                                                                      Accounts, Inventory,
 3/14/2006     OH00099707469         UCC1                Ontario Credit Corporation                     Equipment, etc.

                                                                                                      Accounts, Inventory,
 3/14/2006     OH00099707803         UCC1                Ontario Credit Corporation                     Equipment, etc.

                                                                                                      Accounts, Inventory,
 3/14/2006     OH00099708037         UCC1                Ontario Credit Corporation                     Equipment, etc.

 3/15/2006      20060740220          AMEND                   D.L. Peterson trust                      Equipment under lease

 3/24/2006     OH00100052202         UCC1               CIT Technologies Corporation                  Equipment under lease
</TABLE>

<PAGE>

<TABLE>
<CAPTION>
FILING DATE     FILE NUMBER     TYPE OF FILING                  SECURED PARTY                      DESCRIPTION OF COLLATERAL
-----------    -------------    --------------    ----------------------------------------         ----------------------------
<S>            <C>              <C>               <C>                                              <C>
                                                                                                      Accounts, Inventory,
 3/28/2006     OH00100212515         UCC1                Ontario Credit Corporation                     Equipment, etc.

                                                                                                      Accounts, Inventory,
 4/7/2006       20060970234          AMEND               Ontario Credit Corporation                     Equipment, etc.

 4/11/2006      20061010318          AMEND                   D.L. Peterson trust                      Equipment under lease

 4/17/2006      20061080514          AMEND         ICX Corporation, now RBS Asset Finance             Equipment under lease

 5/1/2006      OH00101691085         UCC1               Alexander Capital Corporation                 Equipment under lease

 5/9/2006      OH00101918552         UCC1               Meridian Leasing Corporation                  Equipment under lease

 5/9/2006      OH00101920810         UCC1               Meridian Leasing Corporation                  Equipment under lease

 5/19/2006      20061390888          AMEND                 MB Financial Bank, N.A.                    Equipment under lease

 5/24/2006      20061450674          ASGN                  MB Financial Bank, N.A.                    Equipment under lease

 5/24/2006     OH00102582974         UCC1           General Electric Capital Corporation              Property and equipment

 5/26/2006     OH00102657569         UCC1               Air Liquide Industrial US LP                  Equipment under lease

 6/6/2006       20061570954          AMEND                 MB Financial Bank, N.A.                    Equipment under lease

                                                                                                      Accounts, Inventory,
 6/13/2006     OH00103256308         UCC1                Ontario Credit Corporation                     Equipment, etc.

 6/14/2006     OH00103238299         UCC1               CIT Technologies Corporation                  Equipment under lease

 6/15/2006      20061670576          AMEND                  Merrill Lynch Capital                     Equipment under lease

 6/19/2006      20061700492          AMEND                   D.L. Peterson trust                      Equipment under lease

 6/20/2006      20061711012          AMEND              Alexander Capital Corporation                 Equipment under lease

 6/20/2006      20061710936          AMEND                 MB Financial Bank, N.A.                    Equipment under lease

 6/20/2006      20061710424          AMEND                 MB Financial Bank, N.A.                    Equipment under lease

 6/20/2006      20061711002          AMEND                 MB Financial Bank, N.A.                    Equipment under lease

 6/20/2006      20061711004          AMEND                 MB Financial Bank, N.A.                    Equipment under lease

 6/20/2006      20061711006          AMEND                 MB Financial Bank, N.A.                    Equipment under lease

 6/20/2006      20061711008          AMEND                 MB Financial Bank, N.A.                    Equipment under lease

 6/20/2006      20061711010          AMEND                 MB Financial Bank, N.A.                    Equipment under lease

 6/20/2006      20061710428          AMEND                 MB Financial Bank, N.A.                    Equipment under lease

 6/23/2006     OH00103634855         UCC1          De Lage Landen Financial Services, Inc.            Equipment under lease

 6/23/2006     OH00103636879         UCC1          De Lage Landen Financial Services, Inc.            Equipment under lease

 6/26/2006      20061770506          AMEND        Harwick Standard Distribution Corporation                 Chemicals

 6/27/2006     OH00103744767         UCC1               Dell Financing Services L.P.                  Equipment under lease

 6/30/2006      20061810230          AMEND              Alexander Capital Corporation                 Equipment under lease

 6/30/2006      20061810412          AMEND              Alexander Capital Corporation                 Equipment under lease

 7/7/2006       20061880154          AMEND                   D.L. Peterson trust                      Equipment under lease

 7/19/2006      20062001042          AMEND                   D.L. Peterson trust                      Equipment under lease

 7/21/2006      20062020322          AMEND                   D.L. Peterson trust                      Equipment under lease

 7/24/2006      20062051088          AMEND                   D.L. Peterson trust                      Equipment under lease

 7/24/2006     OH00104701708         UCC1                AT&T Capital Services, Inc.                  Equipment under lease

 7/26/2006     OH00104847938         UCC1               Alexander Capital Corporation                 Equipment under lease

 7/26/2006     OH00104848940         UCC1               Alexander Capital Corporation                 Equipment under lease

 7/28/2006     OH00104867405         UCC1                AT&T Capital Services, Inc.                  Equipment under lease

 7/28/2006     OH00104872466         UCC1                AT&T Capital Services, Inc.                  Equipment under lease

 7/28/2006     OH00104872577         UCC1                AT&T Capital Services, Inc.                  Equipment under lease

 8/3/2006       20062160472          AMEND                  Merrill Lynch Capital                     Equipment under lease

 8/8/2006      OH00105309191         UCC1               Alexander Capital Corporation                 Equipment under lease

 8/8/2006      OH00105309202         UCC1               Alexander Capital Corporation                 Equipment under lease

 8/8/2006      OH00105309313         UCC1               Alexander Capital Corporation                 Equipment under lease

 8/8/2006      OH00105309424         UCC1               Alexander Capital Corporation                 Equipment under lease

 8/11/2006      20062260764          ASGN                  Bank Financial, F.S.B.                     Equipment under lease

 8/11/2006      20062260762          ASGN                  Bank Financial, F.S.B.                     Equipment under lease

 8/11/2006      20062260760          ASGN                  Bank Financial, F.S.B.                     Equipment under lease

 8/11/2006      20062260758          ASGN                  Bank Financial, F.S.B.                     Equipment under lease

 8/11/2006     OH00105422151         UCC1               Meridian Leasing Corporation                  Equipment under lease
</TABLE>

<PAGE>

<TABLE>
<CAPTION>
FILING DATE     FILE NUMBER     TYPE OF FILING                  SECURED PARTY                      DESCRIPTION OF COLLATERAL
-----------    -------------    --------------    ----------------------------------------         ----------------------------
<S>            <C>              <C>               <C>                                              <C>
 8/14/2006     OH00105449581         UCC1                AT&T Capital Services, Inc.                  Equipment under lease

 8/14/2006     OH00105451738         UCC1                AT&T Capital Services, Inc.                  Equipment under lease

 8/15/2006      20062280704          ASGN               Alexander Capital Corporation                 Equipment under lease

 8/15/2006      20062280706          ASGN               Alexander Capital Corporation                 Equipment under lease

 8/17/2006      20062290672          AMEND                   D.L. Peterson trust                      Equipment under lease

                                                                                                       Accounts, Inventory,
 9/5/2006      OH00106227976         UCC1                Ontario Credit Corporation                     Equipment, etc.

                                                                                                      Accounts, Inventory,
 9/5/2006      OH00106227865         UCC1                Ontario Credit Corporation                     Equipment, etc.

 9/6/2006       20062490796          AMEND         De Lage Landen Financial Services, Inc.            Equipment under lease

 9/6/2006       20062490792          AMEND         De Lage Landen Financial Services, Inc.            Equipment under lease

                                                                                                       Accounts, Inventory,
 9/6/2006      OH00106275674         UCC1                Commonwealth Capital Corp.                      Equipment, etc.

                                                                                                       Accounts, Inventory,
 9/6/2006      OH00106276020         UCC1                Commonwealth Capital Corp.                      Equipment, etc.

                                                                                                       Accounts, Inventory,
 9/6/2006      OH00106278599         UCC1                Commonwealth Capital Corp.                      Equipment, etc.

                                                                                                       Accounts, Inventory,
 9/6/2006      OH00106279490         UCC1                Commonwealth Capital Corp.                      Equipment, etc.

 9/13/2006     OH00106544554         UCC1               Alexander Capital Corporation                 Equipment under lease

 9/13/2006     OH00106544665         UCC1               Alexander Capital Corporation                 Equipment under lease

                                                                                                       Accounts, Inventory,
 9/15/2006     OH00106644900         UCC1                Commonwealth Capital Corp.                      Equipment, etc.

                                                                                                       Accounts, Inventory,
 9/15/2006     OH00106645467         UCC1                Commonwealth Capital Corp.                      Equipment, etc.

                                                                                                       Accounts, Inventory,
 9/15/2006     OH00106649516         UCC1                Commonwealth Capital Corp.                      Equipment, etc.

 9/29/2006      20062720762          ASGN                      IBM Credit LLC                         Equipment under lease

10/23/2006     OH00107972512         UCC1               Meridian Leasing Corporation                  Equipment under lease

10/25/2005     OH00107977895         UCC1                  Chesapeake Funding LLC                     Equipment under lease

 11/1/2006     OH00108292248         UCC1             Cisco Systems Capital Corporation               Equipment under lease

11/16/2006      20063200480          AMEND                 Chesapeake Funding LLC                     Equipment under lease

11/20/2006     OH00109084359         UCC1                 CSA Financial Corporation                   Equipment under lease

11/21/2006     OH00109137897         UCC1           General Electric Capital Corporation              Property and equipment

                                                                                                       Accounts, Inventory,
12/11/2006     OH00109825836         UCC1                Ontario Credit Corporation                      Equipment, etc.

12/22/2006     OH00110214096         UCC1                  CIT Financial USA, Inc.                    Equipment under lease

12/27/2006      20063610736          AMEND                 Chesapeake Funding LLC                     Equipment under lease

                                                                                                       Accounts, Inventory,
 1/2/2007       20070040326          AMEND                Wilmington Trust Company                       Equipment, etc.

                                                                                                       Accounts, Inventory,
 1/2/2007       20070040324          AMEND                Wilmington Trust Company                       Equipment, etc.

                                                                                                       Accounts, Inventory,
 1/2/2007       20070040322          AMEND                   JPMorgan Chase Bank                         Equipment, etc.

                                                                                                       Accounts, Inventory,
 1/2/2007       20070040320          AMEND                   JPMorgan Chase Bank                         Equipment, etc.

                                                                                                       Accounts, Inventory,
 1/2/2007       20070040318          AMEND                   JPMorgan Chase Bank                         Equipment, etc.

                                                                                                       Accounts, Inventory,
 1/2/2007       20070040316          AMEND          Deutsche Bank Trust Company Americas                 Equipment, etc.

                                                                                                       Accounts, Inventory,
 1/19/2007     OH00111131869         UCC1                Ontario Credit Corporation                      Equipment, etc.

                                                                                                       Accounts, Inventory,
 1/19/2007     OH00111131970         UCC1                Ontario Credit Corporation                      Equipment, etc.
</TABLE>

<PAGE>

<TABLE>
<CAPTION>
FILING DATE     FILE NUMBER     TYPE OF FILING                  SECURED PARTY                      DESCRIPTION OF COLLATERAL
-----------    -------------    --------------    ----------------------------------------         ----------------------------
<S>            <C>              <C>               <C>                                              <C>
 2/5/2007      OH00111657459         UCC1                 CSA Financial Corporation                   Equipment under lease

 2/12/2007     OH00111863113         UCC1                  Chesapeake Funding LLC                     Equipment under lease

 2/22/2007     OH00112157743         UCC1                      EMC Corporation                        Equipment under lease

 3/5/2007      OH00112544300         UCC1           General Electric Capital Corporation              Equipment under lease

 3/5/2007      OH00112544522         UCC1           General Electric Capital Corporation              Equipment under lease

 3/5/2007      OH00112544633         UCC1           General Electric Capital Corporation              Equipment under lease

 3/5/2007      OH00112544855         UCC1           General Electric Capital Corporation              Equipment under lease

 3/19/2007      20070780164          AMEND                 Chesapeake Funding LLC                     Equipment under lease

 3/23/2007     OH00113192748         UCC1                    Zeon Chemicals L.P.                      Equipment under lease
</TABLE>
<PAGE>
                                                                         Annex B
                                                                to Schedule 6.06

<PAGE>

                                QUEBEC SECURITY

          GOODYEAR CANADA INC. - LIST OF PPSA (ALBERTA) REGISTRATIONS

<TABLE>
<CAPTION>
                                                  REGISTRATION
       DEBTOR              SECURED PARTY             NUMBER               COLLATERAL DESCRIPTION                      EXPIRY
---------------------   ----------------------    ------------    ------------------------------------------     -----------------
<S>                     <C>                       <C>             <C>                                            <C>
Good Year Canada Inc.   National Sign Corp.       02032128833     Various signage                                March 21, 2005
                        Investments Ltd.

Goodyear Canada Inc.    PHH Vehicle               98060125253     Various motor vehicles                         June 1, 2008
                        Management
                        Services Inc.

Goodyear Canada Inc.    Ikon Office               00101020741     Various Canon Equipment                        October 10, 2006
                        Solutions, Inc.

Goodyear Canada Inc.    Imperial Oil, Imperial    94011715854     Proceeds: All present and after-acquired       January 17, 2019
                        Oil Limited,                              personal property of the debtor of
                        McColl-Frontenac                          whatever description or kind.
                        Petroleum Inc.

Goodyear Canada Inc.    Neon Products Ltd.        95080321060     Various signage                                August 3, 2005

Goodyear Canada Inc.    Neon Products Ltd.        96110527734     Various signage                                November 5, 2006

Goodyear Canada Inc.    Neon Products Ltd.        96110527908     Various signage                                November 5, 2006

Goodyear Canada Inc.    Neon Products Ltd.        97080506682     Various signage                                August 5, 2007
</TABLE>

<PAGE>

                                       -9-

<TABLE>
<CAPTION>
                                                  REGISTRATION
       DEBTOR              SECURED PARTY             NUMBER               COLLATERAL DESCRIPTION                     EXPIRY
---------------------   ----------------------    ------------    ------------------------------------------     -----------------
<S>                     <C>                       <C>             <C>                                            <C>
Goodyear Canada Inc.    Neon Products Ltd.        98022605111     Various signage                                February 26, 2008

Goodyear Canada Inc.     Neon Products Ltd.       98022604940     Various signage                                February 26, 2008

Goodyear Canada Inc.    Neon Products Ltd.        98022605467     Various signage                                February 26, 2008

Goodyear Canada Inc.    Neon Products Ltd.        99030904793     Various signage                                March 9, 2009

Goodyear Canada Inc.    Neon Products Ltd.        99030904835     Various signage                                March 9, 2008

Goodyear Canada Inc.    Dell Financial            99072707732     Various computer equipment Proceeds: All       July 27, 2008
                        Services Canada Ltd.                      present and after-acquired personal
                                                                  property

Goodyear Canada Inc.    Neon Products Ltd.        00011805918     Various signage                                January 18, 2010

Goodyear Canada Inc.    Nexcap Finance            00110316155     Operating Lease Agreement                      November 3, 2003
                        Corporation

Goodyear Canada Inc.    Neon Products             00121901771     Various signage                                December 19, 2010

Goodyear Canada Inc.    Neon Products             00121902027     Various signage                                December 19, 2010
</TABLE>

<PAGE>

                                      -10-
<TABLE>
<CAPTION>
                                                  REGISTRATION
       DEBTOR              SECURED PARTY             NUMBER               COLLATERAL DESCRIPTION                     EXPIRY
---------------------   ----------------------    ------------    ------------------------------------------     -----------------
<S>                     <C>                       <C>             <C>                                            <C>
Goodyear Canada Inc.    IBM Canada Ltd.           01020513022     All present and after-acquired goods           February 5, 2005
                                                                  supplied by the secured party and all
                                                                  proceeds therefrom regardless of the form
                                                                  of the proceeds

Goodyear Canada Inc.    Nexcap Finance            01112324213     Equipment under operating lease agreement      November 23, 2005
                        Corporation

Goodyear Canada Inc.    Pattison Sign Group       02091813002     Various signage                                September l8, 2012

Goodyear Canada Inc.    Blanchette Neon           03021907310     Various signage                                February 19, 2008
                        Limited

Goodyear Canada Inc.    Onset Capital             04091432015     Various equipment                              January 17, 2019
                        Corporation

Goodyear Canada Inc.    JP Morgan Chase           03032019329     All of the debtor's present and after-         March 20, 2008
                        Bank                                      acquired right, title and interest in the
                                                                  "ABL Facilities Collateral" which is
                                                                  defined.

Goodyear Canada Inc.    Praxair Canada Inc.       0303170910      Various equipment                              March 17, 2009

Goodyear Canada Inc.    Pattison Sign Group       03051632663     Various signage                                May 16, 2003

Goodyear Canada Inc.    Blanchette Neon           0401070813      Various signage                                January 7, 2004
                        Limited
</TABLE>

<PAGE>

                                      -11-

<TABLE>
<CAPTION>
                                                  REGISTRATION
       DEBTOR              SECURED PARTY             NUMBER               COLLATERAL DESCRIPTION                     EXPIRY
---------------------   ----------------------    ------------    ------------------------------------------     -----------------
<S>                     <C>                       <C>             <C>                                            <C>
Goodyear Canada Inc.    Pattison Sign Group       04020427508     Various signage                                February 4, 2014

Goodyear Canada Inc.    Wilmington Trust          04030923116     All of the debtor's present and after-         March 9, 2014
                        Company                                   acquired right, title and interest in the
                                                                  "Current Assets Collateral" which is
                                                                  defined.

Goodyear Canada Inc.    Pattison Sign Group       04052836253     Various signage                                May 28, 2014

Goodyear Canada Inc.    JP Morgan Chase           04081120919     All of the debtor's present and after-         August 11, 2009
                        Bank                                      acquired right, title and interest in the
                                                                  "ABL Facilities Collateral" which is
                                                                  defined.

Goodyear Canada Inc.    CSI Leasing Canada        04082305717     Various equipment                              August 23, 2009
                        Ltd.

Goodyear Canada Inc.    CSI Leasing Canada        04110507201     Various equipment                              November 5, 2009
                        Ltd.

Goodyear Canada Inc.    CSI Leasing Canada        04120120706     Various equipment                              December 1, 2009
                        Ltd.

Goodyear Canada Inc.    CSI Leasing Canada        04121616488     Various equipment                              December 16, 2009
                        Ltd.

Goodyear Canada Inc.    General Electric          04122017991     Various motor vehicles                         December 20, 2007
                        Capital Leaseholder
                        CDA Inc.

</TABLE>

<PAGE>

                                      -12-

      GOODYEAR CANADA INC. - LIST OF PPSA (BRITISH COLUMBIA) REGISTRATIONS

<TABLE>
<CAPTION>
                                               BASE                                                       REGISTRATION
                                           REGISTRATION   CONTROL                                            LENGTH
       DEBTOR             SECURED PARTY       NUMBER      NUMBER       GENERAL COLLATERAL DESCRIPTION       (YEARS)        EXPIRY
--------------------  -------------------  ------------  ---------  ------------------------------------  ------------  ------------
<S>                   <C>                  <C>           <C>        <C>                                   <C>           <C>
Goodyear Canada Inc.  Neon Products        6729347       Fl589282   Various signage                       10            November 26,
                      Limited                                                                                           2006

Goodyear Canada Inc.  Neon Products        6729361       F1589281   Various signage                       10            November 26,
                      Limited                                                                                           2006

Goodyear Canada Inc.  Neon Products        6729376       F1589280   Various signage                       10            November 26,
                      limited                                                                                           2006

Goodyear Canada Inc.  Neon Products        6869661       F1589218   Various signage                       10            February 17,
                      Limited                                                                                           2007

Goodyear Canada Inc.  Neon Products        6869667       F1589219   Various signage                       10            February 17,
                      Limited                                                                                           2007

Goodyear Canada Inc.  Neon Products Ltd.   7206354       B2459218   Various signage                       11            August 25,
                                                                                                                        2008
</TABLE>

<PAGE>

                                      -13-

<TABLE>
<CAPTION>
                                               BASE                                                       REGISTRATION
                                           REGISTRATION   CONTROL                                            LENGTH
       DEBTOR             SECURED PARTY       NUMBER      NUMBER       GENERAL COLLATERAL DESCRIPTION       (YEARS)        EXPIRY
--------------------  -------------------  ------------  ---------  ------------------------------------  ------------  ------------
<S>                   <C>                  <C>           <C>        <C>                                   <C>           <C>
Goodyear Canada Inc.  PHH Vehicle          7682563       B2771167   Various motor vehicles. Proceeds:     5             June 1, 2008
                      Management                                    All of the debtors present and after
                      Services Inc.                                 acquired personal property
                                                                    including, without limitation,
                                                                    goods, securities, instruments,
                                                                    documents of title, chattel paper,
                                                                    intangibles and money."

Goodyear Canada Inc.  PHH Vehicle          7682563       B5137144   Amendment - Add specific motor        N/A           N/A
                      Management                                    vehicle, Renewal
                      Services Inc.

Goodyear Canada Inc.  Dell Financial       8382228       B3263975   Various computer equipment Proceeds;  5             July 27,
                      Services Canada                               All present and after-acquired                      2008
                                                                    personal property.

Goodyear Canada Inc.  Neon Products Ltd.   8469451       B3331966   Various signage                       10            September
                                                                                                                        20, 2009

Goodyear Canada Inc.  Neon Products Ltd.   8734506       B3543986   Various signage                       10            February 23,
                                                                                                                        2010

Goodyear Canada Inc.  Neon Products Ltd.   8734900       B3544247   Various signage                       11            February 23,
                                                                                                                        2011

Goodyear Canada Inc.  Neon Products Ltd.   9268108       B3972947   Various signage                       9             January 17,
                                                                                                                        2010
</TABLE>

<PAGE>

                                      -14-

<TABLE>
<CAPTION>
                                               BASE                                                       REGISTRATION
                                           REGISTRATION   CONTROL                                            LENGTH
       DEBTOR             SECURED PARTY       NUMBER      NUMBER       GENERAL COLLATERAL DESCRIPTION       (YEARS)        EXPIRY
--------------------  -------------------  ------------  ---------  ------------------------------------  ------------  ------------
<S>                   <C>                  <C>           <C>        <C>                                   <C>           <C>
Goodyear Canada Inc.  Neon Products Ltd.   9268126       B3972968   Various signage                       9             January 17,
                                                                                                                        2010

Goodyear Canada Inc.  Pattison Sign        651257B       B5938328   Various signage                       10            April 19,
                      Group, A                                                                                          2014
                      division of Jim
                      Pattison
                      Industries Ltd.

Goodyear Canada Inc.  Pattison Sign        651278B       B5938352   Various signage                       10            April 19,
                      Group, A division                                                                                 2014
                      of Jim Pattison
                      Industries Ltd.

Goodyear Canada Inc.  Pattison Sign        034861C       B6334277   Various signage                       10            November 11,
                      Group, A division of                                                                              2014
                      Jim Pattison
                      Industries Ltd.

Goodyear Canada Inc.  Pattison Sign        034921C       B6334338   Various signage                       10            November 11,
                      Group, A division                                                                                 2014
                      of Jim Pattison
                      Industries Ltd.

Goodyear Canada Inc.  Neon Products Ltd.   033929A       B4370066   Various signage                       10            October 26,
                                                                                                                        2011
</TABLE>

<PAGE>

                                      -15-

          GOODYEAR CANADA INC. - LIST OF PPSA (MANITOBA) REGISTRATIONS

<TABLE>
<CAPTION>
                                                  REGISTRATION
       DEBTOR              SECURED PARTY             NUMBER               COLLATERAL DESCRIPTION                     EXPIRY
---------------------   ----------------------    ------------    ------------------------------------------     -----------------
<S>                     <C>                       <C>             <C>                                            <C>
Goodyear Canada Inc.    Neon Products             200205187900    Various signage                                March 31, 2010

Goodyear Canada Inc.    Neon Products             200205183301    Various signage                                March 31, 2006

Goodyear Canada Inc.    Neon Products             200117352705    Various signage                                October 31, 2007

Goodyear Canada Inc.    Neon Products             200117352403    Various signage                                March 31, 2008

Goodyear Canada Inc.    Pattison Sign Group       991004105555    Various signage                                May 31, 2009

Goodyear Canada Inc.    Dell Financial            990728106549    Various computer equipment, proceeds from      July 28, 2010
                        Services Canada                           all present and after-acquired personal
                        Ltd.                                      property

Goodyear Canada Inc.    PHH Vehicle               980602108559    Various motor vehicles                         June 2, 2006
                        Management
                        Services Inc.
</TABLE>

<PAGE>

                                      -16-

<TABLE>
<CAPTION>
                                                  REGISTRATION
       DEBTOR              SECURED PARTY             NUMBER               COLLATERAL DESCRIPTION                     EXPIRY
---------------------   ----------------------    ------------    ------------------------------------------     -----------------
<S>                     <C>                       <C>             <C>                                            <C>
Goodyear Canada Inc.    Pattison Sign Group,      200303329608    Various signage                                February 19, 2006
                        a division of Jim
                        Pattison Industries
                        Ltd.

Goodyear Canada Inc.    Pattison Sign Group,      200300597008    Various signage                                January 10, 2007
                        a division of Jim
                        Pattison Industries
                        Ltd.

Goodyear Canada Inc.    Pattison Sign Group,      200300584607    Various signage                                January 10, 2010
                        a division of Jim
                        Pattison Industries
                        Ltd.

Goodyear Canada Inc.    Pattison Sign Group,      200300559602    Various signage                                January 9, 2013
                        a division of Jim
                        Pattison Industries
                        Ltd.

Goodyear Canada Inc.    IBM Canada                200124303507    All present and after-acquired goods           July 16, 2005
                        Limited                                   supplied by the secured party and all
                                                                  proceeds therefrom

Goodyear Canada Inc.    Pattison Sign             200402060700    Various signage                                February 9, 2014
                        Group, A division
                        of Jim Pattison
                        Industries Ltd.
</TABLE>

<PAGE>

                                      -17-

<TABLE>
<CAPTION>
                                                  REGISTRATION
       DEBTOR              SECURED PARTY             NUMBER               COLLATERAL DESCRIPTION                     EXPIRY
---------------------   ----------------------    ------------    ------------------------------------------     -----------------
<S>                     <C>                       <C>             <C>                                            <C>
Goodyear Canada Inc.    Pattison Sign Group,      200309915908    Various signage                                May 15, 2007
                        A division of Jim
                        Pattison Industries
                        Ltd.

Goodyear Canada Inc.    JP Morgan Chase           200414407403    General Security over the ABL Facilities       August 12, 2008
                        Bank                                      Collateral, including accounts, chattel
                                                                  paper, deposit accounts, inventory, books,
                                                                  documents, etc. and the Canadian
                                                                  Intellectual Property Collateral,
                                                                  all as defined in the registration.

Goodyear Canada Inc.    Wilmington Trust          200403857601    General Security over the current Assets       March 9, 2014
                        Company                                   Collateral, including accounts, chattel
                                                                  paper, deposit accounts, inventory, books,
                                                                  documents, etc. and the Canadian
                                                                  Intellectual Property Collateral,
                                                                  all as defined in the registration.

Goodyear Canada Inc.    JP Morgan Chase           200305452407    General Security over the ABL Facilities       March 20, 2008
                        Bank                                      Collateral, including accounts, chattel
                                                                  paper, deposit accounts, inventory, books,
                                                                  documents, etc. and the Canadian
                                                                  Intellectual Property Collateral,
                                                                  all as defined in the registration.
</TABLE>

<PAGE>

                                      -18-

       GOODYEAR CANADA INC. - LIST OF PPSA (NEW BRUNSWICK) REGISTRATIONS

<TABLE>
<CAPTION>
                                                  REGISTRATION
       DEBTOR              SECURED PARTY             NUMBER               COLLATERAL DESCRIPTION                     EXPIRY
---------------------   ----------------------    ------------    ------------------------------------------     -----------------
<S>                     <C>                       <C>             <C>                                            <C>
Goodyear Canada Inc.    GE Capital Vehicle        8227796         Various motor vehicles                         April 19,2005
                        and Equipment
                        Leasing Inc.

Goodyear Canada Inc.    Dell Financial            4983744         Various computer equipment Proceeds: all       July 27, 2004
                        Services Canada                           present and after-acquired personal
                        Limited                                   property

Goodyear Canada Inc.    General Electric          4319099         Various motor vehicles                         January 20, 2004
                        Capital Canada Inc.

Goodyear Canada Inc.    PHH Vehicle               3571548         Various motor vehicles                         June 1, 2008
                        Management
                        Services Inc.
</TABLE>

<PAGE>

                                      -19-

        GOODYEAR CANADA INC. - LIST OF PPSA (NEWFOUNDLAND) REGISTRATIONS

<TABLE>
<CAPTION>
                                                  REGISTRATION
       DEBTOR              SECURED PARTY             NUMBER               COLLATERAL DESCRIPTION                     EXPIRY
---------------------   ----------------------    ------------    ------------------------------------------     -----------------
<S>                     <C>                       <C>             <C>                                            <C>
Goodyear Canada Inc.    PHH Vehicle               29392           Various motor vehicles. Proceeds: all of       January 5,  2010
                        Management                                the debtors present and after-acquired
                        Services Inc.                             personal property including, without
                                                                  limitation, goods, securities,
                                                                  instruments, documents of title, chattel
                                                                  paper, intangibles and money
</TABLE>

<PAGE>

                                      -20-

        GOODYEAR CANADA INC. - LIST OF PPSA (NOVA SCOTIA) REGISTRATIONS

<TABLE>
<CAPTION>
                                                  REGISTRATION
       DEBTOR              SECURED PARTY             NUMBER               COLLATERAL DESCRIPTION                     EXPIRY
---------------------   ----------------------    ------------    ------------------------------------------     -----------------
<S>                     <C>                       <C>             <C>                                            <C>
Goodyear Canada Inc.    PHH Vehicle               6423159         Various motor vehicles                         February 10, 2008
                        Management
                        Services Inc.

Goodyear Canada Inc.    GE Capital Vehicle        5297467         Various motor vehicles                         April 19, 2005
                        and Equipment Leasing
                        Inc.

Goodyear Canada Inc.    GE Capital Vehicle        5000900         Various motor vehicles                         January 31, 2006
                        and Equipment Leasing
                        Inc.

Goodyear Canada Inc.    GE Capital Vehicle and    4703075         Various motor vehicles                         October 31, 2006
                        Equipment Leasing Inc.

Goodyear Canada Inc.    General Electric          3132559         Various motor vehicles                         July 19, 2005
                        Capital Vehicle and
                        Equipment Leasing Inc.

Goodyear Canada Inc.    Dell Financial            2041864         All Dell computer equipment and                July 27, 2008
                        Services Canada                           peripherals. Proceeds: all present and
                        Limited                                   after-acquired personal property
</TABLE>

<PAGE>

                                      -21-

<TABLE>
<CAPTION>
                                                  REGISTRATION
       DEBTOR              SECURED PARTY             NUMBER               COLLATERAL DESCRIPTION                     EXPIRY
---------------------   ----------------------    ------------    ------------------------------------------     -----------------
<S>                     <C>                       <C>             <C>                                            <C>
Goodyear Canada Inc.    Bank of Montreal          1138272         Various equipment and vehicles                 November 13, 2008

Goodyear Canada Inc.    General Electric          1024947         Various motor vehicles                         October 1, 2005
                        Capital Canada Inc.

Goodyear Canada Inc.    PHH Vehicle               12355           Various motor vehicles                         November 4, 2007
                        Management
                        Services Inc.
</TABLE>

<PAGE>

                                      -22-

           GOODYEAR CANADA INC. - LIST OF PPSA (ONTARIO) REGISTRATIONS

<TABLE>
<CAPTION>
                                                                         COLLATERAL
                                                                       CLASSIFICATION/
                                                                      FINANCING CHANGE      GENERAL COLLATERAL     REGISTRATION
     SECURED PARTY         FILE NUMBER     REGISTRATION NUMBER           STATEMENT             DESCRIPTION        PERIOD (YEARS)
------------------------  -------------  ------------------------  ----------------------   ------------------  ------------------
<S>                       <C>            <C>                       <C>                      <C>                 <C>
GE VFS Canada Limited     612881442      20050223 1049 1529 4203   Equipment, Other         Yes                 5
Partnership

CSI Leasing Canada Ltd.   611429337      20041216 451 1530 4562    Equipment                Yes                 5

Pattison Sign Group, A    611251371      20041209 1419 2073 2146   Equipment, Other         Yes                 10
Division of Jim
Pattison Industries
Ltd.

Pattison Sign Group,      611251866      20041209 1455 2073 2148   Equipment, Other         Yes                 10
A Division of Jim
Pattison Industries
Ltd.

CSI Leasing Canada Ltd.   611034651      20041201 1456 1530 9753   Equipment                Yes                 5

CSI Leasing Canada Ltd.   610392735      20041105 1450 1530 2904   Equipment                Yes                 5

</TABLE>

<PAGE>

                                      -23-

<TABLE>
<CAPTION>
                                                                         COLLATERAL
                                                                       CLASSIFICATION/
                                                                      FINANCING CHANGE      GENERAL COLLATERAL     REGISTRATION
     SECURED PARTY         FILE NUMBER     REGISTRATION NUMBER           STATEMENT             DESCRIPTION        PERIOD (YEARS)
------------------------  -------------  ------------------------  ----------------------   ------------------  ------------------
<S>                       <C>            <C>                       <C>                      <C>                 <C>
Pattison Sign Group, A    610084782      20041026 1324 2073 2123   Equipment, Other         Yes                 10
Division of Jim
Pattison Industries
Ltd.

Pattison Sign Group, A    610085088      200410261354 2073 2130    Equipment, Other         Yes                 10
Division of Jim
Pattison Industries
Ltd.

CSI Leasing Canada Ltd.   609996582      20041021 1946 1531 8263   Equipment                Yes                  5

Xerox Canada Ltd.         608889015      2000910 1406 1462 3660    Equipment, Other         Yes                  6

JP Morgan Chase Bank      608054499      20040811 1043 1590 5932   Inventory,               Yes                  5
                                                                   Accounts Other

G.N. Johnston Equipment   606170241      20040607 0927 1097 1800   Equipment, Motor         Yes                  2
Co. Ltd.                                                           Vehicles

Sharp Electronics of      605293227      20040507 1407 7029 7040   Equipment, Other         Yes                  7
Canada Ltad.

CSI Leasing Canada Inc.    605232567     2000505 1948 1531 4618    Equipment                Yes                  5

</TABLE>

<PAGE>

                                      -24-

<TABLE>
<CAPTION>
                                                                         COLLATERAL
                                                                       CLASSIFICATION/
                                                                      FINANCING CHANGE      GENERAL COLLATERAL     REGISTRATION
     SECURED PARTY         FILE NUMBER     REGISTRATION NUMBER           STATEMENT             DESCRIPTION        PERIOD (YEARS)
------------------------  -------------  ------------------------  ----------------------   ------------------  ------------------
<S>                       <C>            <C>                       <C>                      <C>                 <C>
Tandet Nationalease Ltd.  603823248      20040316 1949 1531 4748   Equipment                Yes                 8

Tandet Nationalease Ltd.  603823257      20040316 1949 1531 4749   Equipment                Yes                 8

Pattison Sign Group,      603782712      20040315 1525 2073 2057   Equipment, Other         Yes                 10
A Division of Jim
Pattison Industries
Ltd.

Pattison Sign Group,      603782748      20040315 1530 2073 2058   Equipment, Other         Yes                 10
A Division of Jim
Pattison Industries
Ltd.

Pattison Sign Group,      603782811      20040315 1535 2073 2059   Equipment, Other         Yes                 10
A Division of Jim
Pattison Industries
Ltd.

Pattison Sign Group,      603783108      20040315 1603 2073 2060   Equipment, Other         Yes                 10
A Division of Jim
Pattison Industries
Ltd.
</TABLE>

<PAGE>

                                      -25-

<TABLE>
<CAPTION>
                                                                         COLLATERAL
                                                                       CLASSIFICATION/
                                                                      FINANCING CHANGE      GENERAL COLLATERAL     REGISTRATION
     SECURED PARTY         FILE NUMBER     REGISTRATION NUMBER           STATEMENT             DESCRIPTION        PERIOD (YEARS)
------------------------  -------------  ------------------------  ----------------------   ------------------  ------------------
<S>                       <C>            <C>                       <C>                      <C>                 <C>
Pattison Sign Group,      603783216      20040315 1616 2073 2061   Equipment, Other         Yes                 10
A Division of Jim
Pattison Industries
Ltd.

Pattison Sign Group,      603783288      20040315 1621 2073 2062   Equipment, Other         Yes                 10
A Division of Jim
Pattison Industries
Ltd.

Pattison Sign Group,      603783378      20040315 1625 2073 2063   Equipment, Other         Yes                 10
A Division of Jim
Pattison Industries
Ltd.

Pattison Sign Group,      603783468      20040315 1630 2073 2064   Equipment, Other         Yes                 10
A Division of Jim
Pattison Industries
Ltd.

Pattison Sign Group,      603783504      20040315 1634 2073 2065   Equipment, Other         Yes                 10
A Division of Jim
Pattison Industries
Ltd.
</TABLE>

<PAGE>

                                      -26-

<TABLE>
<CAPTION>
                                                                         COLLATERAL
                                                                       CLASSIFICATION/
                                                                      FINANCING CHANGE      GENERAL COLLATERAL     REGISTRATION
     SECURED PARTY         FILE NUMBER     REGISTRATION NUMBER           STATEMENT             DESCRIPTION        PERIOD (YEARS)
------------------------  -------------  ------------------------  ----------------------   ------------------  ------------------
<S>                       <C>            <C>                       <C>                      <C>                 <C>
Pattison Sign Group,      603783558      20040315 1638 2073 2066   Equipment, Other         Yes                 10
A Division of Jim
Pattison Industries
Ltd.

CSI Leasing Canada Ltd.   603695691      20040311 1052 1529 8293   Equipment                Yes                 5

Wilmington Trust          603645987      20040309 1610 1590 9235   Inventory,               Yes                 10
Company                                                            Accounts, Other

Pattison Sign Group,      603463869      20040302 1636 2073 2040   Equipment, Other         Yes                 10
A Division of Jim                        (10 years)
Pattison Industries
Ltd.

Pattison Sign Group,      603463905      20040302 1640 2073 2041   Equipment, Other          Yes                 10
A Division of Jim
Pattison Industries
Ltd.

Pattison Sign Group,      603463932      20040302 1643 2073 2042   Equipment, Other         Yes                 10
A Division of Jim
Pattison Industries
Ltd.
</TABLE>

<PAGE>

                                      -27-

<TABLE>
<CAPTION>
                                                                         COLLATERAL
                                                                       CLASSIFICATION/
                                                                      FINANCING CHANGE      GENERAL COLLATERAL     REGISTRATION
     SECURED PARTY         FILE NUMBER     REGISTRATION NUMBER           STATEMENT             DESCRIPTION        PERIOD (YEARS)
------------------------  -------------  ------------------------  ----------------------   ------------------  ------------------
<S>                       <C>            <C>                       <C>                      <C>                 <C>
Pattison Sign Group,      603463959      20040302 1647 2073 2043   Equipment, Other         Yes                 10
A Division of Jim
Pattison Industries
Ltd.

Pattison Sign Group,      603464013      20040302 1652 2073 2044   Equipment, Other         Yes                 10
A Division of Jim
Pattison Industries
Ltd.

Pattison Sign Group,      603464049      20040302 1655 2073 2045   Equipment, Other         Yes                 10
A Division of Jim
Pattison Industries
Ltd.

National Leasing          603312804      20040225 1010 6005 8788   Equipment                Yes                 6
Group Inc. L#
2248482

Pattison Sign Group,      602707563      20040127 1404 2073 2024   Equipment, Other         Yes                 10
A Division of Jim
Pattison Industries
Ltd.

Pattison Sign Group,      602707608      20040127 1408 2073 2025   Equipment, Other         Yes                 10
A Division of Jim
Pattison Industries
Ltd.
</TABLE>

<PAGE>

                                      -28-

<TABLE>
<CAPTION>
                                                                         COLLATERAL
                                                                       CLASSIFICATION/
                                                                      FINANCING CHANGE      GENERAL COLLATERAL     REGISTRATION
     SECURED PARTY         FILE NUMBER     REGISTRATION NUMBER           STATEMENT             DESCRIPTION        PERIOD (YEARS)
------------------------  -------------  ------------------------  ----------------------   ------------------  ------------------
<S>                       <C>            <C>                       <C>                      <C>                 <C>
Pattison Sign Group,      602707653      20040127 1418 2073 2026   Equipment, Other         Yes                 10
A Division of Jim
Pattison Industries
Ltd.

Pattison Sign Group,      602707725      20040127 1422 2073 2027   Equipment, Other         Yes                 10
A Division of Jim
Pattison Industries
Ltd.

Pattison Sign Group,      602707752      20040127 1422 2073 2028   Equipment, Other         Yes                 10
A Division of Jim
Pattison Industries
Ltd.

Pattison Sign Group,      602707779      20040127 1428 2073 2029   Equipment, Other         Yes                 10
A Division of Jim
Pattison Industries
Ltd.
</TABLE>

<PAGE>

                                      -29-

<TABLE>
<CAPTION>
                                                                         COLLATERAL
                                                                       CLASSIFICATION/
                                                                      FINANCING CHANGE      GENERAL COLLATERAL     REGISTRATION
     SECURED PARTY         FILE NUMBER     REGISTRATION NUMBER           STATEMENT             DESCRIPTION        PERIOD (YEARS)
------------------------  -------------  ------------------------  ----------------------   ------------------  ------------------
<S>                       <C>            <C>                       <C>                      <C>                 <C>
Pattison Sign Group,      602707797      20040127 1431 2073 2030   Equipment, Other         Yes                 10
A Division of Jim
Pattison Industries
Ltd.

Pattison Sign Group,      602707815      20040127 1434 2073 2031   Equipment, Other         Yes                 10
A Division of Jim
Pattison Industries
Ltd.

Pattison Sign Group,      602707842      20040127 1437 2073 2032   Equipment, Other         Yes                 10
A Division of Jim
Pattison Industries
Ltd.

Pattison Sign Group,      602707887      20040127 1440 2073 2033   Equipment, Other         Yes                 10
A Division of Jim
Pattison Industries
Ltd.

Pattison Sign Group,      602690535      20040126 1645 2073 2023   Equipment, Other         Yes                 10
A Division of Jim
Pattison
Industries Ltd.

Tandet Nationalease       602499438      20040115 1950 1531 5584   Equipment, Motor         Yes                 8
Ltd.                                                               Vehicles
</TABLE>

<PAGE>

                                      -30-

<TABLE>
<CAPTION>
                                                                         COLLATERAL
                                                                       CLASSIFICATION/
                                                                      FINANCING CHANGE      GENERAL COLLATERAL     REGISTRATION
     SECURED PARTY         FILE NUMBER     REGISTRATION NUMBER           STATEMENT             DESCRIPTION        PERIOD (YEARS)
------------------------  -------------  ------------------------  ----------------------   ------------------  ------------------
<S>                       <C>            <C>                       <C>                      <C>                 <C>
Pattison Sign Group,      602450109      20040114 1023 2073 1996   Equipment, Other         Yes                 10
A Division of Jim
Pattison Industries
Ltd.

Pattison Sign Group,      602434602      20040113 1651 2073 1995   Equipment, Other         Yes                 10
A Division of Jim
Pattison Industries
Ltd.

Citicorp Vendor           600925842      20031112 1030 7029 4045   Equipment, Other,        Yes                 6
Finance, Ltd.                            amended by: 20040930      Motor Vehicles
                                         1531 7029 9617

National Leasing          600547023      20031028 1020 6005 7243   Equipment                Yes                 6
Group Inc. L#
2230656

National Leasing          600547131      20031028 1033 6005 7244   Equipment                Yes                 6
Group Inc. L#
2230656
</TABLE>
<PAGE>
                                      -31-

<TABLE>
<CAPTION>
                                                                       COLLATERAL
                                                                    CLASSIFICATION/
                                                                    FINANCING CHANGE     GENERAL COLLATERAL     REGISTRATION
     SECURED PARTY        FILE NUMBER      REGISTRATION NUMBER        STATEMENT             DESCRIPTION        PERIOD (YEARS)
----------------------    -----------    -----------------------    -----------------    ------------------    --------------
<S>                       <C>            <C>                        <C>                  <C>                   <C>
National Leasing          600071787      20031008 1201 6005 7010    Equipment            Yes                   6
Group Inc. L#
2230656

National Leasing          898732629      20031001 1223 6005 6907    Equipment            Yes                   7
Group Inc. L#
2227114

Sharp Electronics of      897723045      20030828 1509 7029 2790    Equipment, Other     Yes                   3
Canada Ltd.                              (3 years)

Pattison Sign Group, A    897617376      20030826 1326 2073 1972    Equipment, Other     Yes                   10
Division of Jim
Pattison Industries
Ltd.

Caterpillar Financial     897475878      20030821 1038 8077 7660    Equipment, Other,    Yes                   4
Services Limited                                                    Motor Vehicles

Caterpillar Financial     897222708      20030811 1714 8077 7377    Equipment, Other,    Yes                   4
Services Limited                                                    Motor Vehicles

Caterpillar Financial     897080544      20030806 1437 8077 7252    Equipment, Other     Yes                   5
Services Limited

Caterpillar Financial     897080562      20030806 1437 8077 7254    Equipment, Other     Yes                   5
Services Limited
</TABLE>

<PAGE>

                                      -32-

<TABLE>
<CAPTION>
                                                                       COLLATERAL
                                                                    CLASSIFICATION/
                                                                    FINANCING CHANGE     GENERAL COLLATERAL     REGISTRATION
     SECURED PARTY        FILE NUMBER      REGISTRATION NUMBER        STATEMENT             DESCRIPTION        PERIOD (YEARS)
----------------------    -----------    -----------------------    -----------------    ------------------    --------------
<S>                       <C>            <C>                        <C>                  <C>                   <C>
Caterpillar Financial     896773644      20030725 1658 8077 6882    Equipment, Other,    Yes                   4
Services Limited                                                    Motor Vehicles

Caterpillar Financial     896773653      20030725 1658 8077 6883    Equipment, Other,    Yes                   4
Services Limited                                                    Motor Vehicles

Pattison Sign Group, A    896568642      20030721 1606 2073 1954    Equipment, Other     Yes                   10
Division of Jim
Pattison Industries
Ltd.

Pattison Sign Group, A    896568669      20030721 1609 2073 1955    Equipment, Other     Yes                   10
Division of Jim
Pattison Industries
Ltd.

Caterpillar Financial     896381127      20030715 1037 8077 6361    Equipment, Other,    Yes                   4
Services Limited                                                    Motor Vehicles

Caterpillar Financial     896374899      20030714 17223 8077        Equipment, Other,    Yes                   4
Services Limited                         6326                       Motor Vehicles

Caterpillar Financial     896374908      20030714 1723 8077 6327    Equipment, Other,    Yes                   4
Services Limited                                                    Motor Vehicles

Caterpillar Financial     896374917      20030714 1723 8077 6328    Equipment, Other,    Yes                   4
Services Limited                                                    Motor Vehicles
</TABLE>

<PAGE>

                                      -33-

<TABLE>
<CAPTION>
                                                                       COLLATERAL
                                                                    CLASSIFICATION/
                                                                    FINANCING CHANGE     GENERAL COLLATERAL     REGISTRATION
     SECURED PARTY        FILE NUMBER      REGISTRATION NUMBER        STATEMENT             DESCRIPTION        PERIOD (YEARS)
----------------------    -----------    -----------------------    -----------------    ------------------    --------------
<S>                       <C>            <C>                        <C>                  <C>                   <C>
Caterpillar Financial     895236237      20030609 1809 8077 5009    Equipment, Other,    Yes                   4
Services Limited                                                    Motor Vehicles

Caterpillar Financial     895087332      20030605 0955 8077 4849    Equipment, Other,    Yes                   4
Services Limited                                                    Motor Vehicles

Caterpillar Financial     895087341      20030605 0955 8077 4850    Equipment, Other,    Yes                   4
Services Limited                                                    Motor Vehicles

JP Morgan Chase Bank      892612728      20030320 1222 1590 3509    Inventory,           Yes                   5
                                                                    Accounts, Other

Pattison Sign Group,      891758952      20030218 1427 2073 1905    Equipment, Other     Yes                   10
a Division of Jim
Pattison Industries
Ltd.

IBM Canada Limited        890215668      20021218 1818 1531 0189    Equipment,           Yes                   3
                                                                    Accounts, Other

CIT Financial Ltd.        886580793      20020821 1630 1616 7293    Inventory,           No                    5
                                                                    Equipment,
                                                                    Accounts, Other,
                                                                    Motor Vehicle
                                                                    included
</TABLE>

<PAGE>

                                      -34-

<TABLE>
<CAPTION>
                                                                       COLLATERAL
                                                                    CLASSIFICATION/
                                                                    FINANCING CHANGE     GENERAL COLLATERAL     REGISTRATION
     SECURED PARTY        FILE NUMBER      REGISTRATION NUMBER        STATEMENT             DESCRIPTION        PERIOD (YEARS)
----------------------    -----------    -----------------------    -----------------    ------------------    --------------
<S>                       <C>            <C>                        <C>                  <C>                   <C>
John Deere Credit Inc.    885453678      20020717 1812 1531 5925    Equipment, Other,    No                    4
                                                                    Motor Vehicle
                                                                    included

Neon Products, a          884247588      20020611 1412 2073 1820    Equipment, Other,    Yes                   10
Division of Jim
Pattison Industries
Ltd.

Neon Products, a          883471203      2002 0522 1635 2073        Equipment, Other     Yes                   10
Division of Jim                          1797
Pattison Industries
Ltd.

Neon Products, a          883471212      20020522 1635 2073 1798    Equipment, Other     Yes                   10
Division of Jim
Pattison Industries
Ltd.

Neon Products, a          883471221      20020522 1635 2073 1799    Equipment, Other     Yes                   10
Division of Jim
Pattison Industries
Ltd.

Neon Products, a          883471239      20020522 1635 2073 1800    Equipment, Other     Yes                   10
Division of Jim
Pattison Industries
Ltd.
</TABLE>

<PAGE>

                                      -35-

<TABLE>
<CAPTION>
                                                                       COLLATERAL
                                                                    CLASSIFICATION/
                                                                    FINANCING CHANGE     GENERAL COLLATERAL     REGISTRATION
     SECURED PARTY        FILE NUMBER      REGISTRATION NUMBER        STATEMENT             DESCRIPTION        PERIOD (YEARS)
----------------------    -----------    -----------------------    -----------------    ------------------    --------------
<S>                       <C>            <C>                        <C>                  <C>                   <C>
Neon Products, a          880390062      20020206 1432 2073 1760    Equipment, Other     Yes                   5
Division of Jim
Pattison Industries
Ltd.

Neon Products, a          880390107      20020206 1432 2073 1764    Equipment, Other     Yes                   10
Division of Jim
Pattison Industries
Ltd.

Neon Products, a          880390116      20020206 1432 2073 1765    Equipment, Other     Yes                   10
Division of Jim
Pattison Industries
Ltd.

Neon Products, a          879980175      20020123 1341 2073 1739    Equipment, Other     Yes                   10
Division of Jim
Pattison Industries
Ltd.

Nexcap Finance            878225571      20011123 1812 1531 5952    Equipment, Other     Yes                   2
Corporation
</TABLE>

<PAGE>

                                      -36-

<TABLE>
<CAPTION>
                                                                       COLLATERAL
                                                                    CLASSIFICATION/
                                                                    FINANCING CHANGE     GENERAL COLLATERAL     REGISTRATION
     SECURED PARTY        FILE NUMBER      REGISTRATION NUMBER        STATEMENT             DESCRIPTION        PERIOD (YEARS)
----------------------    -----------    -----------------------    -----------------    ------------------    --------------
<S>                       <C>            <C>                        <C>                  <C>                   <C>
Nexcap Finance            878225571      20020510 1914 1530 8141    Financing Change     N/A                   N/A
Corporation                                                         Statement -
                                                                    Amendment-add to
                                                                    collateral of
                                                                    classification
                                                                    "accounts"

Nexcap Finance            878225571      20041027 1452 1530 3429    Renewal              N/A                   2
Corporation

Nexcap Finance            877927914      20011114 1449 1530 7265    Equipment,           Yes                   3
Corporation                                                         Accounts

Neon Products, a          877801041      20011108 1125 2073 1715    Equipment, Other     Yes                   10
Division of Jim
Pattison Industries
Ltd.

Neon Products, a          877801059      20011108 1125 2073 1716    Equipment, Other     Yes                   10
Division of Jim
Pattison Industries
Ltd.

Neon Products, a          877132791      20011017 1028 2073 1697    Equipment, Other     Yes                   10
Division of Jim
Pattison Industries
Ltd.
</TABLE>

<PAGE>

                                      -37-

<TABLE>
<CAPTION>
                                                                       COLLATERAL
                                                                    CLASSIFICATION/
                                                                    FINANCING CHANGE     GENERAL COLLATERAL     REGISTRATION
     SECURED PARTY        FILE NUMBER      REGISTRATION NUMBER        STATEMENT             DESCRIPTION        PERIOD (YEARS)
----------------------    -----------    -----------------------    -----------------    ------------------    --------------
<S>                       <C>            <C>                        <C>                  <C>                   <C>
Neon Products, a          876260124      20010914 1634 2073 1679    Equipment, Other     Yes                   10
Division of Jim
Pattison Industries
Ltd.

Neon Products, a          875854593      20010831 1055 2073 1669    Equipment, Other     Yes                   5
Division of Jim
Pattison Industries
Ltd.

865331 Ontario Limited    085972905      20010816 1023 0043 1025    Equipment, Other     Yes                   10
carrying on business
as Signage Systems

865331 Ontario Limited    085972914      20010816 1023 0043 1026    Equipment, Other     Yes                   10
carrying on business
as Signage Systems

Neon Products, a          874583865      20010719 1028 2073 1613    Equipment, Other     Yes                   5
Division of Jim
Pattison Industries
Ltd.
</TABLE>

<PAGE>

                                      -38-

<TABLE>
<CAPTION>
                                                                       COLLATERAL
                                                                    CLASSIFICATION/
                                                                    FINANCING CHANGE     GENERAL COLLATERAL     REGISTRATION
     SECURED PARTY        FILE NUMBER      REGISTRATION NUMBER        STATEMENT             DESCRIPTION        PERIOD (YEARS)
----------------------    -----------    -----------------------    -----------------    ------------------    --------------
<S>                       <C>            <C>                        <C>                  <C>                   <C>
Neon Products, a          874584081      20010719 1028 2073 1635    Equipment, Other     Yes                   10
Division of Jim
Pattison Industries
Ltd.

Neon Products, a          874584099      20010719 1028 2073 1636    Equipment, Other     Yes                   10
Division of Jim
Pattison Industries
Ltd.

Neon Products, a          874584108      20010719 1028 2073 1637    Equipment, Other     Yes                   10
Division of Jim
Pattison Industries
Ltd.

IBM Canada                874472616      20010716 1750 1531 7302    Equipment,           Yes                   3
Limited                                  AS RENEWED BY: 20040622    Accounts, Other
                                         1943 1531 6179

National Leasing          873369162      20010612 0958 6005 6965    Equipment            No                    4
Group Inc. L#2120386

Neon Products             871517079      20010417 1023 2073 1398    Equipment, Other     Yes                   10
</TABLE>

<PAGE>

                                      -39-

<TABLE>
<CAPTION>
                                                                       COLLATERAL
                                                                    CLASSIFICATION/
                                                                    FINANCING CHANGE     GENERAL COLLATERAL     REGISTRATION
     SECURED PARTY        FILE NUMBER      REGISTRATION NUMBER        STATEMENT             DESCRIPTION        PERIOD (YEARS)
----------------------    -----------    -----------------------    -----------------    ------------------    --------------
<S>                       <C>            <C>                        <C>                  <C>                   <C>
865331 Ontario Limited    085972878      20010402 1020 0043 4016    Equipment, Other     Yes                   10
carrying on business
as Signage Systems

865331 Ontario Limited    085972887      20010402 1020 0043 4015    Equipment, Other     Yes                   10
carrying on business
as Signage Systems

Associates Capital        871120548      20010402 1750 1531 3226    Equipment, Other     No                    8
Limited

Neon Products             870470388      20010308 1449 2073 1379    Equipment, Other     Yes                   10

Neon Products             870470397      20010308 1449 2073 1380    Equipment, Other     Yes                   10

Neon Products             869925537      20010214 1431 2073 1368    Equipment, Other     Yes                   10

National Leasing          869800329      20010208 1704 6005 4717    Inventory,           No                    5
Group Inc.                                                          Equipment

National Leasing          869749767      20010207 1356 6005 4660    Equipment            No                    6
Group Inc.
</TABLE>

<PAGE>

                                      -40-

<TABLE>
<CAPTION>
                                                                       COLLATERAL
                                                                    CLASSIFICATION/
                                                                    FINANCING CHANGE     GENERAL COLLATERAL     REGISTRATION
     SECURED PARTY        FILE NUMBER      REGISTRATION NUMBER        STATEMENT             DESCRIPTION        PERIOD (YEARS)
----------------------    -----------    -----------------------    -----------------    ------------------    --------------
<S>                       <C>            <C>                        <C>                  <C>                   <C>
Neon Products             868913334      20010108 1640 2073 1340    Equipment, Other     Yes                   10

Neon Products             868066578      20001204 1440 2073 1311    Equipment, Other     Yes                   10

MFP Financial             866883915      20001023 1807 1531 3451    Equipment,           Yes                   5
Services Ltd.                                                       Accounts, Other

Neon Products             866628576      20001016 1035 2073 1292    Equipment, Other     Yes                   10

Neon Products             866086398      20000926 1642 2073 1279    Equipment, Other     Yes                   10

Neon Products             865660734      20000913 0938 2073 1266    Equipment, Other     Yes                   10

National Leasing          863982207      20000720 1050 6005 0982    Equipment            No                    5
Group Inc. L#2085590

IBM Canada Ltd.           862970499      20000619 1501 1530 5589    Equipment,           No                    4
                                         renewed by 20040526        Accounts, Other
                                         1056 15299611
</TABLE>

<PAGE>

                                      -41-

<TABLE>
<CAPTION>
                                                                       COLLATERAL
                                                                    CLASSIFICATION/
                                                                    FINANCING CHANGE     GENERAL COLLATERAL     REGISTRATION
     SECURED PARTY        FILE NUMBER      REGISTRATION NUMBER        STATEMENT             DESCRIPTION        PERIOD (YEARS)
----------------------    -----------    -----------------------    -----------------    ------------------    --------------
<S>                       <C>            <C>                        <C>                  <C>                   <C>
Neon Products             861778332      20000512 1343 2073 1218    Equipment, Other     Yes                   10

Xerox Canada Ltd.         861311259      20000427 1841 1715 5433    Equipment, Other     No                    5

Neon Products             860842872      20000412 1021 2073 1202    Equipment, Other     Yes                   10

Neon Products             860409639      20000329 1137 2073 1178    Equipment, Other     Yes                   10

Neon Products             859041864      20000207 1429 2073 1161    Equipment, Other     Yes                   10

Neon Products             859041873      20000207 1429 2073 1162    Equipment, Other     Yes                   10

G.N. Johnston Equipment    858729735      20000126 1324 1097 0453    Equipment, Other,    Yes                   5
Co. Ltd.                                                            Motor Vehicle
                                                                    included

IBM Canada Ltd.           857158722      19991129 1819 1531 4326    Equipment,           No                    4
                                         renewed by 20020513        Accounts, Other
                                         1842 1531 3171 renewed
                                         by 20041029 1942 1531
                                         8694
</TABLE>

<PAGE>

                                      -42-

<TABLE>
<CAPTION>
                                                                       COLLATERAL
                                                                    CLASSIFICATION/
                                                                    FINANCING CHANGE     GENERAL COLLATERAL     REGISTRATION
     SECURED PARTY        FILE NUMBER      REGISTRATION NUMBER        STATEMENT             DESCRIPTION        PERIOD (YEARS)
----------------------    -----------    -----------------------    -----------------    ------------------    --------------
<S>                       <C>            <C>                        <C>                  <C>                   <C>
Neon Products             856968399      19991122 1535 2073 1022    Equipment, Other     Yes                   10

Neon Products             855752139      19991013 1140 2073 1011    Equipment, Other     Yes                   10

MFP Financial             855711936      19991012 1427 1530 7400    Equipment,           Yes                   5
Services Ltd.                                                       Accounts, Other

MFP Financial             855711936      19991015 1832 1531 7640    Financing Change     N/A                   N/A
Services Ltd.                                                       Statement- remedy
                                                                    of incorrect
                                                                    debtor name

Neon Products Ltd.        854788653      19990910 1213 2073 0976    Equipment, Other     Yes                   10

Dell Financial            853437726      19990727 1434 1530 1387    Equipment,           No                    5
Services Canada                          renewed by 20030723        Accounts, Other
Limited                                  1443 8077 6760

Neon Products             850265694      19990421 1409 2073 0923    Equipment, Other     Yes                   10

Neon Products             850265703      19990421 1409 2073 0924    Equipment, Other     Yes                   10
</TABLE>
<PAGE>
                                      -43-

<TABLE>
<CAPTION>
                                                                COLLATERAL
                                                              CLASSIFICATION/
                                                             FINANCING CHANGE   GENERAL COLLATERAL    REGISTRATION
  SECURED PARTY      FILE NUMBER     REGISTRATION NUMBER        STATEMENT          DESCRIPTION       PERIOD (YEARS)
------------------   -----------   -----------------------   ----------------   ------------------   --------------
<S>                  <C>           <C>                       <C>                <C>                  <C>
Neon Products        850265712     19990421 1409 2073 0925   Equipment, Other   Yes                  10

Neon Products        850265721     19990421 1409 2073 0926   Equipment, Other   Yes                  10

Neon Products        850265739     19990421 1409 2073 0927   Equipment, Other   Yes                  10

Neon Products        850265748     19990421 1409 2073 0928   Equipment, Other   Yes                  10

Neon Products        850265757     19900421 1409 2073 0929   Equipment, Other   Yes                  10

Neon Products        850265766     19990421 1409 2073 0930   Equipment, Other   Yes                  10

Neon Products        848602755     19990222 1046 2073 0863   Equipment, Other   Yes                  10

Neon Products        848602764     19990222 1046 2073 0864   Equipment, Other   Yes                  10

Neon Products        844634106     19980923 1016 2073 0788   Equipment, Other   Yes                  10
</TABLE>

<PAGE>

                                      -44-

<TABLE>
<CAPTION>
                                                                COLLATERAL
                                                              CLASSIFICATION/
                                                             FINANCING CHANGE   GENERAL COLLATERAL    REGISTRATION
  SECURED PARTY      FILE NUMBER     REGISTRATION NUMBER        STATEMENT          DESCRIPTION       PERIOD (YEARS)
------------------   -----------   -----------------------   ----------------   ------------------   --------------
<S>                  <C>           <C>                       <C>                <C>                  <C>
Neon Products        844634115     19980923 1016 2073 0789   Equipment, Other   Yes                  10

Neon Products        844634124     19980923 1016 2073 0790   Equipment, Other   Yes                  10

Neon Products Ltd.   841887693     19980618 1118 2073 0736   Equipment, Other   Yes                  10

Neon Products Ltd.   841887738     19980618 1118 2073 0740   Equipment, Other   Yes                  10

Neon Products Ltd.   838S50202     19980310 1433 2073 0691   Equipment, Other   Yes                  10

Neon Products Ltd.   838850211     19980310 1433 2073 0692   Equipment, Other   Yes                  10

Neon Products Ltd.   834583734     19970923 1132 2073 0615   Equipment, Other   Yes                  10

Neon Products Ltd.   834583743     19970923 1132 2073 0616   Equipment, Other   Yes                  10
</TABLE>

<PAGE>

                                      -45-

<TABLE>
<CAPTION>
                                                                COLLATERAL
                                                              CLASSIFICATION/
                                                             FINANCING CHANGE   GENERAL COLLATERAL    REGISTRATION
  SECURED PARTY      FILE NUMBER     REGISTRATION NUMBER        STATEMENT          DESCRIPTION       PERIOD (YEARS)
------------------   -----------   -----------------------   ----------------   ------------------   --------------
<S>                  <C>           <C>                       <C>                <C>                  <C>
Neon Products Ltd.   831509127     19970606 0913 2073 0546   Equipment, Other   Yes                  10

Neon Products Ltd.   829759968     19970409 1033 2073 0511   Equipment, Other   Yes                  10

Neon Products Ltd.   828300024     19970207 1035 2073 0469   Equipment, Other   Yes                  10

Neon Products Ltd.   828300033     19970207 1035 2073 0470   Equipment, Other   Yes                  10

Neon Products Ltd.   828300042     19970207 1035 2073 0471   Equipment, Other   Yes                  10

Neon Products Ltd.   828300051     19970207 1035 2073 0472   Equipment, Other   Yes                  10

Neon Products Ltd.   828300069     19970207 1035 2073 0473   Equipment, Other   Yes                  10

Neon Products Ltd.   828300078     19970207 1035 2073 0474   Equipment, Other   Yes                  10

Neon Products Ltd.   826531839     19961122 1015 2073 0397   Equipment, Other   Yes                  10
</TABLE>

<PAGE>

                                      -46-

<TABLE>
<CAPTION>
                                                                COLLATERAL
                                                              CLASSIFICATION/
                                                             FINANCING CHANGE   GENERAL COLLATERAL    REGISTRATION
  SECURED PARTY      FILE NUMBER     REGISTRATION NUMBER        STATEMENT          DESCRIPTION       PERIOD (YEARS)
------------------   -----------   -----------------------   ----------------   ------------------   --------------
<S>                  <C>           <C>                       <C>                <C>                  <C>
Neon Products Ltd.   826531848     19961122 1015 2073 0398   Equipment, Other   Yes                  10

Neon Products Ltd.   826531857     19961122 1015 2073 0399   Equipment, Other   Yes                  10

Neon Products Ltd.   826531866     19961122 1015 2073 0400   Equipment, Other   Yes                  10

Neon Products Ltd.   826531875     19961122 1015 2073 0401   Equipment, Other   Yes                  10

Neon Products Ltd.   826531884     19961122 1015 2073 0402   Equipment, Other   Yes                  10

Neon Products Ltd.   826531893     19961122 1015 2073 0403   Equipment, Other   Yes                  10

Neon Products Ltd.   826531902     19961122 1015 2073 0404   Equipment, Other   Yes                  10

Neon Products Ltd.   826531911     19961122 1015 2073 0405   Equipment, Other   Yes                  10

Neon Products Ltd.   826531929     19961122 1015 2073 0406   Equipment, Other   Yes                  10
</TABLE>

<PAGE>

                                      -47-

<TABLE>
<CAPTION>
                                                                COLLATERAL
                                                              CLASSIFICATION/
                                                             FINANCING CHANGE   GENERAL COLLATERAL    REGISTRATION
  SECURED PARTY      FILE NUMBER     REGISTRATION NUMBER        STATEMENT          DESCRIPTION       PERIOD (YEARS)
------------------   -----------   -----------------------   ----------------   ------------------   --------------
<S>                  <C>           <C>                       <C>                <C>                  <C>
Neon Products Ltd.   826531938     19961122 1015 2073 0407   Equipment, Other   Yes                  10

Neon Products Ltd.   826531947     19961122 1015 2073 0408   Equipment, Other   Yes                  10

Neon Products Ltd.   826531956     19961122 1015 2073 0409   Equipment, Other   Yes                  10

Neon Products Ltd.   826531965     19961122 1015 2073 0410   Equipment, Other   Yes                  10

Neon Products Ltd.   826531974     19961122 1015 2073 0411   Equipment, Other   Yes                  10

Neon Products Ltd.   826531983     19961122 1015 2073 0412   Equipment, Other   Yes                  10

Neon Products Ltd,   826531992     19961122 1015 2073 0413   Equipment, Other   Yes                  10

Neon Products Ltd.   826532001     19961122 1015 2073 0414   Equipment, Other   Yes                  10

Neon Products Ltd.   826532019     19961122 1015 2073 0415   Equipment, Other   Yes                  10
</TABLE>

<PAGE>

                                      -48-

<TABLE>
<CAPTION>
                                                                COLLATERAL
                                                              CLASSIFICATION/
                                                             FINANCING CHANGE   GENERAL COLLATERAL    REGISTRATION
  SECURED PARTY      FILE NUMBER     REGISTRATION NUMBER        STATEMENT          DESCRIPTION       PERIOD (YEARS)
------------------   -----------   -----------------------   ----------------   ------------------   --------------
<S>                  <C>           <C>                       <C>                <C>                  <C>
Neon Products Ltd.   824407452     19960823 0840 2073 0318   Equipment, Other   Yes                  10

Neon Products Ltd.   824407461     19960823 0840 2073 0319   Equipment, Other   Yes                  10

Neon Products Ltd.   824407479     19960823 0840 2073 0320   Equipment, Other   Yes                  10

Neon Products Ltd.   824407488     19960823 0840 2073 0321   Equipment, Other   Yes                  10

MFP Technology       814129263     19950519 1849 1529 5054   Equipment, Other   Yes                  10
Services Ltd.

PHH Canada Inc.      802487079     19921001 2147 1513 2926   Equipment, Other,  No                   5
                                   renewed by                Motor Vehicle
                                   19960905 1855 1529 9938   included
                                   renewed by
                                   19990910 1043 1529 1546
                                   amended by
                                   19990910 1043 1529 1547
                                   renewed by
                                   20020709 1448 1530 4418
                                   amended by
                                   20030210 1830 1531 5482
</TABLE>

<PAGE>

                                      -49-

<TABLE>
<CAPTION>
                                                                COLLATERAL
                                                              CLASSIFICATION/
                                                             FINANCING CHANGE   GENERAL COLLATERAL    REGISTRATION
  SECURED PARTY      FILE NUMBER     REGISTRATION NUMBER        STATEMENT          DESCRIPTION       PERIOD (YEARS)
------------------   -----------   -----------------------   ----------------   ------------------   --------------
<S>                  <C>           <C>                       <C>                <C>                  <C>
Triathlon Leasing    428212368     19920910 0833 0043 6594   Equipment, Other,  No                   3
Inc.                               amended by                Motor Vehicle
                                   19941026 2142 1254 1577   included
                                   renewed by:               amendment:
                                   20020603 1547 1254 9047   Financing Change
                                   renewed by:               Statement - add
                                   20020903 1053 1254 9177,  secured party -
                                   amended by                General Electric
                                   20020903 1559 1254 9190   Capital Canada
                                                             Leasing Inc.

PHH Canada Inc.      802346094     19920824 2159 1513 1626   Equipment, Other,  No                   5
                                   amended by                Motor Vehicle
                                   19921202 2154 1513 6022   included
                                   renewed by
                                   19970820 1439 1530 4684
                                   amended by
                                   19990910 1043 1529 1550
                                   renewed by
                                   20020709 1448 1530 4418
                                   amended by
                                   20030721 1055 1529 5175
</TABLE>

<PAGE>

                                      -50-

<TABLE>
<CAPTION>
                                                                COLLATERAL
                                                              CLASSIFICATION/
                                                             FINANCING CHANGE   GENERAL COLLATERAL    REGISTRATION
  SECURED PARTY      FILE NUMBER     REGISTRATION NUMBER        STATEMENT          DESCRIPTION       PERIOD (YEARS)
------------------   -----------   -----------------------   ----------------   ------------------   --------------
<S>                  <C>           <C>                       <C>                <C>                  <C>
Triathlon Computer   015569082     19900328 1459 0043 7975;  Equipment, Other   Yes                  25
Leasing Inc.                       as amended by:
                                   19920813 1403 0043 5521   Amendment:
                                                             Financing Change
                                                             Statement -
                                                             assignment to
                                                             Manufacturer
                                                             Finance Programs
                                                             Ltd.
</TABLE>
<PAGE>

                                      -51-

    GOODYEAR CANADA INC. - LIST OF PPSA (PRINCE EDWARD ISLAND) REGISTRATIONS

<TABLE>
<CAPTION>
                                                REGISTRATION
    DEBTOR                  SECURED PARTY          NUMBER        COLLATERAL DESCRIPTION          EXPIRY
--------------------   ----------------------   --------------   -------------------------   ----------------
<S>                    <C>                      <C>              <C>                         <C>
Goodyear Canada        PHH Vehicle Management   3301             Various motor vehicles      April 27, 2008
Inc.                   Services Inc.
</TABLE>

<PAGE>

                                      -52-

        GOODYEAR CANADA INC. - LIST OF PPSA (SASKATCHEWAN) REGISTRATIONS

<TABLE>
<CAPTION>
                                               REGISTRATION
    DEBTOR                 SECURED PARTY           NUMBER        COLLATERAL DESCRIPTION          EXPIRY
--------------------   ---------------------   --------------   -------------------------   ----------------
<S>                    <C>                     <C>              <C>                         <C>
Goodyear Canada Inc.   PHH Vehicle             112273416        Various Motor Vehicles.     June 1, 2008
                       Management                               Proceeds: all of the
                       Services Inc.                            debtors present and after
                                                                -acquired personal
                                                                property including,
                                                                without limitation,
                                                                goods, securities,
                                                                instruments, documents of
                                                                title, chattel papers,
                                                                intangibles and money

Goodyear Canada Inc.   Pattison Sign Group     117786838        Various signage             December 3l, 2010

Goodyear Canada Inc.   Neon Products           114519062        Various signage             December 22, 2009

Goodyear Canada        Neon Products           110219822        Various signage             February 11, 2007
Incorporated

Goodyear Canada Inc.   Neon Products           1173666646       Various signage             May 19, 2013

Goodyear Canada Inc.   Neon Products           117367189        Various signage             June 18, 2013

Goodyear Canada Inc.   Neon Products           117367448        Various signage             June 18, 2013

Goodyear Canada Inc.   Pattison Sign Group     118557868        Various signage             June 30, 2012
</TABLE>

<PAGE>

                                      -53-

<TABLE>
<CAPTION>
                                               REGISTRATION
    DEBTOR                 SECURED PARTY           NUMBER        COLLATERAL DESCRIPTION          EXPIRY
--------------------   ---------------------   --------------   -------------------------   ----------------
<S>                    <C>                     <C>             <C>                         <C>
Goodyear Canada Inc.   Pattison Sign Group     119034588        Various signage             January 29, 2013

Goodyear Canada Inc.   Neon Products Limited   109682054        Various signage             October 2, 2006

Goodyear Canada Inc.   Neon Products Limited   109682135        Various signage             October 2, 2006

Goodyear Canada Inc.   Neon Products Limited   110219660        Various signage             February 11, 2007

Goodyear Canada Inc.   Neon Products Limited   110219806        Various signage             February 11, 2007

Goodyear Canada Inc.   Neon Products Limited   110535503        Various signage             April 28, 2007

Goodyear Canada Inc.   Neon Products Limited   111598928        Various signage             December 16, 2007

Goodyear Canada Inc.   Dell Financial Services 11393502         Computer equipment and      July 27, 2008
                       Canada Limited                           proceeds from such
                                                                equipment

Goodyear Canada Inc.   Pattison Sign Group,    119614388        Various signage             June 16, 2013
                       a division of Jim
                       Pattison Industries
                       Ltd.
</TABLE>
<PAGE>
                                QUEBEC SECURITY

            PART 1 - LIST OF MOVABLE HYPOTHECS & ASSIGNMENT OF CLAIMS

Legend:

NATURE OF SECURITY

MH         =    Movable Hypothec without delivery
MHwt       =    Movable Hypothec with delivery
FH         =    Floating Hypothec
LHL        =    Legal Hypothec of Landlord (renewal of Landlord Privilege)
LHJ        =    Legal Hypothec resulting from a Judgment
LHS        =    Legal Hypothec of State or of a legal person established in the
                public interest

CHARGED ASSETS

G          =    General Movable Property
AR         =    Accounts Receivable
I          =    Inventory
E          =    Equipment
IP         =    Intellectual Property
S          =    Securities

A1, A2          Assignment
AS1, AS2        Assumption of Hypothec
C1, C2          Cession of rank
ChN1, ChN2      Change of name
M1, M2          Modification of a published right
P1, P2          Prior Notice of Intention to exercise a Right

The "REF. No." below are for reference purposes only and are not intended to
indicate ranking of the security.

<TABLE>
<CAPTION>
                         DATE OF     EXPIRY DATE OF   NATURE
 REF.      SECURED     REGISTRATION   REGISTRATION      OF                                                AMOUNT      REGISTRATION
  NO.     CREDITOR       (Y-M-D)        (Y-M-D)      SECURITY        CHARGED ASSETS & COMMENTS            (CDN.$)        NUMBER
------ --------------  ------------  --------------  --------  --------------------------------------  ------------- ---------------
<S>    <C>             <C>           <C>             <C>       <C>                                     <C>          <C>
 1.    JPMorgan Chase   2004-08-27     2014-08-27      MH      All Intellectual and similar property   1,200,000,000 04-0503625-0002
           Bank                                                of every kind and nature now owned or
                                                                 hereafter acquired by the Grantor,
                                                                 including inventions, industrial
                                                                  designs, patents, copyrights,
                                                               licenses, "Trademarks" (as defined in
                                                                 the registration) along with all
                                                               additions, improvements and accessions
                                                                related thereto, books and records
                                                                related therewith and all proceeds
                                                                      related therefrom

                                                                 The hypothec is granted to secure
                                                                payment of bonds or other titles of
                                                                  Indebtedness (C.c.Q. art. 2692)

 2.    JPMorgan Chase   2004-08-17     2014-08-17      MH         The 25% collateral bond bearing      1,200,000,000 04-0482390-0003
           Bank                                                certificate number 1, dated August 17,
                                                                 2004 in the principal amount of
                                                                $1,000,000,000.00 registered in the
                                                                 name of JPMorgan Chase Bank in its
                                                                  capacity as custodian and agent,
                                                                together with all renewals thereof,
                                                                 substitutions therefor, accretions
                                                                 thereto and all income and fruits
                                                                             therefrom.

 3.    JPMorgan Chase   2004-08-17     2014-08-17      MHwt       The 25% collateral bond bearing      1,200,000,000 04-0482390-0002
           Bank                                                certificate number 1, dated August 17,
                                                                             2004 in the
</TABLE>

<PAGE>
                                      -2-

<TABLE>
<CAPTION>
                         DATE OF     EXPIRY DATE OF   NATURE
 REF.      SECURED     REGISTRATION   REGISTRATION      OF                                                AMOUNT      REGISTRATION
 NO.      CREDITOR       (Y-M-D)        (Y-M-D)      SECURITY        CHARGED ASSETS & COMMENTS            (CDN.$)         NUMBER
------ --------------  ------------  --------------  --------  --------------------------------------  ------------- ---------------
<S>    <C>             <C>           <C>             <C>       <C>                                     <C>          <C>
                                                               principal amount of $1,000,000,000.00
                                                                registered in the name of JPMorgan
                                                                   Chase Bank in its capacity as
                                                                custodian and agent, together with
                                                                all renewals thereof, substitutions
                                                               therefor, accretions thereto and all
                                                                   income and fruits therfrom.

                                                               Claims, deposit accounts, inventory,
                                                               records, proceeds, insurance and all
                                                                  Canadian intellectual Property
                                                                Collateral consisting of Trademarks
                                                                  (as such capitalized terms are
                                                                   defined in the registration)

  4.   JPMorgan Chase   2004-08-17     2014-08-17      MH        Modification of a published right     1,200,000,000 04-0482390-0001
           Bank                                                   registered on 2004-08-27 under
                                                               #04-0503625-0001 to add the "Canadian
                                                                 Intellectual Property Collateral"

                                                                 The hypothec is granted to secure
                                                                payment of bonds or other titles of
                                                                  indebtedness (C.c.Q. art. 2692)

 5.      Wilmington     2004-03-12     2014-03-12      MHwt       The 25% collateral bond bearing      2,400,000,000 04-0136239-0004
       Trust Company                                           certificate number 1, dated March 12,
                                                                  2004 in the principal amount of
                                                                 $2,000,000,000 registered in the
                                                                name of Wilmington Trust Company in
                                                                its capacity as custodian and agent,
                                                                 together with all renewals thereof,
                                                                 substitutions therefor, accretions
                                                                  thereto and all income and fruits
                                                                            therefrom.

 6.      Wilmington     2004-03-12     2014-03-12       MH      Claims, deposit accounts, inventory,   2,400,000,000 04-0136239-0003
       Trust Company                                             records, proceeds, insurance and
                                                                  intellectual property, wherever
                                                               situate, and all renewals, accretions,
                                                                  substitutions and accession.

                                                                 The hypothec is granted to secure
                                                                payment of bonds or other titles of
                                                                  indebtedness (C.c.Q. art. 2692)

 7.      Wilmington     2004-03-12     2014-03-12       MH        The 25% collateral bond bearing      2,400,000,000 04-0136239-0002
       Trust Company                                           certificate number 1, dated March 12,
                                                                  2004 in the principal amount of
                                                               $2,000,000,000 registered in the name
                                                                of Wilmington Trust Company in its
                                                                  capacity as custodian and agent,
                                                                             together
</TABLE>

<PAGE>
                                      -3-

<TABLE>
<CAPTION>
                         DATE OF     EXPIRY DATE OF   NATURE
 REF.      SECURED     REGISTRATION   REGISTRATION      OF                                                AMOUNT      REGISTRATION
 NO.      CREDITOR       (Y-M-D)        (Y-M-D)      SECURITY        CHARGED ASSETS & COMMENTS            (CDN.$)         NUMBER
------ --------------  ------------  --------------  --------  --------------------------------------  ------------- ---------------
<S>    <C>             <C>           <C>             <C>       <C>                                     <C>           <C>
                                                                     with all renewals thereof,
                                                                 substitutions therefor, accretions
                                                                 thereto and all income and fruits
                                                                             therefrom.

 8.    JPMorgan Chase   2003-04-01     2013-04-01      MH       Claims, deposit accounts, inventory,   3,000,000,000 03-0146791-0003
           Bank                                                   records, proceeds, insurance and
                                                                  intellectual property, wherever
                                                                     situate, and all renewals,
                                                                   accretions, substitutions and
                                                                             accession.

                                                                 The hypothec is granted to secure
                                                                payment of bonds or other titles of
                                                                  indebtedness  (C.c.Q. art. 2692)

 9.    JPMorgan Chase   2003-04-01     2013-04-01      MH         The 25% collateral bond bearing      2,500,000,000 03-0146791-0002
           Bank                                                certificate number 1, dated March 31,
                                                                  2003 in the principal amount of
                                                               $2,500,000,000 registered in the name
                                                                   of JPMorgan Chase Bank in its
                                                                  capacity as custodian and agent,
                                                                together with all renewals thereof,
                                                                 substitutions therefor, accretions
                                                                 thereto and all income and fruits
                                                                             therefrom.

10.    JPMorgan Chase   2003-04-01     2013-04-01      MMwt       The 25% collateral bond bearing      2,500,000,000 03-0146791-0001
           Bank                                                certificate number 1, dated March 31,
                                                                  2003 in the principal amount of
                                                                  $2,500,000,000 registered in the
                                                                 name of JPMorgan Chase Bank in its
                                                                  capacity as custodian and agent,
                                                                together with all renewals thereof,
                                                                 substitutions therefor, accretions
                                                                 thereto and all income and fruits
                                                                             therefrom.

11.    Assignee: Bay    2001-08-16                 Assignment   The universality of all right, title                01-0295871-0001
       Street Funding                                 of a        and interest in, to and under (i)
       Trust Trustee:                              universality     all Eligible Receivables now
       Montreal Trust                              of claims         existing and all Eligible
        Company of                                 (see 2 Re-      Receivables created hereafter
          Canada                                   Assignment      (collectively, the "Purchased,
                                                   in comments)   Receivables"), (ii) all Related
                                                                   Security with respect to such
                                                                Purchased Receivables, and (iii) all
                                                                  Collections with respect to, and
                                                                  other proceeds of, such Purchased
                                                                  Receivables and Related Security.

                                                                    Rectification registered on
                                                                 2002-08-19 under #02-0363908-0002
                                                                 changing the name of the Assignee
                                                                 from Montreal Trust Company to Bay
                                                                Street Funding Trust represented by
</TABLE>

<PAGE>
                                      -4-

<TABLE>
<CAPTION>
                         DATE OF     EXPIRY DATE OF   NATURE
 REF.      SECURED     REGISTRATION   REGISTRATION      OF                                                AMOUNT      REGISTRATION
 NO.      CREDITOR       (Y-M-D)        (Y-M-D)      SECURITY        CHARGED ASSETS & COMMENTS            (CDN.$)         NUMBER
------ --------------  ------------  --------------  --------  --------------------------------------  ------------- ---------------
<S>    <C>             <C>           <C>             <C>       <C>                                     <C>           <C>
                                                                 Montreal Trust Company as Trustee.

                                                                  Modification of  published right
                                                                   registered on 2002-08-21 under
                                                               #02-0369081-0004 changing the Trustee
                                                                   from Montreal Trust Company to
                                                                 Montreal Trust Company of Canada.

                                                               Re-Assignment of claims registered on
                                                                 2003-03-31 under #03-0143807-0001-
                                                                Assignor: Bay Street Funding Trust,
                                                                Assignee: Goodyear Canada Inc. (sec
                                                                     following Re-Assignment).

                                                               Re-Assignment of claims registered on
                                                                 2003-03-31 under #03-0144491-0001-
                                                                Assignor. Bay Street Funding Trust,
                                                                  Assignee: Goodyear Canada Inc. -
                                                                 This  registration is intended to
                                                               replace registration #03-0143807-0001
                                                               which had an erroneous description of
                                                                           the property.

12.      Assignor.      1994-06-29                     Re-       All of the right, title and interest                94-0073963-0001
         Canadian                                   assignment    which the Re-Assignor has or may
       Imperial Bank                                  of a       have as and from June 14, 1994 in,
        of Commerce                                universality   to and under a General Assignment
                                                    of claims      of Book Debts made by the Re-
                                                                   Assignee on March 6, 1986 and
                                                                 registered at the Registry Office
                                                                  for the registration division of
                                                                   Quebec on March 10, 1986 under
                                                                  #11 77852. This registration is
                                                                made under Dunlop Tires (Canada) Ltd.
</TABLE>

<PAGE>

                                 QUEBEC SECURITY

                          PART II- LIST OF OTHER RIGHTS

LEGEND:

Inst. Sale =    Reservation of ownership (Instalment Sale)
RL              =    Rights under a Lease
RD              =    Rights of redemption
RO              =    Rights OF OWNERSHIP of the Lessor in a Leasing Contract

THE "REF. No." below are for reference purposes only and are not intended to
indicate ranking of the security.

<TABLE>
<CAPTION>                          EXPIRY DATE
                       DATE OF         OF           NATURE OF
        SECURITY     REGISTRATION  REGISTRATION   RIGHT & DATE                                                       REGISTRATION
REF.     HOLDER        (Y-M-D)        (Y-M-D)        OF DEED            PROPERTY & COMMENTS        AMOUNT (CDN.$)       NUMBER
----  -------------  ------------  ------------  ---------------  -------------------------------  --------------  ----------------
<S>   <C>            <C>           <C>           <C>              <C>                              <C>             <C>
  A.     Lessor       2004-12-21    2008-12-20   RO (2004-12-20)    Specific equipment with all     36 payments     04-0729644-0002
        (Credit-                                                   attachments, accessories and          of
       bailleur):                                                   proceeds thereof including     $674.22/36mths
      De Lage Laden                                                   insurance proceeds and            term
        Financial                                                           indemnities
        Services
       Canada Inc.

  B.   Lessor: CSI    2004-12-20    2009-12-31   RL (2004-12-16)  Various computer equipment and        N/A         04-0726060-0001
         Leasing                                                    peripherals, which includes
         Canada                                                   but is not limited to hardware
           Ltd.                                                   and software, together with all
                                                                     attachments, accessories,
                                                                       accessions, repairs,
                                                                    replacements, substitutions,
                                                                     additions and improvements
                                                                     thereto leased to lessee
                                                                  pursuant to Equipment Schedule
                                                                  Six to Master Lease no. 190760,
                                                                   and all proceeds thereof and
                                                                   rights of insurance payments
                                                                          related thereto

  C.   Lessor: CSI    2004-12-06    2010-11-30   RL (2004-12-03)  Various computer equipment and         N/A        04-0701263-0003
         Leasing                                                    peripherals, which includes
         Canada                                                   but is not limited to hardware
           Ltd.                                                   and software, together with all
                                                                      attachments, accessories
                                                                        accessions, repairs,
                                                                    replacements, substitutions,
                                                                    additions and improvements
                                                                     thereto leased to lessee
                                                                  pursuant to Equipment Schedule
                                                                  Five to Master Lease no. 190760,
                                                                   and all proceeds thereof and
                                                                   rights of insurance payments
                                                                          related thereto
</TABLE>
<PAGE>
                                       -2-

<TABLE>
<CAPTION>
                                        EXPIRY DATE
                            DATE OF         OF           NATURE OF
          SECURITY        REGISTRATION  REGISTRATION   RIGHT & DATE                                                  REGISTRATION
REF.       HOLDER           (Y-M-D)       (Y-M-D)         OF DEED          PROPERTY & COMMENTS      AMOUNT (CDN.$)       NUMBER
----  ------------------  ------------  ------------  ---------------  ---------------------------  --------------  ---------------
<S>   <C>                 <C>           <C>           <C>              <C>                          <C>             <C>
 D.      Lessor: CSI       2004-11-15    2009-10-31   RL (2004-11-10)   Various computer equipment       N/A        04-0659568-001
           Leasing                                                        and peripherals, which
         Canada Ltd.                                                   includes but is not limited
                                                                        to hardware and software,
                                                                            together with all
                                                                        attachments, accessories,
                                                                           accessions, repairs,
                                                                              replacements,
                                                                         substitutions, additions
                                                                         and improvements thereto
                                                                        leased to lessee pursuant
                                                                        to Equipment Schedule Four
                                                                       to Master Lease no. 190760,
                                                                         and all proceeds thereof
                                                                         and rights of insurance
                                                                         payments related thereto

 E.        Lessor:         2004-10-05    2007-10-05   RL (2004-10-05)  Specific equipment with all   12 payments    04-0580525-0006
            Danka                                                        attachments, accessories    of $1230/36
          Financial                                                        and proceeds thereof        mths term
        Services Inc.                                                      including insurance
                                                                         proceeds and indemnities

 F.        Lessor          2004-09-28    2009-09-28    RO (no date)    Specific vehicle including        N/A        04-0564879-0002
      (Credit-bailleur):                                                    all attachments,
       GE Vehicle and                                                     accessories, additions,
          Equipment                                                    alterations and replacement
           Leasing                                                       parts together with all
                                                                        cash and non-cash proceeds

 G.        Lessor          2004-08-30    2009-08-30    RO (no date)     Specific vehicle including       N/A        04-0506226-0002
      (Credit-bailleur):                                                    all attachments,
       GE Vehicle and                                                    accessories, additions,
          Equipment                                                    alterations and replacement
           Leasing                                                       parts together with all
                                                                        cash and non-cash proceeds

 H.      Lessor: CSI       2004-08-23    2009-05-31   RL (2004-06-24)       Specific equipment           N/A        04-0492645-0001
           Leasing                                                       (Including all repairs,
         Canada Ltd.                                                         accessories and
                                                                           replacements) at the
                                                                           following respective
                                                                           locations 9091 Herni
                                                                        Bourassa Boulevard Quest,
                                                                       St. Laurent, Quebec H4S 1H9
                                                                           (s/c) and 2600 Boul
                                                                          Monseigneur Langlois,
                                                                         Valleyfield, PQ J6S 5G6

 I.      Lessor: Les       2004-07-21    2006-04-01   RL (2003-04-01)       Specific equipment           N/A         04-429945-0005
          Chariots
         Elevateurs
          du Quebec
            Inc.

 J.      Lessor: Les       2004-07-21    2006-10-01   RL (2003-10-01)       Specific equipment           N/A        04-0429945-0002
          Chariots
         Elevateurs
          du Quebec
            Inc.
</TABLE>

<PAGE>

                                       -3-

<TABLE>
<CAPTION>
                                        EXPIRY DATE
                            DATE OF         OF           NATURE OF
          SECURITY        REGISTRATION  REGISTRATION   RIGHT & DATE                                                  REGISTRATION
REF.       HOLDER           (Y-M-D)       (Y-M-D)         OF DEED          PROPERTY & COMMENTS      AMOUNT (CDN.$)       NUMBER
----  ------------------  ------------  ------------  ---------------  ---------------------------  --------------  ---------------
<S>   <C>                 <C>           <C>           <C>              <C>                          <C>             <C>

 K.        Lessor          2004-04-21    2009-04-21    RO (no date)     Specific vehicle and all         N/A        04-0224191-0003
      (Credit-bailleur):                                                attachments, accessories,
         GE Vehicle                                                    additions, alterations and
             and                                                       replacement parts together
          Equipment                                                    with all cash end non-cash
           Leasing                                                      proceeds of the vehicle

 L.      Lessor: CSI       2004-03-17    2009-04-30   RL (2004-03-10)  Various computer equipment        N/A        O4-0142990-0001
           Leasing                                                     and peripherals including
         Canada Ltd.                                                      without limitiation,
                                                                       hardware and software with
                                                                            all attachments,
                                                                        accessories, accessions,
                                                                         repairs, replacements,
                                                                        substitutions, additions
                                                                        and improvements thereto
                                                                        pursuant to Master Lease
                                                                           No. 190760 and all
                                                                           proceeds, accounts
                                                                       receivable, chattel paper,
                                                                       intangibles, documents of
                                                                       title, securities, rights
                                                                          of insurance payment
                                                                          relating thereto or
                                                                          resulting therefrom

 M.        Lessor          2003-11-25    2008-11-21   RO (1992-11-20)   Specific vehicle and all         N/A        03-0630394-0004
      (Credit-bailleur):                                                attachments, accessories,
         GE Capital                                                     additions, alterations and
         Vehicle and                                                   replacement parts together
          Equipment                                                    with all cash and non-cash
        Leasing Inc.                                                    proceeds of the vehicle
                                                                         pursuant to the Lease
                                                                       Agreement dated Nov. 20
                                                                                 1992

 N.        Lessor:         2003-10-0l    2009-03-29   RL (2003-09-29)   All items as defined and     Leased baaed   03-0522279-0001
        Pitney Bowes                                                     listed under contract       on 25,589.70
           Leasing                                                              #371677

 O.        Lessor:         2003-08-22    2013-04-08   RL (2003-08-04)      Specific equipment            N/A        03-0441069-0001
           Prodair
         Canada Ltee

 P.        Lessor          2003-07-28    2008-07-28    RO (no date)     Specific vehicle and all         N/A        03-0388939-0005
      (Credit-bailleur):                                               attachments, accessories,                          (R1)
         GE Capital                                                    additions, alterations and
         Vehicle and                                                   replacement parts together
          Equipment                                                    with all cash and non-cash
        Leasing Inc.                                                    proceeds of the vehicle

 Q.        Lessor          2003-07-21    2008-07-18    RO (no date)     Specific vehicle and all         N/A        03-0372186-0001
      (Credit-bailleur):                                                attachments, accessories,
         GE Capital                                                     additions, alterations and
         Vehicle and                                                   replacement parts together
          Equipment                                                    with all cash and non-cash
        Leasing Inc.                                                    proceeds of the vehicle

 R.        Lessor          2003-06-03    2008-06-03    RO (no date)     Specific vehicle and all         N/A        03-0279478-0002
      (Credit-bailleur):                                                attachments, accessories,                          (R1)
         GE Capital                                                      additions, alterations
</TABLE>

<PAGE>

                                       -4-

<TABLE>
<CAPTION>
                                        EXPIRY DATE
                            DATE OF         OF           NATURE OF
          SECURITY        REGISTRATION  REGISTRATION   RIGHT & DATE                                                  REGISTRATION
REF.       HOLDER           (Y-M-D)       (Y-M-D)         OF DEED          PROPERTY & COMMENTS      AMOUNT (CDN.$)       NUMBER
----  ------------------  ------------  ------------  ---------------  ---------------------------  --------------  ---------------
<S>   <C>                 <C>           <C>           <C>              <C>                          <C>             <C>
         Vehicle and                                                      and replacement parts
          Equipment                                                     together with all cash and
         Leasing Inc.                                                     non-cash proceeds of the
                                                                                 vehicle

 S.     Lessor: Xerox      2003-05-27    2008-05-26    RL (no date)       All present and future          N/A       03-0263031-0002
           Canada                                        (Global       office equipment leased on
           Limited                                      reg. C.c.Q.       a conditional sale or
                                                       art.2961.1)     similar basis, or otherwise
                                                                         financed by the secured
                                                                          party, whether or nor
                                                                       manufactured by the secured
                                                                          party or any affiliate
                                                                                 thereof

 T.        Lessor          2003-05-14    2008-05-13    RO (no date)      Specific vehicle and all         N/A       03-0238209-0005
          (Credit-                                                      attachments, accessories,                         (R1)
         bailleur):                                                     additions, alterations and
         GE Capital                                                     replacement parts together
         Vehicle and                                                    with all cash and non-cash
          Equipment                                                      proceeds of the vehicle
        Leasing Inc.

 U.        Lessor          2003-05-06    2008-05-05    RO (no date)      Specific vehicle and all         N/A       03-0216182-0005
          (Credit-                                                      attachments, accessories,                         (R1)
         bailleur):                                                     additions, alterations and
         GE Capital                                                     replacement parts together
         Vehicle and                                                    with all cash and non-cash
          Equipment                                                      proceeds of the vehicle
        Leasing Inc.

 V.      Lessor: Les       2003-04-09    2005-11-25   RL (2002-11-25)       Specific equipment            N/A       03-0163266-0012
          Chariots
         Elevateurs
          du Quebec
            Inc.

 W.      Lessor: Les       2003-04-09    2006-04-01   RL (2003-04-01)       Specific equipment            N/A       03-0163266-0011
          Chariots
         Elevateurs
          du Quebec
            Inc.

 X.        Lessor          2003-03-27    2008-03-26   RO (1992-11-20)   Specific vehicle with all         N/A       03-0137020-0005
          (Credit-                                                       attachment, accessories,                         (R1)
        bailleur):GE                                                      replacement parts and
           Capital                                                               proceeds
         Vehicle and
          Equipment
        Leasing Inc.

 Y.        Lessor          2003-03-12    2006-03-11     RO (no date       Specific equipment The          N/A       03-0108919-0001
          (Credit-                                      indicated)      registration is made under
          bailleur):                                                     "Granford Manufacturing"
           Maxium
          Financial
        Services Inc.

 Z.        Lessor          2003-01-13    2013-01-10   RO (2002-11-14)       Specific equipment            N/A       03-0011726-0005
      (Credit-bailleur):
         IBM Canada
           Limitee

AA.        Lessor          2002-11-22    2012-11-23   RO (2002-11-08)  Specific equipment with all        N/A       02-0529320-0001
      (Credit-bailleur):                                                   renewals, additions,
        Hewlett-Packard                                                  service and accessories.
        (Canada) Cie                                                      Paragraph stating that
</TABLE>

<PAGE>

                                       -5-

<TABLE>
<CAPTION>
                                        EXPIRY DATE
                            DATE OF         OF           NATURE OF
          SECURITY        REGISTRATION  REGISTRATION   RIGHT & DATE                                                 REGISTRATION
REF.       HOLDER           (Y-M-D)       (Y-M-D)         OF DEED          PROPERTY & COMMENTS     AMOUNT (CDN.$)       NUMBER
----  ------------------  ------------  ------------  ---------------  --------------------------  --------------  ---------------
<S>   <C>                 <C>           <C>           <C>              <C>                         <C>             <C>
                                                                        any exchanged equipment
                                                                         replaces the equipment
                                                                       stated in the description.

                                                                       Modification of published
                                                                          right registered on
                                                                            2003-01-31 under
                                                                        #03-0045581-0009 stating
                                                                       that the list of equipment
                                                                             was modified.

 BB.       Lessor          2002-10-11    2012-10-11   RO (2002-08-13)      Specific equipment           N/A        02-0457221-0002
          (Credit-
        bailleur):IBM
           Canada
           Limitee

 CC.       Lessor          2002-09-10    2006-08-26   RO (2002-08-26)      Specific equipment           N/A        02-0399598-0001
          (Credit-
         bailleur):
          Services
         Financiers
          CIT Ltee

 DD.       Lessor          2002-08-13    2012-08-12   RO (2001-07-03)      Specific equipment           N/A        02-0355212-0009
      (Credit-bailleur);
         IBM Canada
           Limitee

 EE.       Lessor          2002-07-12    2007-07-11   RO (1992-11-20)  Specific vehicle with all        N/A        02-0301548-0002
      (Credit-bailleur):                                                attachment, accessories,                         (R1)
         GE Capital                                                      replacement parts and
         Vehicle and                                                            proceeds
          Equipment
        Leasing Inc.

 FF.       Lessor          2002-06-06    2007-06-06   RO (1992-11-20)  Specific vehicle with all        N/A        02-0243150-0004
      (Credit-bailleur):                                                attachment, accessories,                         (R1)
         GE Capital                                                      replacement parts and
         Vehicle and                                                            proceeds
          Equipment
        Leasing Inc.

 GG.       Lessor          2002-05-29    2007-05-29   RO (1992-11-20)  Specific vehicle wilh all        N/A        02-0227742-0001
      (Credit-bailleur):                                                attachment, accessories,                         (R1)
         GE Capital                                                      replacement parts and
         Vehicle and                                                            proceeds
          Equipment
        Leasing Inc.

 HH.       Lessor          2002-01-25    2007-01-24   RO (1992-11-20)  Specific vehicles with all       N/A        02-0031762-0004
          (Credit-                                                      attachment, accessories,                         (R1)
         bailleur):                                                      replacement parts and
         GE Capital                                                             proceeds
         Vehicle and
          Equipment
        Leasing Inc.
</TABLE>

<PAGE>

                                       -6-

<TABLE>
<CAPTION>
                                        EXPIRY DATE
                            DATE OF         OF           NATURE OF
          SECURITY        REGISTRATION  REGISTRATION   RIGHT & DATE                                                 REGISTRATION
REF.       HOLDER           (Y-M-D)       (Y-M-D)         OF DEED          PROPERTY & COMMENTS     AMOUNT (CDN.$)       NUMBER
----  ------------------  ------------  ------------  ---------------  --------------------------  --------------  ---------------
<S>   <C>                 <C>           <C>           <C>              <C>                         <C>             <C>
 II.       Lessor          2001-11-28    2006-11-27   RO (1992-11-20)  Specific vehicle with all        N/A        01-0442189-0002
      (Credit-bailleur):                                               attachment, accessories,                         (R1)
         GE Capital                                                     replacement parts and
         Vehicle and                                                            proceeds
          Equipment
        Leasing Inc.

 JJ.       Lessor          2001-11-26    2006-11-23   RO (2001-02-15)       "Lease Agreement            N/A        01-0436573-0002
      (Credit-bailleur):                (ren'd from)                          (operating)"
           Nexcap                        2004-11-23
           Finance                                                       Renewal registered on
         Corporation                                                           2004-10-28
                                                                       under #04-0623334-0004 to
                                                                       extend the expiry date to
                                                                               2006-11-23

 KK.     Lessor: IBM       2001-11-08    2011-10-30   RL (2000-12-20)    Specific equipment and         N/A        01-0412056-0011
           Canada                                                             accessories
           Limitee

 LL.     Lessor: IBM       2001-11-08    2011-10-29   RL (2000-12-28)      Specific equipment           N/A        01-0412056-0010
           Canada
           Limitee

 MM.       Lessor          2001-10-11    2006-10-10   RO (1992-11-20)  Specific vehicle with all        N/A        01-0372875-0006
      (Credit-bailleur):                                                attachment, accessories,                         (R1)
         GE Capital                                                      replacement parts and
         Vehicle and                                                            proceeds
          Equipment
        Leasing Inc.

 NN.       Lessor          2001-09-05    2006-09-04   RO (1992-11-20)  Specific vehicle with all        N/A        01-0320203-0001
          (Credit-                                                      attachment, accessories,                         (R1)
        bailleur):GE                                                     replacement parts and
           Capital                                                              proceeds
         Vehicle and
          Equipment
        Leasing Inc.

 OO.       Lessor          2001-06-27    2006-06-26   RO (1992-11-20)  Specific vehicle with all        N/A        01-0225560-0001
      (Credit-bailleur):                                                 attachment; accessories,                         (R1)
         GE Capital                                                       replacement parts and
         Vehicle and                                                            proceeds
          Equipment
        Leasing Inc.

 PP.       Lessor          2001-05-22    2006-05-22   RO (1992-11-20)  Specific vehicle with all        N/A        01-0173751-0005
          (Credit-                                                      attachment, accessories,                         (R1)
        bailleur):GE                                                     replacement parts and
           Capital                                                              proceeds
         Vehicle and
          Equipment                                                      Addn'l Lessee: PH & H
        Leasing Inc.                                                            Canada

 QQ.       Lessor          2001-05-17    2006-05-17   RO (2001-04-24)  Right, title and interest        N/A        01-0167004-0003
          (Credit-.                                                    in and to all computer and
         bailleur):                                                      related equipment and
             MFP                                                       general intangibles under
          Financial                                                      Master Equipment Lease
        Services Ltd.                                                  between Lessor and Lessee
                                                                         including specifically
                                                                        described equipment with
                                                                               all parts.
</TABLE>
<PAGE>

                                       -7-

<TABLE>
<CAPTION>
                                        EXPIRY DATE
                           DATE OF           OF          NATURE OF
           SECURITY      REGISTRATION   REGISTRATION    RIGHT & DATE                                                  REGISTRATION
REF.        HOLDER         (Y-M-D)        (Y-M-D)         OF DEED           PROPERTY & COMMENTS      AMOUNT (CDN.S)      NUMBER
----- ------------------ ------------ ---------------- --------------- ----------------------------- -------------- ----------------
<S>   <C>                <C>          <C>              <C>             <C>                           <C>            <C>
                                                                       software, documentation,
                                                                       accessories, substitutions,
                                                                       replacements and proceeds.

            Lessor
      (Credit-bailleur):
RR.      Corporation                                                   All movable property related
          Financiere      2001-03-27     2005-06-22    RO (2001-03-23) to the phone system supplied       N/A       01-0094419-0001
           Teletech                                                         by Bell Canada.

       Lessor (Credit-
         bailleur):
SS.   General Electric    2000-09-29     2005-09-29    RO (1992-11-20)   Specific equipment Addn'l        N/A       00-0294592-0001
       Capital Vehicle                                                   Lessee: PH & H Canada
        and Equipment
         Leasing Inc.

TT.    Lessee: Prodair
         Canada Ltee      2000-09-18     2006-07-30    RL (1996-07-30)      Specific equipment            N/A       00-0278318-0073

           Lessor                                                      All movable property related
UU.   (Credit-bailleur):  2000-06-05     2005-07-17    RO (1999-02-16) to the phone system supplied       N/A       00-0148851-0001
         Corporation                                                          by Bell Canada.
          Financierse
          Teletech

                                                                       All Dell or Non-Dell Computer
                                                                         equipment and peripherals
                                                                       together with all additions,
                                                                             accessions and
         Lessor: Dell                                                   replacements and proceeds
VV.   Financial Services              2008-07-28 ren'd                  RENEWAL OF THE PUBLICATION
       Canada Limited     2000-03-01  from 2005-02-28  RL (1999-07-23)    registered on 2003-07-24        N/A       00-0049309-0003
                                                                           under #03-0380954-0001
                                                                          extending the expiry date
                                                                       from 2005-02-28 to 2009-02-28

                                                                       All present and future motor
                                                                           vehicles, automotive
                                                                         equipment, and materials-
                                                                         handling equipment leased
                                                                       from the Lessor to the
                                                                            Lessee, together
                                                                           with all present and
        Lessor (Credit-                                                       future attachments,
        bailleur): PHH                                                     accessions, accessories,
WW.   Vehicle Management  2000-01-05     2010-01-04    R0 (1987-04-03)     replacement parts and          N/A       00-0000526-0001
         Services Inc.                                                          proceeds.

                                                                        "Inscription globale" (CCQ
                                                                                 art. 2961.1)

                                                                           Assignment of rights
                                                                               registered on
</TABLE>

<PAGE>

                                      -8-

<TABLE>
<CAPTION>
                                        EXPIRY  DATE
                           DATE OF           OF          NATURE OF
           SECURITY      REGISTRATION   REGISTRATION    RIGHT & DATE                                                  REGISTRATION
REF.        HOLDER         (Y-M-D)        (Y-M-D)         OF DEED           PROPERTY & COMMENTS      AMOUNT (CDN.S)      NUMBER
----- ------------------ ------------ ---------------- --------------- ----------------------------- -------------- ----------------
<S>   <C>                <C>          <C>              <C>             <C>                           <C>            <C>
                                                                       2000-09-14 under #00-0274576-
                                                                        0001 -Assignor: PHH Vehicle
                                                                         Management Services Inc.,
                                                                         Assignee: Leaf Trust, c/o
                                                                         Canadian Imperial Bank of
                                                                        Commerce, Trustee: TD Trust
                                                                                  Company

                                                                           Assignment of rights
                                                                         registered on 2000-09-14
                                                                         under #00-0274576-0004 -
                                                                           Assignor PHH Vehicle
                                                                         Management Services Inc.,
                                                                         Assignee: Leaf Trust, c/o
                                                                         Canadian Imperial Bank of
                                                                                Commerce,
                                                                         Trustee: TD Trust Company

                                                                           Assignment of rights
                                                                         registered on 2000-09-14
                                                                          under #00-0274576-0002
                                                                           --Assignor: PHH Vehicle
                                                                         Management Services Inc.,
                                                                         Assignee: Leaf Trust, c/o
                                                                         Canadian Imperial Bank of
                                                                                 Commerce,
                                                                         Trustee: TD Trust Company

                                                                           Assignment of rights
                                                                         registered on 2000-09-14
                                                                         under #00-0274576-0003 -
                                                                           Assignor: PHH Vehicle
                                                                         Management Services Inc.,
                                                                         Assignee: Leaf Trust, c/o
                                                                         Canadian Imperial Bank of
                                                                                 Commerce,
                                                                         Trustee: TD Trust Company

                                                                           Assignment of rights
                                                                         registered on 2002-09-11
                                                                          under #02-0400420-0001
                                                                           -Assignor: PHH Vehicle
                                                                         Management Services Inc.,
                                                                         Assignee: Leaf Trust, c/o
                                                                         Canadian Imperial Bank of
                                                                       Commerce, Trustee: The Canada
                                                                        Trust Company -- Assignment
                                                                         of specifically described
                                                                                  vehicle
</TABLE>

<PAGE>

                                      -9-

<TABLE>
<CAPTION>
                                        EXPIRY DATE
                           DATE OF           OF          NATURE OF
           SECURITY      REGISTRATION   REGISTRATION    RIGHT & DATE                                                  REGISTRATION
REF.        HOLDER         (Y-M-D)        (Y-M-D)         OF DEED           PROPERTY & COMMENTS      AMOUNT (CDN.S)      NUMBER
----- ------------------ ------------ ---------------- --------------- ----------------------------- -------------- ----------------
<S>   <C>                <C>          <C>              <C>             <C>                           <C>            <C>
                                                                           Assignment of rights
                                                                         registered on 2003-02-14
                                                                          under #03-0069129-0001
                                                                           -Assignor: PHH Vehicle
                                                                         Management Services Inc.,
                                                                         Assignee: Leaf Trust, c/o
                                                                         Canadian Imperial Bank of
                                                                                 Commerce,
                                                                         Trustee: The Canada Trust
                                                                          Company -- Assignment of
                                                                          specifically described
                                                                                 vehicles

                                                                           Assignment of rights
                                                                         registered on 2003-02-14
                                                                          under #03-0069266- 0001
                                                                           -Assignor: PHH Vehicle
                                                                         Management Services Inc.,
                                                                         Assignee: Leaf Trust, c/o
                                                                         Canadian Imperial Bank of
                                                                                 Commerce,
                                                                         Trustee: The Canada Trust
                                                                         Company -- Assignment of
                                                                          specifically described
                                                                                 vehicles

                                                                            Assignment of rights
                                                                         registered on 2003-04-09
                                                                          under #03-0l65239-0001
                                                                       -Assignor: PHH Vehicle
                                                                         Management Services Inc.,
                                                                         Assignee: Leaf Trust, c/o
                                                                         Canadian Imperial Bank of
                                                                                 Commerce,
                                                                         Trustee: The Canada Trust
                                                                         Company -- Assignment of
                                                                          specifically described
                                                                                 vehicles

                                                                           Assignment of rights
                                                                         registered on 2003-05-06
                                                                          under #03-0218201-0001
                                                                          -Assignor: PHH Vehicle
                                                                         Management Services Inc.,
                                                                         Assignee: Leaf Trust, c/o
                                                                         Canadian Imperial Bank of
                                                                                 Commerce,
                                                                         Trustee: The Canada Trust
                                                                          Company -- Assignment of
                                                                          specifically described
                                                                                 vehicles
</TABLE>

<PAGE>

                                      -10-

<TABLE>
<CAPTION>
                                        EXPIRY DATE
                           DATE OF           OF          NATURE OF
           SECURITY      REGISTRATION   REGISTRATION    RIGHT & DATE                                                  REGISTRATION
REF.        HOLDER         (Y-M-D)        (Y-M-D)         OF DEED           PROPERTY & COMMENTS        AMOUNT (CDN.S)     NUMBER
----- ------------------ ------------ ---------------- --------------- ------------------------------  -------------- --------------
<S>   <C>                <C>          <C>              <C>             <C>                             <C>            <C>
                                                                           Assignment of rights
                                                                         registered on 2003-08-26
                                                                          under #03-0443915-0001
                                                                          -Assignor: PHH Vehicle
                                                                         Management Services Inc.,
                                                                         Assignee: Leaf Trust, c/o
                                                                         Canadian Imperial Bank of
                                                                                 Commerce,
                                                                         Trustee: The Canada Trust
                                                                         Company -- Assignment of
                                                                          specifically described
                                                                                 vehicles

                                                                        Modification to a published
                                                                            right registered on
                                                                             2003-09-05 under
                                                                        #03-0465017-0009 the change
                                                                           the Lessor's address

                                                                           Assignment of rights
                                                                         registered on 2003-10-07
                                                                          under #03-0534159-0001
                                                                          -Assignor: PHH Vehicle
                                                                         Management Services Inc.,
                                                                         Assignee: Leaf Trust, c/o
                                                                         Canadian Imperial Bank of
                                                                                 Commerce,
                                                                         Trustee: The Canada Trust
                                                                         Company -- Assignment of
                                                                          specifically described
                                                                                 vehicles

                                                                           Assignment of rights
                                                                         registered on 2004-01-09
                                                                         under #04-0010213-0001 -
                                                                           Assignor: PHH Vehicle
                                                                         Management Services Inc.,
                                                                         Assignee: Leaf Trust c/o
                                                                         Canadian Imperial Bank of
                                                                                 Commerce,
                                                                         Trustee: The Canada Trust
                                                                         Company -- Assignment of
                                                                          specifically described
                                                                                 vehicles

                                                                            Assignment of rights
                                                                         registered on 2004-04-21
                                                                          under #04-0224516-0001
                                                                          -Assignor: PHH Vechicle
                                                                         Management Services Inc.,
</TABLE>

<PAGE>

                                      -11-

<TABLE>
<CAPTION>
                                        EXPIRY DATE
                           DATE OF           OF          NATURE OF
           SECURITY      REGISTRATION   REGISTRATION    RIGHT & DATE                                                  REGISTRATION
REF.        HOLDER         (Y-M-D)        (Y-M-D)         OF DEED           PROPERTY & COMMENTS      AMOUNT (CDN.S)      NUMBER
----- ------------------ ------------ ---------------- --------------- ----------------------------- -------------- ----------------
<S>   <C>                <C>          <C>              <C>             <C>                           <C>            <C>
                                                                         Assignee: Leaf Trust, c/o
                                                                         Canadian Imperial Bank of
                                                                                 Commerce,
                                                                         Trustee: The Canada Trust
                                                                         Company -- Assignment of
                                                                          specifically described
                                                                                  vehicle

                                                                           Rectification to the
                                                                         aforementioned assignment
                                                                       (04-0224516-0001) to rectify
                                                                           the addresses in the
                                                                               registration

                                                                           Assignment of rights
                                                                         registered on 2004-07-13
                                                                          under #04-0411245-0001
                                                                          -Assignor: PHH Vehicle
                                                                         Management Services Inc.,
                                                                         Assignee: Leaf Trust, c/o
                                                                         Canadian Imperial Bank of
                                                                       Commerce. Trustee: The Canada
                                                                        Trust Company -- Assignment
                                                                         of specifically described
                                                                                 vehicles

                                                                           Assignment of rights
                                                                         registered on 2004-07-14
                                                                          under #04-0414378-0001
                                                                          -Assignor: PHH Vehicle
                                                                         Management Services Inc.,
                                                                         Assignee.: Leaf Trust, do
                                                                         Canadian Imperial Bank of
                                                                                 Commerce,
                                                                         Trustee: The Canada Trust
                                                                         Company -- Assignment of
                                                                          specifically described
                                                                                 vehicles

                                                                           Assignment of rights
                                                                         registered on 2004-11-30
                                                                         under #04-0687775-0001 -
                                                                           Assignor: PHH Vehicle
                                                                       Management Services Inc. c/o
                                                                         PHH Corporation; Assignee:
                                                                          Leaf Trust c/o Canadian
                                                                        Imperial Bank of Commerce;
                                                                         Trustee: The Canada Trust
                                                                          Company - Assignment of
                                                                          specifically described
                                                                                 vehicles
</TABLE>

<PAGE>

                                      -12-

<TABLE>
<CAPTION>
                                        EXPIRY DATE
                           DATE OF           OF          NATURE OF
           SECURITY      REGISTRATION   REGISTRATION    RIGHT & DATE                                                  REGISTRATION
REF.        HOLDER         (Y-M-D)        (Y-M-D)         OF DEED           PROPERTY & COMMENTS      AMOUNT (CDN.S)      NUMBER
----- ------------------ ------------ ---------------- --------------- ----------------------------- -------------- ----------------
<S>   <C>                <C>          <C>              <C>             <C>                           <C>            <C>

                                                                            Assignment of rights
                                                                         registered on 2005-01-05
                                                                          under #05-0001345-0001
                                                                          -Assignor: PHH Vehicle
                                                                       Management Services Inc. c/o
                                                                        PHH Corporation; Assignee:
                                                                          Leaf Trust c/o Canadian
                                                                         Imperial Bank of Commerce;
                                                                         Trustee: The Canada Trust
                                                                          Company - Assignment of
                                                                          specifically described
                                                                                 vehicles

                                                                             Rectification (to
                                                                             registration #04-
                                                                            0411245-0001 above)
                                                                         registered on 2005-01-07
                                                                       under #05-0006555-0001 to
                                                                       correct a registration number
                                                                       which should have read
                                                                        #00-0110610-0001 instead of
                                                                             #03-0374759-0006

                                                                             Rectification (to
                                                                             registration #05-
                                                                            0006555-0001 above)
                                                                         registered on 2005-02-16
                                                                        under #05-0081 700-0001 to
                                                                            correct an address

                                                                            Specific vehicles

       Lessor (Credit-                                                   Reduction registered on
          bailleur):                                                      2001-10-02 under #01            N/A       99-0223781-0001
XX.   General Electric    1999-12-16     2004-09-16    RO (1992-11-20)   -0360010-0002 affecting 6                        (Rl)
        Capital Vehicle                                                         vehicles.
       and Equipment
        Leasing Inc.                                                      Reduction registered on
                                                                       2002-01-29 under #02-0035293
                                                                        -0001 affecting 3 vehicles

                                                                            Specific vehicles and
       Lessor Credit-                                                           accessory
      bailleur): General                                                       Renewal of a
      Electric Capital                   2005-09-16                            registration
YY.      Vehicle and      1999-12-13    (ren'd from)   RO (1992-11-20)   registered on 2004-08-24                   99-0218990-0008
      Equipment Leasing                  2004-09-16                    under #04-0495692-0004             N/A             (Rl)
             Inc.                                                      to extend the expiry date on
                                                                                2005-09-16
</TABLE>

<PAGE>

                                      -13-

<TABLE>
<CAPTION>
                                        EXPIRY DATE
                           DATE OF           OF          NATURE OF
           SECURITY      REGISTRATION   REGISTRATION    RIGHT & DATE                                                  REGISTRATION
REF.        HOLDER         (Y-M-D)        (Y-M-D)         OF DEED           PROPERTY & COMMENTS      AMOUNT (CDN.S)      NUMBER
----- ------------------ ------------ ---------------- --------------- ----------------------------- -------------- ----------------
<S>   <C>                <C>          <C>              <C>             <C>                           <C>            <C>
            Lessor
      (Credit-bailleur):
ZZ.   Newcourt Financial  1999-11-23     2005-11-10    RO (1999-11-10)       Specific equipment           N/A       99-0201774-0010
            Ltd.

            Lessor
      (Credit-bailleur):
AAA.     Corporation      1999-11-11     2005-11-09    RO (1999-11-10) All movable property related       N/A       99-0191178-0012
          Financierse                                                   to the phone system supplied
           Teletech                                                           by Bell Canada.
</TABLE>
<PAGE>

                                                                         Annex C
                                                                to Schedule 6.06

<TABLE>
<CAPTION>
                                                                FOLIO
NO.           OWNER                PROPERTY ADDRESS          (BLATT) NO.      NO.              PERMITTED ENCUMBRANCES
<S>    <C>                        <C>                        <C>              <C>    <C>
1      Goodyear GmbH & Co. KG     76661 Philippsburg         480              2/3    hereditary building right (Erbbaurecht)
                                                             Section II              and pre-emption right (Vorkaufsrecht) for
                                                                                     the benefit of Cervisia
                                                                                     Grundstucksvermietungsgesellschaft mbH &
                                                                                     Co. KG

2      Dunlop GmbH & Co. KG       15517 Furstenwalde         8882             18     Priority notice protecting a claim for
       (registered owner:          (Spree)                   Section II              transfer of title of land
       Dunlop GmbH)                                                                  (Auflassungsvormerkung) for the benefit
                                                                                     of Manfred Hamacher and Ingrid Hamacher.

                                                                              20     Priority notice protecting a conditioned
                                                                                     claim for transfer of title of land
                                                                                     (bedingte Ruckauflassungsvormerkung) for
                                                                                     the benefit of the city of
                                                                                     Furstenwalde/Spree.

                                                             10262            10     Priority notice protecting a conditioned
                                                             Section II              claim for transfer of title of land
                                                                                     (bedingte Ruckauflassungsvormerkung) for
                                                                                     the benefit of the city of
                                                                                     Furstenwalde/Spree.

3      All other existing encumbrances on German real estate, subject to certain covenants to cancel as provided in German
       mortgage documentation.

4      Account pledges in favor of account banks on the basis of the banks' standard business terms relating to amounts
       outstanding in such accounts from time to time.
</TABLE>

<PAGE>

                                                                         Annex D
                                                                to Schedule 6.06

                                ADDITIONAL LIENS

I. NORTH AMERICA

A. CAPITAL LEASES SECURED BY ASSETS SUBJECT TO, AND LISTED IN, SUCH LEASES

1. U.S.A.

(a)   Capital Lease, dated as of June 21, 1989, between LADIG PARTNERSHIP 404
      Lemon Ave., Walnut, CA 91789 and FIVE BROTHERS TIRE CO., INC. 5408 East
      Washington Blvd., City of Commerce, CA 90040 (assigned to TREADCO Inc. on
      July 30, 1996), relating to a 47,200 square foot industrial building
      situated on 2.73 acre parcel located at 410 Lemon Ave. Walnut, CA 91789;

(b)   Capital Lease between ATOMIC 3 and THE GOODYEAR TIRE & RUBBER COMPANY,
      relating to a retail outlet 1354 located at Mount Ephraim, NJ 29047;

(c)   Capital Lease between Norton Tire and THE GOODYEAR TIRE & RUBBER COMPANY,
      relating to a retail outlet identified therein;

(d)   Capital Lease between AMERICAN INDUSTRIES and THE GOODYEAR TIRE & RUBBER
      COMPANY, relating to a manufacturing facility and manufacturing equipment
      identified therein;

(e)   Capital Lease, dated as of October 1, 1977, between THE INDUSTRIAL
      DEVELOPMENT BOARD OF THE CITY OF GADSDEN and THE GOODYEAR TIRE & RUBBER
      COMPANY, relating to those items of manufacturing equipment (located in
      Gadsden, Alabama) listed in EXHIBIT A to such capital lease; and

(f)   Capital Lease, dated as of October 4, 1987, between THE NEW YORK STATE
      URBAN DEVELOPMENT COROPRATION and DUNLOP TIRE CORPORATION, relating to
      manufacturing equipment in the Buffalo New York facility located in
      Tonowanda, New York.

2. CANADA

(a)   Capital Lease, dated as of June 1, 1973, between THE MUTUAL LIFE ASSURANCE
      COMPANY OF CANADA and THE GOODYEAR TIRE & RUBBER COMPANY OF CANADA,
      LIMITED, relating to lease 1536-50 Dundas Street West, Toronto, Ontario;

(b)   Capital Lease, dated as of June 1, 1973, between THE MUTUAL LIFE ASSURANCE
      COMPANY OF CANADA and THE GOODYEAR TIRE & RUBBER COMPANY OF CANADA,
      LIMITED, relating to lease 986-990 Upper James St., Hamilton, Ontario;

<PAGE>

(c)   Capital Lease, dated as of June 1, 1973, between THE MUTUAL LIFE ASSURANCE
      COMPANY OF CANADA and THE GOODYEAR TIRE & RUBBER COMPANY OF CANADA,
      LIMITED, relating to lease 32 Centennial Parkway, Hamilton, Ontario;

(d)   Capital Lease, dated as of May 28, 1973, between THE MUTUAL LIFE ASSURANCE
      COMPANY OF CANADA and THE GOODYEAR TIRE & RUBBER COMPANY OF CANADA,
      LIMITED, relating to 4911 Northland Dr., Calgary Alberta;

(e)   Capital Lease, dated as of June 21, 1973, between THE MUTUAL LIFE
      ASSURANCE COMPANY OF CANADA and THE GOODYEAR TIRE & RUBBER COMPANY OF
      CANADA, LIMITED, relating to lease 9255 Lacordaire Boulevard, St. Leonard,
      Quebec; and

(f)   Capital Lease, dated June 1, 1973 between THE MUTUAL LIFE ASSUARNCE
      COMPANY OF CANADA and THE GOODYEAR TIRE & RUBBER COMPANY OF CANADA,
      LIMITED, relating to lease 5135 Papineau Ave. Montreal.

B. SYNTHETIC LEASES AND SALE-LEASEBACKS (SECURITY INTERESTS NOTED INDIVIDUALLY
BELOW)

1. U.S.A.

Synthetic Lease, dated as of April 23, 1999, between SYNLEASECO DELAWARE
BUSINESS TRUST and THE GOODYEAR TIRE & RUBBER COMPANY, relating to Victorville,
CA and Orlando, FL warehouse facilities.

C. PROMISSORY NOTES SECURED BY ASSETS LISTED THEREIN

I. U.S.A.

(a) Promissory Note, dated as of November 30, 2002, issued by GOODYEAR DUNLOP
TIRES NORTH AMERICA to BUFFALO AND ERIE COUNTY INDUSTRIAL LAND DEVELOPMENT
CORPORATION in the amount of U.S.$ 13,460,000.00 (Maturity Date: December
1, 2012).

II. EUROPE

A. CAPITAL LEASES SECURED BY ASSETS SUBJECT TO, AND LISTED IN, SUCH LEASES

1.    BELGIUM

(a)   Capital Lease between Vulco Belgium NV and KBC- lease, relating to the
      premises identified therein.

<PAGE>

2.    GERMANY

(a)   Capital Lease between CERVISIA grundstucks-Vermietungsgesellschaft MbH &
      CO. and GOODYEAR DUNLOP TIRES GERMANY GmbH, relating to warehouse located
      in Phillippsburg, Germany;

(b)   Capital Lease between IMMOBILIEN VERM. GESELLSCHAFT ALZENAU and DUNLOP
      GmbH & COMPANY KG, relating to building located in Alzenau, Germany; and

(c)   Capital Lease between DECIMA GRUNDSTUCKSVERMIETUNGSGESELLSCHAFT and DUNLOP
      GmbH& CO. KG relating to building located in Hanau, Germany.

3.    LUXEMBOURG

(a)   Capital Lease between GOODYEAR LUXEMBOURG TIRES, S.A. and the lessor named
      therein, relating to Luxembourg North Distribution, S.A;

(b)   Capital Lease between GOODYEAR S.A. and HYOSUNG LUXEMBOURG S.A. relating
      to the land and building of the previously sold fabric plant and
      additional surface rights;

(c)   Lien on cash deposit, by GOODYEAR FINANCE HOLDING S.A. in favor of FORTIS
      BANQUE LUXEMBOURG; and

(d)   Lien by GOODYEAR S.A. in favor of LUXEMBOURG STATE SAVINGS BANK.

4.    AUSTRALIA

(a)   Capital Lease between CAFG AUSTRALEASE LIMITED and GOODYEAR AUSTRALIA PTY
      LTD.;

(b)   Credit Agreement between GOODYEAR EARTHMOVER PTY. LIMITED and AUSTRALIA
      AND NEW ZEALAND BANKING CORP.], dated December 12, 2003;

(c)   Credit Agreement between SOUTH PACIFIC TYRES and AUSTRALIA AND NEW ZEALAND
      BANKING CORP., dated November 30, 2005;

(d)   Credit Agreement between SOUTH PACIFIC TYRES and AUSTRALIA AND NEW ZEALAND
      BANKING CORP., dated November 30, 2005;

(e)   Credit Agreement between SOUTH PACIFIC TYRES and AUSTRALIA AND NEW ZEALAND
      BANKING CORP., dated November 1, 2005;

(f)   Credit Agreement between SOUTH PACIFIC TYRES and BNP PARIBAS, dated
      November 30, 2005;

(g)   Credit Agreement between SOUTH PACIFIC TYRES and BNP PARIBAS, dated
      November 30, 2005;

<PAGE>

(h)   Lien on total assets, by SOUTH PACIFIC TYRES in favor of BNP PARIBAS;

(i)   Lien on land and buildings, by GOODYEAR AUSTRALIA PTY LIMITED in favor of
      ANZ BANK BNP PARIBAS;

(j)   Lien on finished goods, by GOODYEAR EARTHMOVER PTY LIMITED in favor of
      ANZ BANK BNP PARIBAS; and

(k)   Lien on plant and equipment, by GOODYEAR EARTHMOVER PTY. LIMITED in favor
      of ANZ BANK BNP PARIBAS.

B. SECURITIZATIONS

AUSTRALIA

Account Receivables Securitization, dated as of November 2, 2001, between
Pacific Dunlop Tyres Pty Limited and Goodyear Tyres Pty Limited trading as South
Pacific Tyres, each a Servicer, Principal Seller, Seller, Principal Subordinated
Loan Provider and Subordinated Loan Provider, Tyre Marketers (Australia)
Limited, Goodyear Earthmover Pty Limited, Goodyear Belting Pty Ltd and Goodyear
Australia Pty Ltd, Seller and Subordinated Loan Provider, Perpetual Trustee
Company Limited in its capacity as trustee of the SPT Trust, ANZ Capel Court
Limited in its capacity as Trust Manager, Australia and New Zealand Banking
Group Limited as Agent of the securitization program.

III. AFRICA

A. CAPITAL LEASES SECURED BY ASSETS SUBJECT TO, AND LISTED IN, SUCH LEASES

1. SOUTH AFRICA

(a)   Capital Lease between GOODYEAR SOUTH AFRICA LIMITED and the lessor named
      therein, relating to the premises identified therein.

IV. CARIBBEAN

A. CAPITAL LEASES SECURED BY ASSETS SUBJECT TO, AND LISTED IN, SUCH LEASES

1. JAMAICA

(a)   Capital Lease between GOODYEAR JAMAICA LIMITED and the lessor named
      therein, relating to the premises identified therein.

V. ASIA

A. LIENS SECURING LOANS OR OTHER CREDIT FACILITIES

<PAGE>

1. INDIA

(a)   Credit Agreement between GOODYEAR INDIA LTD. and BNP PARIBAS, dated
      October 18, 2006;

(b)   Credit Agreement between GOODYEAR INDIA LTD. and BNP PARIBAS, dated
      October 18, 2006;

(c)   Lien by GOODYEAR INDIA LTD. in favor of PUNJAB NATIONAL BANK;

(d)   Lien by GOODYEAR INDIA LTD. in favor of STANDARD CHARTERED BANK;

(e)   Lien by GOODYEAR SOUTH ASIA TYRES PRIVATE LIMITED in favor of PUNJAB
      NATIONAL BANK, dated July 19, 2006;

(f)   Lien by GOODYEAR SOUTH ASIA TYRES PRIVATE LIMITED in favor of PUNJAB
      NATIONAL BANK, dated September 25, 2006;

(g)   Lien by GOODYEAR SOUTH ASIA TYRES PRIVATE LIMITED in favor of PUNJAB
      NATIONAL BANK, dated January 1, 2006;

(h)   Lien by GOODYEAR SOUTH ASIA TYRES PRIVATE LIMITED in favor of PUNJAB
      NATIONAL BANK, dated November 6, 2006;

(i)   Lien by GOODYEAR SOUTH ASIA TYRES PRIVATE LIMITED in favor of PUNJAB
      NATIONAL BANK, dated June 30, 2006;

(j)   Lien by GOODYEAR SOUTH ASIA TYRES PRIVATE LIMITED in favor of PUNJAB
      NATIONAL BANK, dated January 5, 2006;

(k)   Lien by GOODYEAR SOUTH ASIA TYRES PRIVATE LIMITED in favor of PUNJAB
      NATIONAL BANK, dated January 5, 2006;

(l)   Lien by GOODYEAR SOUTH ASIA TYRES PRIVATE LIMITED in favor of PUNJAB
      NATIONAL BANK, dated January 5, 2006;

(m)   Lien by GOODYEAR SOUTH ASIA TYRES PRIVATE LIMITED in favor of PUNJAB
      NATIONAL BANK, dated January 5, 2006;

(n)   Lien by GOODYEAR SOUTH ASIA TYRES PRIVATE LIMITED in favor of PUNJAB
      NATIONAL BANK, dated January 24, 2005;

(o)   Lien by GOODYEAR SOUTH ASIA TYRES PRIVATE LIMITED in favor of PUNJAB
      NATIONAL BANK, dated June 15, 2005;

<PAGE>

(p)   Lien by GOODYEAR SOUTH ASIA TYRES PRIVATE LIMITED in favor of PUNJAB
      NATIONAL BANK, dated October 13, 2005;

(q)   Lien by GOODYEAR SOUTH ASIA TYRES PRIVATE LIMITED in favor of PUNJAB
      NATIONAL BANK, dated July 3, 2006;

(r)   Lien by GOODYEAR SOUTH ASIA TYRES PRIVATE LIMITED in favor of PUNJAB
      NATIONAL BANK, dated July 12, 2005;

(s)   Lien by GOODYEAR SOUTH ASIA TYRES PRIVATE LIMITED in favor of PUNJAB
      NATIONAL BANK, dated March 27, 2006;

(t)   Lien by GOODYEAR SOUTH ASIA TYRES PRIVATE LIMITED in favor of PUNJAB
      NATIONAL BANK, dated May 26, 2006;

(u)   Lien by GOODYEAR SOUTH ASIA TYRES PRIVATE LIMITED in favor of PUNJAB
      NATIONAL BANK, dated December 12, 2006;

(v)   Lien by GOODYEAR SOUTH ASIA TYRES PRIVATE LIMITED in favor of CITIBANK
      N.A., dated January 12, 2006;

(w)   Lien by GOODYEAR SOUTH ASIA TYRES PRIVATE LIMITED in favor of CITIBANK
      N.A., dated June 18, 2005;

(x)   Lien by GOODYEAR SOUTH ASIA TYRES PRIVATE LIMITED in favor of CITIBANK
      N.A., dated December 19, 2005; and

(y)   Lien by GOODYEAR SOUTH ASIA TYRES PRIVATE LIMITED in favor of CITIBANK
      N.A., dated January 11, 2006.

2. SINGAPORE

(a)   Lien by GOODYEAR ORIENT COMPANY PRIVATE LIMITED in favor of SINGAPORE
      BANKING CORPORATION LTD.;

(b)   Lien by GOODYEAR ORIENT COMPANY PRIVATE LIMITED in favor of SINGAPORE
      BANKING CORPORATION LTD.; and

(c)   Lien by GOODYEAR SINGAPORE TYRES in favor of SINGAPORE BANKING
      CORPORATION LTD.

<PAGE>

3. TAIWAN

(a)   Lien on factory, land, plant and building of GOODYEAR TAIWAN LIMITED
      securing a U.S.$1,438,000 Credit Facility provided to GOODYEAR TAIWAN
      LIMITED by HUA NAN COMMERCIAL BANK.

4. THAILAND

(a)   Lien by GOODYEAR (THAILAND) PUBLIC COMPANY LIMITED in favor of STANDARD
      CHARTERED BANK (THAI), in connection with Dealer Financing (fixed
      deposit); and

(b)   Lien by GOODYEAR (THAILAND) PUBLIC COMPANY LIMITED in favor of STANDARD
      CHARTERED BANK (THAI), in connection with a sales contract with Singapore
      Airlines (fixed deposit).

 VI. LATIN AMERICA

 A. MISCELLANEOUS OBLIGATIONS SECURED BY ASSETS LISTED THEREIN

 1. BRAZIL

(a)   Fiscal Execution, dated as of September 9, 2001, issued by THE GOODYEAR
      TIRE & RUBBER COMPANY to MUNICIPAL JUSTICE in the amount of U.S.$56,417;

(b)   Fiscal Execution, dated as of November 29, 2002, issued by THE GOODYEAR
      TIRE & RUBBER COMPANY to MUNICIPAL JUSTICE in the amount of
      U.S.$1,974,612;

(c)   Credit Labor, dated as of December 6, 2002, issued by THE GOODYEAR TIRE &
      RUBBER COMPANY to FEDERAL JUSTICE of WORK in the amount of U.S.$76,163;

(d)   Credit Agreement between GOODYEAR do BRASIL PRODUTOS de BORRACHA LTDA and
      BANCO do BRAZIL S.A., dated January 9, 2000;

(e)   Credit Agreement between GOODYEAR do BRASIL PRODUTOS de BORRACHA LTDA and
      BANCO do BRAZIL S.A., dated October 13, 2006;

(f)   Credit Agreement between GOODYEAR do BRASIL PRODUTOS de BORRACHA LTDA and
      BANCO do BRAZIL S.A., dated October 13, 2006;

(g)   Lien by GOODYEAR do BRASIL PRODUTOS de BORRACHA LTDA in favor of MUNICIPAL
      JUSTICE, dated November 29, 2001;

(h)   Lien by GOODYEAR do BRASIL PRODUTOS de BORRACHA LTDA in favor of MUNICIPAL
      JUSTICE, dated November 29, 2001;

(i)   Lien by GOODYEAR do BRASIL PRODUTOS de BORRACHA LTDA in favor of MUNICIPAL
      JUSTICE, dated November 29, 2001;

<PAGE>

(j)   Lien by GOODYEAR do BRASIL PRODUTOS de BORRACHA LTDA in favor of MUNICIPAL
      JUSTICE, dated November 29, 2001;

(k)   Lien by GOODYEAR do BRASIL PRODUTOS de BORRACHA LTDA in favor of MUNICIPAL
      JUSTICE, dated November 29, 2001 ; and

(l)   Lien by GOODYEAR do BRASIL PRODUTOS de BORRACHA LTDA in favor of WORK
      JUSTICE, dated April 1, 2003.

VII. MIDDLE EAST

1. UNITED ARAB EMIRATES

(a)   Lien by GOODYEAR MIDDLE EAST FZE in favor of HSBC BANK.

<PAGE>

                                                                       EXHIBIT A

                            FORM OF BORROWING REQUEST

J.P. Morgan Europe Limited,
 as Administrative Agent
 for the Lenders referred to below
125 London Wall
London EC2Y 5AJ

Attention: the Manager

                                                                          [Date]

Ladies and Gentlemen:

            Reference is made to the Amended and Restated Revolving Credit
Agreement dated as of April 20, 2007 (as amended, restated or otherwise modified
and in effect on the date hereof, the "Credit Agreement"), among The Goodyear
Tire & Rubber Company, the Borrowers party thereto, the Lenders party thereto,
J.P. Morgan Europe Limited, as Administrative Agent, and JPMorgan Chase Bank,
N.A., as Collateral Agent. Terms defined in the Credit Agreement are used herein
with the same meanings. This notice constitutes a Borrowing Request and the
undersigned Borrower or Goodyear Dunlop Tires Europe B.V., on behalf of the
identified Borrower, hereby requests a[n] [ABT] [German] Borrowing under the
Credit Agreement, and in that connection the undersigned specifies the following
information with respect to the [ABT] [German] Borrowing requested hereby:

            (A)   Borrower(1):

                  _______________________

            (B)   Aggregate amount and currency of requested Borrowing:(2)

                  _______________________

            (C)   Date of Borrowing (which is a Business Day):

                  _______________________

            (D)   Interest Period(3): _______________________

----------

(1)   Goodyear Dunlop Tires Europe B.V., Goodyear Dunlop Tires Germany GmbH,
      Goodyear GmbH & Co. KG, Dunlop GmbH & Co. KG or Goodyear Luxembourg Tires
      S.A.

(2)   In the case of US Dollars, not less than $5,000,000 and an integral
      multiple of $1,000,000; in the case of Pounds Sterling, not less than
      (pound)5,000,000 and an integral multiple of (pound)1,000,000; in the case
      of Euros, not less than (euro)5,000,000 (or (euro)500,000 in the case of a
      Swingline Borrowing) and an integral multiple of (euro)1,000,000 (or
      (euro)100,000 in the case of a Swingline Borrowing).

(3)   Must comply with the definition of "Interest Period" and end not later
      than the Maturity Date.

<PAGE>

                                                                               2

            (E)   Location and number of Borrower's account to which proceeds of
                  Borrowing are to be disbursed(4): _____________________

            The Borrower hereby represents and warrants that the conditions
specified in [paragraphs (i) and (ii) of Section 4.02(a)](5)
[Section 4.02(b)](6) of the Credit Agreement are satisfied

                                    Very truly yours,

                                    [GOODYEAR DUNLOP TIRES EUROPE B.V.][GOODYEAR
                                    DUNLOP TIRES GERMANY GMBH][GOODYEAR GMBH &
                                    CO. KG][DUNLOP GMBH & CO. KG][GOODYEAR
                                    LUXEMBOURG TIRES S.A.],

                                    by _____________________________________
                                       Name:
                                       Title:

----------

(4)   Must comply with Section 2.06.

(5)   For any Borrowing (other than a conversion or continuation of an
      outstanding Borrowing and other than a Swingline Borrowing to reimburse an
      LC Disbursement made pursuant to Section 2.04(e)).

(6)   For any Swingline Borrowing to reimburse an LC Disbursement made pursuant
      to Section 2.04(e).

<PAGE>

                                                                       EXHIBIT B

                          FORM OF CONTINUATION REQUEST

J.P. Morgan Europe Limited.,
 as Administrative Agent
 for the Lenders referred to below
125 London Wall
London EC2Y 5AJ

Attention: the Manager

                                                                          [Date]

Ladies and Gentlemen:

            Reference is made to the Amended and Restated Revolving Credit
Agreement dated as of April 20, 2007 (as amended and in effect on the date
hereof, the "Credit Agreement"), among The Goodyear Tire & Rubber Company, the
Borrowers party thereto, the Lenders party thereto, J.P. Morgan Europe Limited,
as Administrative Agent, and JPMorgan Chase Bank, N.A., as Collateral Agent.
Terms defined in the Credit Agreement are used herein with the same meanings.
This notice constitutes a Continuation Request and Goodyear Dunlop Tires Europe
B.V., on behalf of the identified Borrower, hereby requests the continuation of
a Borrowing under the Credit Agreement and in that connection specifies the
following information with respect to the Borrowing to be continued as requested
hereby:

            (A)   Borrowing to which this request applies(1):
                  _______________________________________________

            (B)   Borrower(2):
                  _______________________________________________

            (C)   Principal amount of Borrowing to be continued(3):
                  _______________________________________________

            (D)   Effective date of election (which is a Business Day):
                  _______________________________________________

----------

(1)   Specify existing Class and last day of current Interest Period.

(2)   Goodyear Dunlop Tires Europe B.V., Goodyear Dunlop Tires Germany GmbH,
      Goodyear GmbH & Co. KG, Dunlop GmbH & Co. KG or Goodyear Luxembourg Tires
      S.A.

(3)   If different options are being elected with respect to different portions
      of the Borrowing, indicate the portions thereof to be allocated to each
      resulting Borrowing. Each resulting Borrowing must, be (a) in the case of
      US Dollars, not less than $5,000,000 and an integral multiple of
      $1,000,000, (b) in the case of Pounds Sterling, not less than
      (pound)5,000,000 and an integral multiple of (pound)1,000,000 and (c) in
      the case of Euros, not less than (euro)5,000,000 and an integral multiple
      of (euro)1,000,000.

<PAGE>

                                                                               2

            (E)   Interest Period of resulting Borrowing(s)(4):
                  _______________________________________________

                                        Very  truly yours,

                                        GOODYEAR DUNLOP TIRES EUROPE B.V.,

                                        by _______________________________
                                           Name:
                                           Title:

----------

(4)   Must comply with the definition of "Interest Period" and end not later
      than the Maturity Date.

<PAGE>

                                                                     EXHIBIT C-1

                                    [FORM OF]

                          PROMISSORY NOTE FOR ABT LOANS
(euro)[   ]                                                  New York, New York
                                                                 April 20, 2007

            FOR VALUE RECEIVED, the undersigned, [GOODYEAR DUNLOP TIRES EUROPE
B.V.][GOODYEAR DUNLOP TIRES GERMANY GMBH] [GOODYEAR GMBH & CO. KG][DUNLOP GMBH &
CO. KG][GOODYEAR LUXEMBOURG TIRES S.A.] (the "Company"), hereby promises to pay
to the order of [ ] (the "Lender") or its registered assigns, at the office of
J.P. Morgan Europe Limited (the "Administrative Agent") at 125 London Wall,
London EC2Y 5AJ, on the Maturity Date (as defined in the Amended and Restated
Revolving Credit Agreement dated as of April 20, 2007 (as the same may be
amended, supplemented or otherwise modified from time to time, the "Credit
Agreement") among The Goodyear Tire & Rubber Company, the Borrowers party
thereto, the Lenders party thereto, J.P. Morgan Europe Limited, as
Administrative Agent, and JPMorgan Chase Bank, N.A., as Collateral Agent), the
lesser of (i) the principal sum of [ ] ((euro)[ ]) and (ii) the aggregate unpaid
principal amount of all ABT Loans (as defined in the Credit Agreement) made to
the Company by the Lender pursuant to the Credit Agreement in the applicable
currency for each such ABT Loan in immediately available funds, and to pay
interest from the date hereof on the principal amount hereof from time to time
outstanding, in like funds, at said office, at the rate or rates per annum and
payable on the dates provided in the Credit Agreement.

            The Company promises to pay interest, on demand, on any overdue
principal and, to the extent permitted by law, overdue interest from their due
dates at the rate or rates provided in the Credit Agreement.

            The nonexercise by the holder hereof of any of its rights hereunder
in any particular instance shall not constitute a waiver thereof in that or any
subsequent instance.

            All borrowings evidenced by this Note and all payments and
prepayments of the principal hereof and interest hereon and the respective dates
thereof shall be endorsed by the holder hereof on the schedule attached hereto
and made a part hereof or on a continuation thereof that shall be attached
hereto and made a part hereof, or otherwise recorded by such holder in its
internal records; provided, however, that the failure of the holder hereof to
make such a notation or any error in such a notation shall not affect the
obligations of the Company under this Note.

            This Note is given subject to the provisions of the Credit
Agreement, which, among other things, contains provisions for the acceleration
of the maturity hereof upon the happening of certain events, for optional
prepayment of the principal hereof prior to the maturity hereof and for the
amendment or waiver of certain provisions of the Credit Agreement, all upon the
terms and conditions therein specified. This Note is

<PAGE>

                                                                               2

entitled to the benefit of the Credit Agreement and is guaranteed and secured as
provided therein and in the other Credit Documents (as defined in the Credit
Agreement). This Note shall be governed by and construed in accordance with the
laws of the State of New York.

                                    [GOODYEAR DUNLOP TIRES EUROPE B.V.][GOODYEAR
                                    DUNLOP TIRES GERMANY GMBH] [GOODYEAR GMBH &
                                    CO. KG][DUNLOP GMBH & CO. KG][GOODYEAR
                                    LUXEMBOURG TIRES S.A.]

                                      by
                                         -------------------------------
                                         Name:
                                         Title:

<PAGE>

                                                                               3

                               LOANS AND PAYMENTS

<TABLE>
<CAPTION>
                     AMOUNT                                                    UNPAID
                AND CURRENCY OF        MATURITY                               PRINCIPAL      NAME OF PERSON
   DATE               LOAN               DATE       PRINCIPAL   INTEREST   BALANCE OF NOTE   MAKING NOTATION
<S>             <C>                    <C>          <C>         <C>        <C>               <C>

</TABLE>
<PAGE>

                                                                     EXHIBIT C-2

                                    [FORM OF]

                        PROMISSORY NOTE FOR GERMAN LOANS

(euro)[    ]                                                  New York, New York
                                                                  April 20, 2007

      FOR VALUE RECEIVED, the undersigned, [GOODYEAR DUNLOP TIRES GERMANY GMBH]
[GOODYEAR GMBH & CO. KG] [DUNLOP GMBH & CO. KG], (the "Company"), hereby
promises to pay to the order of [    ] (the "Lender") or its registered assigns,
at the office of J.P. Morgan Europe Limited (the "Administrative Agent") at 125
London Wall, London EC2Y 5AJ, on the Maturity Date (as defined in the Amended
and Restated Revolving Credit Agreement dated as of April 20, 2007 (as the same
may be amended, supplemented or otherwise modified from time to time, the
"Credit Agreement") among The Goodyear Tire & Rubber Company, the Borrowers
party thereto, the Lenders party thereto, J.P. Morgan Europe Limited, as
Administrative Agent, and JPMorgan Chase Bank, N.A., as Collateral Agent), the
lesser of (i) the principal sum of [    [ ] ((euro)[   ]) and (ii) the aggregate
unpaid principal amount of all German Loans (as defined in the Credit Agreement)
made to the Company by the Lender pursuant to the Credit Agreement in the
applicable currency for each such German Loan in immediately available funds,
and to pay interest from the date hereof on the principal amount hereof from
time to time outstanding, in like funds, at said office, at the rate or rates
per annum and payable on the dates provided in the Credit Agreement.

      The Company promises to pay interest, on demand, on any overdue principal
and, to the extent permitted by law, overdue interest from their due dates at
the rate or rates provided in the Credit Agreement.

      The nonexercise by the holder hereof of any of its rights hereunder in any
particular instance shall not constitute a waiver thereof in that or any
subsequent instance.

      All borrowings evidenced by this Note and all payments and prepayments of
the principal hereof and interest hereon and the respective dates thereof shall
be endorsed by the holder hereof on the schedule attached hereto and made a part
hereof or on a continuation thereof that shall be attached hereto and made a
part hereof, or otherwise recorded by such holder in its internal records;
provided, however, that the failure of the holder hereof to make such a notation
or any error in such a notation shall not affect the obligations of the Company
under this Note.

      This Note is given subject to the provisions of the Credit Agreement,
which, among other things, contains provisions for the acceleration of the
maturity hereof upon the happening of certain events, for optional prepayment of
the principal hereof prior to the maturity hereof and for the amendment or
waiver of certain provisions of the Credit Agreement, all upon the terms and
conditions therein specified. This Note is entitled to the benefit of the Credit
Agreement and is guaranteed and secured as provided therein and in the other
Credit Documents (as defined in the Credit Agreement). This

<PAGE>

                                                                               2

Note shall be governed by and construed in accordance with the laws of the State
of New York.

                                                  [GOODYEAR DUNLOP TIRES
                                                  GERMANY GMBH] [GOODYEAR
                                                  GMBH & CO. KG] [DUNLOP GMBH &
                                                  CO. KG]

                                                   by
                                                     ___________________________
                                                     Name:
                                                     Title:

<PAGE>

                                                                               3

                               LOANS AND PAYMENTS

<TABLE>
<CAPTION>
           AMOUNT                                              UNPAID
       AND CURRENCY OF   MATURITY                             PRINCIPAL      NAME OF PERSON
DATE        LOAN          DATE      PRINCIPAL   INTEREST   BALANCE OF NOTE   MAKING NOTATION
<S>    <C>               <C>        <C>         <C>        <C>               <C>
</TABLE>

<PAGE>

                                                                       EXHIBIT D

                                    [FORM OF]
                            ASSIGNMENT AND ASSUMPTION

      This Assignment and Assumption (the "Assignment and Assumption") is dated
as of the effective date set forth below (the "Effective Date") and is entered
into by and between the assignor identified below (the "Assignor") and the
assignee identified below (the "Assignee"). Capitalized terms used but not
defined herein shall have the meanings given to them in the Credit Agreement
identified below (as amended, restated or otherwise modified, the "Credit
Agreement"), receipt of a copy of which is hereby acknowledged by the Assignee.
The Standard Terms and Conditions set forth in Annex 1 attached hereto are
hereby agreed to and incorporated herein by reference and made a part of this
Assignment and Assumption as if set forth herein in full.

      For an agreed consideration, the Assignor hereby irrevocably sells and
assigns to the Assignee, and the Assignee hereby irrevocably purchases and
assumes from the Assignor, subject to and in accordance with the Standard Terms
and Conditions and the Credit Agreement, as of the Effective Date inserted by
the Administrative Agent as contemplated below (i) all of the Assignor's rights
and obligations in its capacity as a Lender under the Credit Agreement, the
Guarantee and Collateral Agreement referred to therein (the "Guarantee and
Collateral Agreement") and any other documents or instruments delivered pursuant
thereto to the extent related to the amount and percentage interest identified
below of all of such outstanding rights and obligations of the Assignor under
the respective facilities identified below (including any letters of credit,
guarantees, and swingline loans included in such facilities) and (ii) to the
extent permitted to be assigned under applicable law, all claims, suits, causes
of action and any other right of the Assignor (in its capacity as a Lender)
against any Person, whether known or unknown, arising under or in connection
with the Credit Agreement, the Guarantee and Collateral Agreement and any other
documents or instruments delivered pursuant thereto or the loan transactions
governed thereby or in any way based on or related to any of the foregoing,
including contract claims, tort claims, malpractice claims, statutory claims and
all other claims at law or in equity related to the rights and obligations sold
and assigned pursuant to clause (i) above (the rights and obligations sold and
assigned pursuant to clauses (i) and (ii) above being referred to herein
collectively as the "Assigned Interest"). Such sale and assignment is without
recourse to the Assignor and, except as expressly provided in this Assignment
and Assumption, without representation or warranty by the Assignor.

      1.    Assignor: __________________________________________________________

      2.    Assignee: __________________________________________________________
            and is an [Affiliate]/[Approved Fund] of [Identify Lender](1)

      3.    Borrower(s): Goodyear Dunlop Tires Europe B.V., Goodyear Dunlop
            Tires Germany GmbH, Goodyear GmbH & Co. KG, Dunlop GmbH & Co.
            KG and Goodyear Luxembourg Tires S.A.

----------------
(1)   Select as applicable.

<PAGE>

                                                                               2

      4.    Administrative Agent: J.P. Morgan Europe Limited, as the
            Administrative Agent under the Credit Agreement

      5.    Credit Agreement: The Amended and Restated Revolving Credit
            Agreement dated as of April 20, 2007, among The Goodyear Tire &
            Rubber Company, Goodyear Dunlop Tires Europe B.V., Goodyear Dunlop
            Tires Germany GmbH, Goodyear GmbH & Co. KG, Dunlop GmbH & Co. KG,
            Goodyear Luxembourg Tires S.A., the Lenders parties thereto, J.P.
            Morgan Europe Limited, as Administrative Agent, and JPMorgan Chase
            Bank, N.A., as Collateral Agent

      6.    Assigned Interest:

<TABLE>
<CAPTION>
                            Aggregate Amount                      Percentage
                                   of              Amount of      Assigned of
                            Commitment/Loans   Commitment/Loans   Commitment/
Facility Assigned           for all Lenders        Assigned         Loans(2)
------------------------    ----------------   ----------------   -----------
<S>                         <C>                <C>                <C>
ABT Commitment/Loans

German Commitment/Loans
</TABLE>

Effective Date: _______________ __, 20__ [TO BE INSERTED BY ADMINISTRATIVE AGENT
AND WHICH SHALL BE THE EFFECTIVE DATE OF RECORDATION OF TRANSFER IN THE REGISTER
THEREFOR].

The terms set forth in this Assignment and Assumption are hereby agreed to:

                                            ASSIGNOR: ________________________,

                                              by
                                                 _____________________________
                                                 Title:

                                            ASSIGNEE: ________________________,

                                              by
                                                 _____________________________
                                                 Title:

----------------
(2)   Set forth, to at least 9 decimals, as a percentage of the Commitment/Loans
      of all Lenders thereunder.

<PAGE>

                                                                               3

[Consented to and](3) Accepted:

J.P. MORGAN EUROPE LIMITED,
as Administrative Agent, [Swingline Lender and Issuing Bank,](4)

   by
     __________________________
     Title:

[Consented to:](5)

GOODYEAR DUNLOP TIRES EUROPE B.V.,

   by
     __________________________
     Title:

BNP PARIBAS,(6)

   by
     __________________________
     Title:

KBC BANK N.V.,(7)

   by
     __________________________
     Title:

----------------
(3)   If the consent of the Administrative Agent is required by the terms of the
      Credit Agreement.

(4)   If the assignment is of an ABT Commitment or any interests in a Letter of
      Credit or LC Disbursement.

(5)   If the consent of the European J.V. is required by the terms of the Credit
      Agreement.

(6)   If the assignment is of an ABT Commitment or any interests in a Letter of
      Credit or LC Disbursement.

(7)   If the assignment is of an ABT Commitment or any interests in a Letter of
      Credit or LC Disbursement.

<PAGE>

                                                                         ANNEX 1

                       THE GOODYEAR TIRE & RUBBER COMPANY
                        GOODYEAR DUNLOP TIRES EUROPE B.V.
                       GOODYEAR DUNLOP TIRES GERMANY GMBH
                             GOODYEAR GMBH & CO. KG
                              DUNLOP GMBH & CO. KG
                         GOODYEAR LUXEMBOURG TIRES S.A.
                 AMENDED AND RESTATED REVOLVING CREDIT AGREEMENT
                           DATED AS OF APRIL 20, 2007

                        STANDARD TERMS AND CONDITIONS FOR
                            ASSIGNMENT AND ASSUMPTION

      1. Representations and Warranties.

      1.1 Assignor. The Assignor (a) represents and warrants that (i) it is the
legal and beneficial owner of the Assigned Interest, (ii) the Assigned Interest
is free and clear of any lien, encumbrance or other adverse claim and (iii) it
has full power and authority, and has taken all action necessary, to execute and
deliver this Assignment and Assumption and to consummate the transactions
contemplated hereby; and (b) assumes no responsibility with respect to (i) any
statements, warranties or representations made in or in connection with the
Credit Agreement or any other Credit Document, (ii) the execution, legality,
validity, enforceability, genuineness, sufficiency or value of the Credit
Documents or any collateral thereunder, (iii) the financial condition of any
Borrower, any of its Subsidiaries or Affiliates or any other Person obligated in
respect of any Credit Document or (iv) the performance or observance by any
Borrower, any of its Subsidiaries or Affiliates or any other Person of any of
their respective obligations under any Credit Document.

      1.2. Assignee. The Assignee (a) represents and warrants that (i) it has
full power and authority, and has taken all action necessary, to execute and
deliver this Assignment and Assumption and to consummate the transactions
contemplated hereby and to become a Lender under the Credit Agreement and the
Guarantee and Collateral Agreement, (ii) it satisfies the requirements, if any,
specified in the Credit Agreement that are required to be satisfied by it in
order to acquire the Assigned Interest and become a Lender, (iii) from and after
the Effective Date, it shall be bound by the provisions each of the Credit
Agreement and the Guarantee and Collateral Agreement as a Lender thereunder and,
to the extent of the Assigned Interest, shall have the obligations of a Lender
thereunder, (iv) it has received a copy of the Credit Agreement, together with
copies of the most recent financial statements delivered pursuant to Section
5.01 thereto, as applicable, the Guarantee and Collateral Agreement and such
other documents and information as it has deemed appropriate to make its own
credit analysis and decision to enter into this Assignment and Assumption and to
purchase the Assigned Interest on the basis of which it has made such analysis
and decision independently and without reliance on the Agents, the Assignor or
any other Lender, and (v) attached to this Assignment and Assumption is (i) any
documentation required to be delivered by it pursuant to the terms

<PAGE>

                                                                               2

of Sections 2.17 and 9.17 of the Credit Agreement and (ii) a "New Secured
Party's Accession Agreement" in the form of Schedule 3 to the German Security
Trust Agreement, duly completed and executed by the Assignee; and (b) agrees
that (i) it will, independently and without reliance on the Agents, the Assignor
or any other Lender, and based on such documents and information as it shall
deem appropriate at the time, continue to make its own credit decisions in
taking or not taking action under the Credit Documents, (ii) it will perform in
accordance with their terms all of the obligations which by the terms of the
Credit Documents are required to be performed by it as a Lender and (iii) it
will not book any Loan or hold any participation in any Letter of Credit, LC
Disbursement or Swingline Loan at an Austrian branch or through an Austrian
Affiliate and will comply with Section 9.20 of the Credit Agreement.

      2. Guarantee and Collateral Agreement. The Assignee, by executing and
delivering this Assignment and Assumption, acknowledges receipt of a copy of the
Guarantee and Collateral Agreement and approves and agrees to be bound by and to
act in accordance with the terms and conditions of the Guarantee and Collateral
Agreement and each other Security Document, specifically including (i) the
provisions of Article V of the Guarantee and Collateral Agreement (governing the
distribution of proceeds realized from the exercise of remedies under the
Security Documents), (ii) the provisions of Article VI of the Guarantee and
Collateral Agreement (governing the manner in which Acts of the Secured Parties
are to be evidenced and the manner in which the amounts of the Obligations are
to be determined at any time), (iii) the provisions of Articles VIII and IX of
the Guarantee and Collateral Agreement (relating to the duties and
responsibilities of the Collateral Agent and providing for the indemnification
and the reimbursement of expenses of the Collateral Agent by the Lenders) and
(iv) the provisions of Section 11.13 of the Guarantee and Collateral Agreement
(providing for releases of Guarantees of and Collateral securing the
Obligations).

      3. Payments. From and after the Effective Date, the Administrative Agent
shall make all payments in respect of the Assigned Interest (including payments
of principal, interest, fees and other amounts) to the Assignor for amounts
which have accrued to but excluding the Effective Date and to the Assignee for
amounts which have accrued from and after the Effective Date.

      4. Foreign Law Provisions.

      4.1. France. An assignment of rights will only be effective vis-a-vis the
Subsidiary Guarantors incorporated in France if such assignment is notified in
France by bailiff (huissier) in accordance with Article 1690 of the French Civil
Code. Pursuant to clause 9.04(b)(vii) of the Credit Agreement (i) the European
J.V. (or the Administrative Agent, at the expense of the European J.V.) shall
carry out such notification and (ii) if the assignment provided for in this
Assignment and Assumption is made without the European J.V.'s consent the
Administrative Agent shall provide prompt written notice of the assignment to
the European J.V.

      4.2. Italy. For the purposes of Italian law only, the assignment made
under this Assignment and Assumption shall be deemed to constitute a cessione
del

<PAGE>

                                                                               3

contratto, although it will not constitute a termination or a novation of the
Credit Agreement for purposes of New York law.

      5. Affiliates. The Assignee acknowledges that any Obligations in respect
of any Swap Agreement or cash management services, in each case provided by an
Affiliate of a Lender, will only constitute Obligations for the purpose of any
Security Document governed by the laws of a country other than the United States
of America if such Affiliate executes and delivers to the Administrative Agent
an Affiliate Authorization in the form of Exhibit G to the Credit Agreement or
any other form approved by the Administrative Agent.

      6. General Provisions. This Assignment and Assumption shall be binding
upon, and inure to the benefit of, the parties hereto and their respective
successors and assigns. This Assignment and Assumption may be executed in any
number of counterparts, which together shall constitute one instrument. Delivery
of an executed counterpart of a signature page of this Assignment and Assumption
by facsimile or other electronic image scan transmission shall be effective as
delivery of a manually executed counterpart of this Assignment and Assumption.
This Assignment and Assumption shall be governed by and construed in accordance
with the law of the State of New York.

<PAGE>

                                                                     EXHIBIT E-1

                  FORM OF OPINION OF GOODYEAR'S OUTSIDE COUNSEL

                                                             April 20, 2007

The Lenders party to the Credit Agreement
  referred to below and
  JPMorgan Chase Bank, N.A.,
  as Administrative Agent
   One Chase Manhattan Plaza
   8th Floor
New York, New York 10081

                        Goodyear European Credit Facility

Ladies and Gentlemen:

      We have acted as counsel to The Goodyear Tire & Rubber Company, an Ohio
corporation (the "Company"), Goodyear Dunlop Tires Europe B.V., a corporation
organized under the laws of the Netherlands (the "European J.V."), Goodyear
Dunlop Tires Germany GmbH, a corporation organized under the laws of the Federal
Republic of Germany ("GTDG"), Goodyear GmbH & Co. KG, a partnership organized
under the laws of the Federal Republic of Germany ("Goodyear KG"), Dunlop GmbH &
Co. KG, a partnership organized under the laws of the Federal Republic of
Germany ("Dunlop KG"), Goodyear Luxembourg Tires SA, a societe anonyme organized
under the laws of Luxembourg ("Lux Tires" and together with Dunlop KG, Goodyear
KG, GTDG and the European J.V., the "Borrowers") and each of the entities listed
on Exhibit A hereto (collectively, the "Subsidiary Guarantors") in connection
with the Amended and Restated Revolving Credit Agreement, dated as of April 20,
2007 (the "Credit Agreement"), among the Borrowers, certain lenders party
thereto (the "Lenders"), J.P. Morgan Europe Limited, as administrative agent
(the "Administrative Agent") and JPMorgan Chase Bank, N.A., as collateral agent
(the "Collateral Agent"). This opinion is delivered to you pursuant to Section
4.01(b)(i) of the Credit Agreement. Unless otherwise defined herein, capitalized
terms used herein have the meanings provided in the Credit Agreement.

      We have reviewed (i) the Credit Agreement, (ii) the Master Guarantee and
Collateral Agreement dated as of March 31, 2003, as amended and restated as of
February 20, 2004, as further amended and restated as of April 8, 2005 and as
further amended and restated as of April 20, 2007 (the "Guarantee and Collateral
Agreement"), among the Company, the Subsidiary Guarantors, the grantors party
thereto, certain other Subsidiaries and the Collateral Agent, (iii) the
Amendment and Restatement Agreement dated as of April 20, 2007 (the "Amendment
Agreement"), in respect of the Credit Agreement and the Guarantee and Collateral
Agreement, among the Borrowers, the Lenders, the Administrative Agent, the
Collateral Agent, the Subsidiary Guarantors, the grantors party to the Guarantee

<PAGE>

and Collateral Agreement and certain other Subsidiaries, (iv) the Master
Assignment and Acceptance, dated as of April 20, 2007 (the "Master Assignment"),
among the parties identified as assignors therein (the "Assignors"), JPMorgan
Chase Bank, N.A., as assignee, the Company and the Borrowers, (v) the Credit
Agreement as in effect immediately prior to the effectiveness of the amendment
and restatement thereof contemplated by the Amendment Agreement (the "Original
Credit Agreement"), and (vi) such corporate records, certificates and other
documents, and such questions of law, as we have deemed necessary or appropriate
for the purposes of this opinion. The agreements referred to in clauses (i),
(ii), (iii) and (iv) are referred to in this opinion each as a "Document" and
collectively as the "Documents."

      We have assumed that the Company and the Subsidiary Guarantors (each a
"Credit Party" and collectively, the "Credit Parties"), other than the entities
listed on Exhibit B hereto (each, a "Delaware Company" and collectively, the
"Delaware Companies"), are each duly organized, validly existing and in good
standing under the laws of their respective jurisdictions of organization and
that each Credit Party, other than the Delaware Companies, has the power and
authority to execute and deliver the Documents to which it is a party and to
perform its obligations under such Documents. We have assumed further that each
of the Credit Parties, other than the Delaware Companies, has duly authorized,
executed and delivered the Documents to which it is a party. We have assumed
further that the execution and delivery by each Credit Party, other than the
Delaware Companies, of each Document to which such Credit Party is a party and
the consummation of the transactions contemplated thereby do not breach or
conflict with the provisions of such Credit Party's certificate of
incorporation, certificate of formation, by-laws, limited liability company
agreement or other organizational documents, as applicable. We have relied as to
certain matters on information obtained from public officials, officers of the
Company and its Subsidiaries and other sources that we believe to be
responsible.

      We have assumed that the execution and delivery of the Documents by the
Credit Parties and the performance by the Credit Parties of their obligations
thereunder do not and will not (x) violate or contravene any judgment, order,
decree or permit issued by any court, arbitrator or governmental or regulatory
authority, (y) conflict with or result in the breach of, constitute a default
under, or cause or permit any termination or any mandatory prepayment or
acceleration under, any contract or other instrument binding on or affecting the
Company or any subsidiary thereof or any of their respective properties or
assets other than the agreements listed on Exhibit C hereto (such agreements
listed on Exhibit C, the "Material Agreements"), or (z) result in the creation
or imposition of any lien,charge or encumbrance (other than those created or
imposed under the Documents) upon or with respect to any property or assets of
the Company or any Subsidiary.

      We have assumed that all signatures are genuine, that all documents
submitted to us as originals are authentic and that all copies of documents
submitted to us conform to the originals. We have assumed further that each of
the Secured Parties has duly authorized, executed and delivered the Documents
to which it is a party and that each such Document is the valid and binding
obligation of such Secured Party, enforceable against such Secured Party in
accordance with its terms.

      Based upon the foregoing and subject to the qualifications and assumptions
set

                                       2
<PAGE>

forth below, we are of the opinion that:

      1. Each Delaware Company is a corporation validly existing and in good
standing under the laws of the State of Delaware and has the corporate power and
authority to execute and deliver the Documents to which it is a party, to
consummate the transactions contemplated thereby and to perform its respective
obligations thereunder. Each Delaware Company has duly authorized, executed and
delivered the Documents to which it is a party.

      2. Each Document constitutes the valid and binding obligation of the
Credit Parties party thereto, enforceable against each such Credit Party in
accordance with its terms, subject to bankruptcy, insolvency, fraudulent
transfer, reorganization, moratorium and other laws of general applicability
relating to or affecting creditors' rights and to general equity principles.

      3. No consent, approval, authorization or other action by or filing with
any governmental agency or instrumentality of the State of New York or the
United States of America or under the Delaware General Corporation Law (the
"DGCL") is required on the part of any Credit Party for the execution and
delivery of any Document to which such Credit Party is a party or the
consummation of the transactions contemplated thereby, except (i) those already
obtained or made and (ii) such filings and other actions as are required to
perfect the security interests and liens granted under the Documents and the
other Credit Documents (as such term is defined in the Guarantee and Collateral
Agreement).

      4. The execution and delivery by each Credit Party of each Document to
which such Credit Party is a party and the consummation of the transactions
contemplated thereby do not (i) violate the DGCL or any New York State or
Federal statute, law, rule or regulation to which such Credit Party is subject,
(ii) breach the provisions of, or cause a default under, any Material Agreement
or (iii) in the case of each Delaware Company, breach the provisions of such
Delaware Company's certificate of incorporation, certificate of formation,
by-laws, limited liability company agreement or other organizational documents,
as applicable.

      5. The Company is not an "investment company" as defined in the Investment
Company Act of 1940.

      6. As a result of the transactions occurring on the Effective Date
pursuant to the Master Assignment, the Revolving Commitments (as defined in the
Original Credit Agreement) of the Assignors under the Original Credit Agreement
will have been transferred to JPMorgan Chase Bank, N.A., as Assignee under the
Master Assignment, in accordance with Section 9.04 of the Original Credit
Agreement, and not terminated.

      7. After the repayment in full of the Term Loans (as defined in the
Original Credit Agreement) outstanding under the Original Credit Agreement, the
amendment and restatement of the Original Credit Agreement as provided in the
Amendment Agreement will require the consent of the Company, the Borrowers, the
Agents (as defined in the Original Credit Agreement) and JPMorgan Chase Bank,
N.A., as Assignee under the Master Assignment of the Revolving Commitments (as
defined in the Original Credit Agreement) of

                                       3
<PAGE>

the Revolving Lenders (as defined in the Original Credit Agreement), and will
not, under the terms of the Original Credit Agreement, require the consent of
any other Person.

          The foregoing opinion is subject to the following qualifications:

      (a) The enforceability of certain rights and remedies purported to be
granted to the Lenders under the Documents may be limited by applicable law, but
those limitations (exclusive of the matters referred to in the other
qualifications set forth herein) do not make the rights and remedies afforded
under the Documents inadequate for the practical realization of the principal
benefits intended to be provided by the Documents.

      (b) We express no opinion as to (i) the ownership of or title to any
property, or as to the adequacy of any description of any property, (ii) zoning,
subdivision or other matters affecting the use, occupancy or operation of the
Collateral or (iii) any security interest or lien.

      (c) We express no opinion as to the existence or adequacy of consideration
received by any Subsidiary Guarantor in connection with such parties'
obligations under the Guarantee and Collateral Agreement.

      (d) We express no opinion as to:

            (i) waivers of defenses, subrogation and related rights, rights to
      trial by jury, rights to object to venue, or other rights or benefits
      bestowed by operation of law;

            (ii) releases or waivers of unmatured claims or rights;

            (iii) indemnification, contribution, exculpation or provisions for
      the non-survival of representations, to the extent they purport to
      indemnify any party against, or release or limit any party's liability
      for, its own breach or failure to comply with statutory obligations, or to
      the extent such provisions are contrary to public policy;

            (iv) grants of powers of attorney or proxies;

            (v) provisions purporting to require a prevailing party in a dispute
      to pay attorneys' fees and expenses, or other costs, to a non-prevailing
      party;

            (vi) provisions for liquidated damages and penalties, penalty
      interest and interest on interest;

            (vii) provisions purporting to make a party's determination
      conclusive or permitting a party to act in its sole or absolute
      discretion;

                                       4
<PAGE>

            (viii) exclusive jurisdiction or venue provisions; and

            (ix) provisions purporting to supersede equitable principles,
      including, without limitation, provisions requiring amendments and waivers
      to be in writing and provisions making notices effective even if not
      actually received.

      (e) We express no opinion as to any right of setoff, netting, bankers lien
or counterclaim or right to the application of property in the possession or
control of any Secured Party.

      (f) Except as set forth in paragraph 5, we express no opinion as to any
Federal or state securities or Blue Sky laws or as to any anti-fraud laws.

      (g) We express no opinion as to any tax laws, the Employee Retirement
Income Security Act of 1974 or any rules or regulations thereunder.

      (h) We express no opinion as to the Federal Aviation Act of 1958, as
amended from time to time and as re-codified in Title 49 of the United States
Code.

      (i) We express no opinion as to any legal requirements applicable to any
Secured Party.

      (j) Our opinions in paragraphs 3 and 4(i) above are limited to laws and
regulations normally applicable to transactions of the type contemplated by the
Documents and do not extend to laws or regulations relating to, or to licenses,
permits, approvals and filings necessary for, the conduct of the business of the
Company or any Subsidiary, or to any environmental laws or regulations.

      (k) For purposes of our opinions in paragraphs 6 and 7, we have assumed
that (i) the provisions of Section 9.04 of the Original Credit Agreement have
been complied with or validly waived, (ii) the assignment of the outstanding
Revolving Loans (as defined in the Original Credit Agreement) are enforceable
under any applicable laws (other than the law of the State of New York) and
(iii) no Revolving Loans under the Original Credit Agreement will be outstanding
at any time on the Effective Date.

     We are members of the bar of the State of New York. We do not purport to be
experts in and do not express any opinion on any laws other than the law of the
State of New York, the DGCL and the Federal law of the United States of America.

     This opinion is given solely for your benefit and the benefit of each
Person who becomes a Lender before May 11, 2007, as the result of an assignment
by JPMorgan Chase Bank, N.A. or BNP Paribas SA pursuant to the Credit Agreement
of any of their respective Loans or Commitments, and may not be relied upon by
any other Person without our written consent.

                                                Very truly yours,

                                        5
<PAGE>

                                                                       EXHIBIT A

                              Subsidiary Guarantors

1.    Belt Concepts of America, Inc. (Delaware)

2.    Celeron Corporation (Delaware)

3.    Cosmoflex, Inc. (Delaware)

4.    Dapper Tire Co., Inc. (California)

5.    Divested Companies Holding Company (Delaware)

6.    Divested Litchfield Park Properties, Inc. (Arizona)

7.    Goodyear Engineered Products International Inc. (Delaware)

8.    Goodyear Engineered Products Thailand Inc. (Delaware)

9.    Goodyear Farms, Inc. (Arizona)

10.   Goodyear International Corporation (Delaware)

11.   Goodyear Western Hemisphere Corporation (Delaware)

12.   The Kelly-Springfield Tire Corporation (Delaware)

13.   Wheel Assemblies Inc. (Delaware)

14.   Wingfcot Commercial Tire Systems, LLC (Ohio)

15.   Wingfoot Ventures Eight Inc. (Delaware)

<PAGE>

                                                                      EXHIBIT B

                               Delaware Companies

1.    Belt Concepts of America, Inc. (Delaware)

2.    Celeron Corporation (Delaware)

3.    Cosmoflex, Inc. (Delaware)

4.    Divested Companies Holding Company (Delaware)

5.    Goodyear Engineered Products International Inc. (Delaware)

6.    Goodyear Engineered Products Thailand Inc. (Delaware)

7.    Goodyear International Corporation (Delaware)

8.    Goodyear Western Hemisphere Corporation (Delaware)

9.    The Kelly-Springfield Tire Corporation (Delaware)

10.   Wheel Assemblies Inc. (Delaware)

11.   Wingfoot Ventures Eight Inc. (Delaware)

<PAGE>

                                                                       EXHIBIT C

                               Material Agreements

1.    Indenture, dated as of March 15, 1996, between the Company and JPMorgan
      Chase Bank, as Trustee, as supplemented on December 3, 1996 in respect of
      $250,000,000 principal amount of the Company's 6 5/8% Notes due 2006,
      March 11, 1998 in respect of $150,000,000 principal amount of the
      Company's 7% Notes due 2028, and March 17, 1998 in respect of $100,000,000
      principal amount of the Company 6 3/8% Notes due 2008.

2.    Indenture, dated March 1, 1999, between the Company and JPMorgan Chase
      Bank, as Trustee, as supplemented on March 14, 2000 in respect of
      $300,000,000 principal amount of the Company's 8 1/8% Notes due 2003 and
      $300,000,000 principal amount of the Company's 8 1/2% Notes due 2007 and
      on August 15, 2001, in respect of $650,000,000 principal amount of the
      Company's 7 6/7% Notes due 2011.

3.    Umbrella Agreement, dated as of June 14, 1999 (and Amendment No. 1 dated
      as of January 1, 2003, Amendment No. 2 dated as of April 7, 2003, and
      Amendment No. 3 dated as of July 15, 2004), between the Company and
      Sumitomo Rubber Industries, Ltd.

4.    Joint Venture Agreement for Europe, dated as of June 14, 1999 (and
      Amendment No. 1 dated as of September 1, 1999), among the Company,
      Goodyear S.A., a French corporation, Goodyear S.A., a Luxembourg
      corporation, Goodyear Canada Inc., Sumitomo Rubber Industries, Ltd., and
      Sumitomo Rubber Europe B.V.

5.    Shareholders Agreement for the Europe JVC, dated as of June 14, 1999 (and
      Amendment No. 1 dated as of April 21, 2000, Amendment No. 2, dated as of
      July 15, 2004, and Amendment No. 3, dated as of August 30, 2005), among
      the Company, Goodyear S.A., a French corporation, Goodyear S.A., a
      Luxembourg corporation, Goodyear Canada Inc., and Sumitomo Rubber
      Industries, Ltd.

6.    Indenture dated as of March 12, 2004, among the Company, the subsidiary
      guarantors thereunder and Wells Fargo Bank, N.A., as trustee, in respect
      of $400,000,000 principal amount of the Company's 11% Senior Secured Notes
      due 2011, and $250,000,000 principal amount of the Company's Senior
      Secured Floating Rate Notes due 2011.

7.    Indenture dated as of July 2, 2004, among the Company and Wells Fargo
      Bank, N.A., as trustee, in respect of $350,000,000 principal amount of the
      Company's 4.00% Convertible Senior Notes due 2034.

8.    Third Lien Credit Agreement, dated as of April 8, 2005, among the Company,
      the

<PAGE>

      subsidiary guarantors party thereto, the Lenders party thereto and JP
      Morgan Chase Bank, N.A., as collateral agent.

9.    Indenture, dated as of June 23, 2005 among Goodyear, the subsidiary
      guarantors party thereto and Wells Fargo Bank, N.A., as trustee, in
      respect of $400,000,000 principal amount of the Company's 9% Senior Notes
      due 2015.

10.   Indenture, dated as of November 21, 2006, among Goodyear, the subsidiary
      guarantors party thereto and Wells Fargo Bank, N.A., as trustee, in
      respect of $500,000,000 principal amount of the Company's Senior Floating
      Rate Notes due 2009, and $500,000,000 principal amount of the Company's
      8.625% Senior Notes due 2011.

<PAGE>

                                                                     EXHIBIT E-2

                     FORM OF OPINION OF THE GENERAL COUNSEL,
                         THE ASSOCIATE GENERAL COUNSEL OR
                     AN ASSISTANT GENERAL COUNSEL OF GOODYEAR

                                  SEE ATTACHED

<PAGE>

                                                                  April 20, 2007

The Lenders party to the Credit Agreements
 referred to below and JPMorgan
 Chase Bank N.A., as Administrative Agent
One Chase Manhattan Plaza
8th Floor
New York, New York 10081

Ladies and Gentlemen:

      I am the Senior Vice President, General Counsel and Secretary of The
Goodyear Tire & Rubber Company, an Ohio corporation (the "Company"), and am
rendering the opinions set forth below in connection with (i) the Amended and
Restated First Lien Credit Agreement, dated as of April 20, 2007 (the "First
Lien Credit Agreement"), among the Company, certain lenders party thereto,
certain issuing banks party thereto, JPMorgan Chase Bank, N.A., as
administrative agent and collateral agent ("JPMCB"), and Citicorp USA, Inc., as
syndication agent, (ii) the Amended and Restated Second Lien Credit Agreement,
dated as of April 20, 2007 (the "Second Lien Credit Agreement"), among the
Company, certain lenders party thereto, Deutsche Bank Trust Company Americas, as
collateral agent, and JPMCB, as administrative agent, (iii) the Amended and
Restated Revolving Credit Agreement, dated as of April 20, 2007 (the "European
Facilities Credit Agreement"), among the Company, Goodyear Dunlop Tires Europe
B.V. (the "European J.V."). Goodyear Dunlop Tires Germany GmbH ("GTDG").
Goodyear GmbH & Co. KG ("Goodyear KG") Dunlop GmbH & Co, KG ("Dunlop KG") and
Goodyear Luxembourg Tires SA ("Lux Tires" and, collectively together with the
Company, Dunlop KG, Goodyear KG, GTDG and the European J.V., the "European
Facilities Borrowers"). certain lenders party thereto, J.P. Morgan Europe
Limited, as administrative agent, and JPMCB, as collateral agent. The First Lien
Credit Agreement, the Second Lien Credit Agreement, and the European Facilities
Credit Agreement are collectively referred to as the "Credit Agreements." This
opinion is delivered to you pursuant to Section 4.01(a)(ii) of each of the First
Lien Credit Agreement and the Second Lien Credit Agreement, and pursuant to
Section 4.01(b)(ii) of the European Facilities Credit Agreement.

      I have reviewed or caused to be reviewed (i) the Credit Agreements, (ii)
the First Lien Guarantee and Collateral Agreement, dated as of April 8, 2005,
among the

<PAGE>
Company, the subsidiaries of the Company identified therein and JPMCB, as
collateral agent, as reaffirmed and amended by the Reaffirmation Agreement,
dated as of April 20, 2007, among the Company, the subsidiaries of the Company
identified therein and JPMCB, as collateral agent, (iii) the Second Lien
Guarantee and Collateral Agreement, dated as of April 8, 2005, among the
Company, the subsidiaries of the Company identified therein and Deutsche Bank
Trust Company Americas, as collateral agent ("DBTCA"), as reaffirmed and amended
by the Reaffirmation Agreement, dated as of April 20, 2007, among the Company,
the subsidiaries of the Company identified therein and DBTCA, as collateral
agent (iv) the Collateral Agreement, dated as of March 12, 2004, among the
Company, the subsidiaries of the Company identified therein and Wilmington Trust
Company, as collateral agent, (v) the Accession Agreements, each of which is
dated as of April 8, 2005, in respect of the Obligations (as defined under each
Credit Agreement), (vi) the Master Guarantee and Collateral Agreement, dated as
of March 31, 2003, as amended and restated as of February 20, 2004, as further
amended and restated as of April 8, 2005 and as further amended and restated as
of April 20, 2007 (the "MGCA"), (vii) the perfection certificates, dated April
20, 2007, delivered by the Company pursuant to Section 4.01(i)(i) of each of the
First Lien Credit Agreement and the Second Lien Credit Agreement, (viii) the
mortgages identified on Exhibit C, (ix) the Lenders Lien Subordination and
Intercreditor Agreement, dated as of April 8, 2005, among JPMCB, as collateral
agent for the First Lien Secured Parties referred to therein, Deutsche Bank
Trust Company Americas, as collateral agent for the Second Lien Secured Parties
referred to therein, the Company and the subsidiaries of the Company named
therein, (x) the Lien Subordination and Intercreditor Agreement, dated as of
March 12, 2004 (the "LSIA"), among JPMCB, as Credit Facilities Collateral Agent
(as defined therein), Wilmington Trust Company, as Initial Junior Indebtedness
Collateral Agent (as defined therein), the Company and the subsidiaries of the
Company named therein, (xi) the Notices of Designation in respect of the
Obligations (as defined under each Credit Agreement) incurred under each Credit
Agreement, from the Company to JPMCB, as Credit Facilities Collateral Agent (as
defined in the LSIA), and Wilmington Trust Company, as Initial Junior
Indebtedness Collateral Agent (as defined in the LSIA), (xii) the Amendment and
Restatement Agreement, dated as of April 20, 2007 (the "Amendment Agreement"),
in respect of the European Facilities Credit Agreement and the MGCA, (xiii) the
Master Assignment and Acceptance, effective as of April 20, 2007, among the
parties identified as assignors therein, JPMCB, as assignee, the Company and the
European Facilities Borrowers, (xiv) the European Facilities Credit Agreement as
in effect immediately prior to the effectiveness of the amendment and
restatement thereof contemplated by the Amendment Agreement, and (xv) such
corporate records, certificates and other documents, and such questions of law,
as i have deemed necessary or appropriate for the purposes of this opinion. The
agreements, documents and instruments referred to in clauses (i) through (xiv}
are referred to in this opinion each as a "Document" and collectively as the
"Documents". The Documents referred to in clauses (ii), (iii), (iv) and (vi)
are referred to in this opinion collectively as the "Guarantee and
Collateral Agreements".

      I have assumed that all signatures are genuine, that all documents
submitted to me as originals are authentic and that all copies of documents
submitted to me conform to the originals. I have assumed further that each of
the Secured Parties (as defined under each of the Guarantee and Collateral
Agreements) has duly authorized, executed and

                                      -2-
<PAGE>

delivered the Documents to which it is a party and that each such Document is
the valid and binding obligation of such Secured Party, enforceable against such
Secured Party in accordance with its terms.

      Based upon the foregoing and subject to the qualifications and assumptions
set forth below, I am of the opinion that:

      1. The Company, the Grantors identified on Exhibit A hereto and the
Subsidiary Guarantors identified on Exhibit B hereto (each a "Credit Party" and
together the ("Credit Parties") are duly organized, validly existing and in good
standing under the laws of their respective jurisdictions of organization and
that each Credit Party has the power and authority to execute and deliver the
Documents to which it is a party and to consummate the transactions contemplated
thereby.

      2. Each of the Credit Parties has duly authorized, executed and delivered
the Documents to which it is a party.

      3. No consent, approval, authorization or other action by or filing with
any governmental agency or instrumentality of the State of Ohio is required on
the part of any Credit Party for the execution and delivery of any Document to
which such Credit Party is a party or the consummation of the transactions
contemplated thereby, except (i) those already obtained or made and (ii) such
filings and other actions as are required to perfect the security interests and
liens granted under the Documents and the other Credit Documents (as defined
under each Credit Agreement).

      4. The execution and delivery by each Credit Party of each Document to
which such Credit Party is a party and the consummation of the transactions
contemplated thereby do not (i) violate any Ohio statute, law, rule or
regulation to which such Credit Party is subject or (ii) breach the provisions
of such Credit Party's certificate of incorporation, certificate of formation,
by-laws, limited liability company agreement or other organizational documents,
as applicable.

      The foregoing opinion is subject to the following qualifications.

      (a) I express no opinion as to any Federal or state securities or Blue Sky
laws or as to any anti-fraud laws, I express no opinion as to compliance with
Federal or state securities or Blue Sky laws upon a default or realization upon
the Collateral (as defined under each of the Guarantee and Collateral
Agreements) under any of the Guarantee and Collateral Agreements.

      (b) I express no opinion as to any tax laws or the Employee Retirement
Income Security Act of 1974.

      (c) I express no opinion as to the Federal Aviation Act of 1958, as
amended from time to time and as re-codified in Title 49 of the United States
Code.

                                      -3-
<PAGE>

      In rendering the foregoing opinions, the examination of law referred to
above has been limited to, and I express no opinions as to matters under or
involving any laws other than, the laws of the State of Ohio.

      This opinion is given solely for your benefit and may not be relied upon
by any other person without my written consent.

                                                Very truly yours,

                                      -4-
<PAGE>

                                    Exhibit A

                                    Grantors

1.    Belt Concepts of America, Inc. (Delaware)

2.    Cosmoflex, Inc. (Delaware)

3.    Dapper Tire Co., Inc. (California)

4.    Divested Companies Holding Company(Delaware)

5.    Divested Litchfield Park Properties, Inc. (Arizona)

6.    Goodyear Farms, Inc. (Arizona)

7.    Goodyear International Corporation (Delaware)

8.    The Goodyear Tire & Rubber Company (Ohio)

9.    The Kelly-Springfield Tire Corporation (Delaware)

10.   Wingfoot Commercial Tire Systems, LLC (Ohio)

11.   Wingfoot Ventures Eight Inc. (Delaware)

<PAGE>

                                    Exhibit B

                              Subsidiary Guarantors

1.    Belt Concepts of America, Inc. (Delaware)

2.    Celeron Corporation (Delaware)

3.    CosmoFlex, Inc. (Delaware)

4.    Dapper Tire Co., Inc. (California)

5.    Divested Companies Holding Company (Delaware)

6.    Divested Litchfield Park Properties, Inc. (Arizona)

7.    Goodyear Engineered Products International Inc. (Delaware)

8.    Goodyear Engineered Products Thailand Inc. (Delaware)

9.    Goodyear Farms, Inc. (Arizona)

10.   Goodyear International Corporation(Delaware)

11.   Goodyear Western Hemisphere Corporation (Delaware)

12.   The Kelly-Springfield Tire Corporation (Delaware)

13.   Wheel Assemblies Inc, (Delaware)

14.   Wingfoot Commercial Tire Systems, LLC (Ohio)

15.   Wingfoot Ventures Eight Inc. (Delaware)

<PAGE>

                                    Exhibit C

                                    Mortgages

1.    Amended and Restated First Priority Mortgage (With Power of Sale),
      Assignment of Leases and Rents, Security Agreement and Financing
      Statement, dated as of April 20, 2007 from The Goodyear Tire & Rubber
      Company to JPMorgan Chase Bank, N.A. regarding premises in Lawton,
      Oklahoma.

2.    Amended and Restated First Priority Open-End Mortgage, Assignment of
      Leases and Rents, Security Agreement and Financing Statement, dated as of
      April 20, 2007 from The Goodyear Tire & Rubber Company to JPMorgan Chase
      Bank, N.A. regarding premises in Akron, Ohio.

3.    Amended and Restated First Priority Mortgage, Assignment of Leases and
      Rents, Security Agreement and Financing Statement, dated as of April
      20, 2007 from The Goodyear Tire & Rubber Company to JPMorgan Chase Bank,
      N.A. regarding premises in Topeka, Kansas.

4.    Amended and Restated First Priority Fee and Leasehold Mortgage, Assignment
      of Leases and Rents, Security Agreement and Financing Statement, dated as
      of April 20, 2007 from The Goodyear Tire & Rubber Company to JPMorgan
      Chase Bank, N.A. regarding premises in Gadsden, Alabama.

5.    Amended and Restated First Priority Deed of Trust, Assignment of Leases
      and Rents, Security Agreement and Financing Statement, dated as of April
      20, 2007 from The Goodyear Tire & Rubber Company to Mark A. Rosser, as
      Trustee for the benefit of JPMorgan Chase Bank, N.A. regarding premises in
      Union City, Tennessee.

6.    Amended and Restated First Priority Deed of Trust, Assignment of Leases
      and Rents, Security Agreement and Financing Statement, dated as of April
      20, 2007 from The Goodyear Tire & Rubber Company to James DeBoer, as
      Trustee for the benefit JPMorgan Chase Bank, N.A. regarding premises in
      Danville, Virginia.

7.    Amended and Restated First Priority Deed of Trust, Assignment of Leases
      and Rents, Security Agreement and Financing Statement, dated as of April
      20, 2007 from The Kelly-Springfield Tire Corporation to First American
      Title Insurance Company, as Trustee for the benefit of JPMorgan Chase
      Bank, N.A. regarding premises in Fayetteville, North Carolina.

8.    Amended and Restated First Priority Deed of Trust, Assignment of Leases
      and Rents, Security Agreement and Financing Statement, dated as of April
      20, 2007 from The Goodyear Tire & Rubber Company to First American Title
      Insurance Company, as Trustee for the benefit of JPMorgan Chase Bank, N.A.
      regarding premises in Caswell County, North Carolina.

<PAGE>

9.    Amended and Restated Second Priority Mortgage (With Power of Sale),
      Assignment of Leases and Rents, Security Agreement and Financing
      Statement, dated as of April 20, 2007 from The Goodyear Tire & Rubber
      Company to Deutsche Bank Trust Company Americas regarding premises in
      Lawton, Oklahoma.

10.   Amended and Restated Second Priority Open-End Mortgage, Assignment of
      Leases and Rents, Security Agreement and Financing Statement, dated as of
      20, 2007 from The Goodyear Tire & Rubber Company to Deutsche Bank Trust
      Company Americas regarding premises in Akron, Ohio.

11.   Amended and Restated Second Priority Mortgage, Assignment of Leases and
      Rents, Security Agreement and Financing Statement, dated as of 20, 2007
      from The Goodyear Tire & Rubber Company to Deutsche Bank Trust Company
      Americas regarding premises in Topeka, Kansas.

12.   Amended and Restated Second Priority fee and Leasehold Mortgage,
      Assignment of Leases and Rents, Security Agreement and Financing
      Statement, dated as of 20, 2007 from The Goodyear Tire & Rubber Company to
      Deutsche Bank Trust Company Americas regarding premises in Gadsden,
      Alabama.

13.   Amended and Restated Second Priority Deed of Trust, Assignment of
      Leases and Rents, Security Agreement and Financing Statement, dated as of
      April 20, 2007 from The Goodyear Tire & Rubber Company to Mark A. Rosser,
      as Trustee for the benefit of Deutsche Bank Trust Company Americas
      regarding premises in Union City, Tennessee.

14.   Amended and Restated Second Priority Deed of Trust, Assignment of Leases
      and Rents, Security Agreement and Financing Statement, dated as of April
      20, 2007 from The Goodyear Tire & Rubber Company to James DcBoer, as
      Trustee for the benefit of Deutsche Bank Trust Company Americas regarding
      premises in Danville, Virginia.

15.   Amended and Restated Second Priority Deed of Trust, Assignment of Leases
      and Rents, Security Agreement and Financing Statement, dated as of April
      20, 2007 from The Kelly-Springfield Tire Corporation to First American
      Title Insurance Company, as Trustee for the benefit of Deutsche Bank Trust
      Company Americas regarding premises in Fayetteville, North Carolina.

16.   Amended and Restated Second Priority Deed of Trust, Assignment of Leases
      and Rents, Security Agreement and Financing Statement, dated as of April
      20, 2007 from The Goodyear Tire & Rubber Company to First American Title
      Insurance Company, as Trustee for the benefit of Deutsche Bank Trust
      Company Americas regarding premises in Caswell County, North Carolina.

<PAGE>

                                                                       EXHIBIT F

                        [FORM OF] VERIFICATION LETTER(1)

From:    [Assignee], as Lender

To:      Goodyear Dunlop Tires Europe B.V.

Date:    [            ]

Dear Sirs:

                       THE GOODYEAR TIRE & RUBBER COMPANY
                        GOODYEAR DUNLOP TIRES EUROPE B.V.
                       GOODYEAR DUNLOP TIRES GERMANY GMBH
                             GOODYEAR GMBH & CO. KG
                              DUNLOP GMBH & CO. KG
                         GOODYEAR LUXEMBOURG TIRES S.A.
                 AMENDED AND RESTATED REVOLVING CREDIT AGREEMENT
                  DATED AS OF APRIL 20, 2007 (THE "AGREEMENT")

      We refer to the Agreement. Terms defined in the Agreement have the same
meaning in this letter.

      [On the [date of assignment] we will be a Professional Market Party,
because [name of entity] falls within the category [ ] set out in the schedule
to this letter.]

OR

      [On the [date of assignment] we will be exempted from the requirement to
be a Professional Market Party because we form part of a closed circle (besloten
kring) with the European J.V.]

      We enclose with this letter a copy of the documents which provide evidence
of this status.

                                                  LENDER [NAME OF LENDER],

                                                   by
                                                     ___________________________
                                                     Title:
----------------
(1)   Include if applicable. Considered required day one Lenders to provide.

<PAGE>

                                                                               2

                                  THE SCHEDULE

                  DUTCH ACT ON FINANCIAL SUPERVISION CATEGORIES

(a)   a licensed enterprise or entity or an enterprise or entity which otherwise
      performs a regulated activity on the financial markets;

(b)   an enterprise or entity which is not licensed and which does not otherwise
      perform a regulated activity on the financial markets whose only purpose
      is investing in securities;

(c)   national and regional governments, central banks, international or
      supranational financial organisations or other comparable international
      organisations;

(d)   an enterprise or entity with its statutory seat in the Netherlands who
      meets at least two of the following three criteria: an average number of
      employees during the financial year of less than 250, a total balance
      sheet of less than EUR 43,000,000 and an annual net turnover of less than
      EUR 50,000,000, which has requested the Dutch Authority for the Financial
      Markets (Stichting Autoriteit Financiele Markten) to be treated as a
      Professional Market Party;

(e)   an enterprise or entity who meets at least two of the following three
      criteria: an average number of employees during the financial year of at
      least 250, a total balance sheet of at least EUR 43,000,000 and an annual
      net turnover of at least EUR 50,000,000;

(f)   a natural person, living in the Netherlands, who has requested the Dutch
      Authority for the Financial Markets to be treated as a Professional Market
      Party, and who meets at least two of the following three criteria: the
      person has carried out transactions of a significant size on securities
      markets at an average frequency of, at least, ten per quarter over the
      previous four quarters; the size of the securities portfolio is at least
      EUR 500,000 and the person works or has worked for at least one year in
      the financial sector in a professional position which requires knowledge
      of securities investment;

(g)   a natural person or entity as referred to under (d) or (f) which qualifies
      as a qualified investor in another member state of the European Economic
      Area;

(h)   a subsidiary of any of the persons or entities referred to under (a)
      above, provided such subsidiaries are subject to consolidated supervision;

(i)   an enterprise or entity with total assets of at least (euro)500,000,000
      (or the equivalent thereof in another currency preceding the obtaining of
      the repayable funds;

(j)   an enterprise, entity or individual with net assets of at least
      (euro)10,000,000 (or the equivalent thereof in another currency) preceding
      the obtaining of the repayable funds who has been active in the financial
      markets on average twice a month over

<PAGE>

                                                                               3

      a period of at least two consecutive years preceding the obtaining of the
      repayable funds;

(k)   an enterprise or entity which has a rating from a rating agency that, in
      the opinion of the Dutch Central Bank (De Nederlandsche Bank), has
      sufficient expertise, or which issues securities that have a rating from a
      rating agency that, in the opinion of the Dutch Central Bank, has
      sufficient expertise; and

(l)   an enterprise or entity whose purpose is to (i) acquire receivables and
      issue asset backed securities, (ii) invest in credit derivatives or loan
      sub-participations which can be settled by transfer of the receivables or
      (iii) grant credits solely for the account of a Professional Market Party
      as referred to under (a) to (h) above

<PAGE>

                                                                       EXHIBIT G

                         FORM OF AFFILIATE AUTHORIZATION

      This Affiliate Authorization (the "Affiliate Authorization") is dated as
of the Effective Date set forth below and is entered into by and between the
Secured Affiliate (as defined below) and the Collateral Agent (as defined
below). Capitalized terms used but not defined herein shall have the meanings
given to them in the Credit Agreement identified below (as amended, restated,
supplemented or otherwise modified from time to time, the "Credit Agreement"),
receipt of a copy of which is hereby acknowledged by the Affiliate.

      For good and valuable consideration, the Secured Affiliate hereby
(i) authorizes the Collateral Agent to execute and deliver, on behalf of and in
the name of such Secured Affiliate, all and any Credit Documents (including
without limitation Security Documents) and related documentation, (ii)
authorizes the Collateral Agent to appoint any further agents or attorneys to
execute and deliver, or otherwise to act, on behalf of and in the name of the
Collateral Agent for any such purpose, (iii) authorizes the Collateral Agent to
do any and all acts and to make and receive all declarations which are deemed
necessary or appropriate to the Collateral Agent.

      The Secured Affiliate and the Collateral Agent agree that the Secured
Affiliate appoints the Collateral Agent as its joint and several creditor in
accordance with Section 9.15 of the Credit Agreement.

      The Secured Affiliate, by executing and delivering this Affiliate
Authorization, acknowledges receipt of a copy of the Guarantee and Collateral
Agreement and approves and agrees to be bound by and to act in accordance with
the terms and conditions of the Guarantee and Collateral Agreement and each
other Security Document, specifically including, without limitation, (i) the
provisions of Article V of the Guarantee and Collateral Agreement (governing the
distribution of proceeds realized from the exercise of remedies under the
Security Documents), (ii) the provisions of Article VI of the Guarantee and
Collateral Agreement (governing the manner in which Acts of the Secured Parties
are to be evidenced and the manner in which the amounts of the Obligations and
the other Obligations (as defined in the Guarantee and Collateral Agreement) are
to be determined at any time), (iii) the provisions of Articles VII and XVIII of
the Guarantee and Collateral Agreement (relating to the duties and
responsibilities of the Collateral Agent and providing for the indemnification
and the reimbursement of expenses of the Collateral Agent by the Secured
Parties), and (iv) the provisions of Section 11.13 of the Guarantee and
Collateral Agreement (providing for releases of Guarantees of and Collateral
securing the Obligations). The Secured Affiliate hereto further agrees that the
parties to the other Security Documents shall perform their obligations
thereunder in accordance with the foregoing provisions of the Guarantee and
Collateral Agreement.

      In addition, the Secured Affiliate hereby consents to, and directs the
Administrative Agent and the Collateral Agent on its behalf to enter into, any
amendment of the Credit Documents that provides for the Collateral to secure,
with a priority not

<PAGE>

                                                                               2

greater than that of the Liens securing the Obligations, Swap Agreements entered
into with any Lender or with any Lender under any Credit Facilities Agreement
and any refinancings thereof and for Guarantees by the Guarantors of such Swap
Agreements, provided that the applicable approvals for such amendments have been
obtained under each applicable Credit Facilities Agreement (other than the
Credit Agreement) and the documentation governing any such refinancing.

      The Secured Affiliate hereby relieves the Collateral Agent from the
self-dealing restrictions imposed by Section 181 of the German Civil Code and
the Collateral Agent may also relieve agents and attorneys appointed pursuant to
the powers granted under this Affiliate Authorization from the restrictions
imposed by Section 181 of the German Civil Code. For the purposes of Italian
law, the Secured Affiliate expressly authorizes the Collateral Agent (and any
agents and attorneys appointed under this Affiliate Authorization) to act under
a conflict of interest and self-dealing (including, but not limited to a
situation in which the Collateral Agent acts simultaneously in the name and/or
on behalf (a) of any Secured Party, on the one hand, and (b) of any Credit
Party, on the other hand) solely in relation to this Affiliate Authorization,
the Credit Agreement, the Guarantee and Collateral Agreement and the other
Security Documents. Any attorney appointed by the Collateral Agent pursuant to
this Affiliate Authorization may grant sub-power to a sub-attorney in the same
scope.

1.   Secured Affiliate:         [ ]

2.   Collateral Agent:          JPMorgan Chase Bank, N.A., as the
                                Collateral Agent under the Credit Agreement

3.   Administrative Agent       J.P. Morgan Europe Limited, as the
                                Administrative Agent and Collateral Agent under
                                the Credit Agreement

3.   Credit Agreement:          The Credit Agreement dated as of March 31, 2003,
                                as amended and restated as of April 8, 2005, as
                                further amended and restated as of April 20,
                                2007, among The Goodyear Tire & Rubber Company,
                                Goodyear Dunlop Tires Europe B.V., Goodyear
                                Dunlop Tires Germany GmbH, Goodyear GmbH & Co.
                                KG, Dunlop GmbH & Co. KG, Goodyear Luxembourg
                                Tires S.A., the Lenders parties thereto, J.P.
                                Morgan Europe Limited, as Administrative Agent,
                                and JPMorgan Chase Bank, N.A., as Collateral
                                Agent

4.   Effective Date:            [ ]

<PAGE>

                                                                               3

      The terms set forth in this Affiliate Authorization are hereby agreed to:

                                           SECURED AFFILIATE,

                                              by
                                                 _______________________________
                                                 Name:
                                                 Title:

                                           J.P. MORGAN EUROPE LIMITED,
                                           as Administrative Agent,

                                              by
                                                 _______________________________
                                                 Name:
                                                 Title:

                                           JPMORGAN CHASE BANK, N.A.,
                                           as Collateral Agent,

                                              by
                                                 _______________________________
                                                 Name:
                                                 Title:

<PAGE>

                                                                       EXHIBIT H

                              MANDATORY COSTS RATE

1.    The Mandatory Costs Rate is an addition to the interest rate to compensate
      Lenders for the cost of compliance with (a) the requirements of the Bank
      of England and/or the Financial Services Authority (or, in either case,
      any other authority which replaces all or any of its functions) or (b) the
      requirements of the European Central Bank.

2.    On the first day of each Interest Period (or as soon as possible
      thereafter) the Administrative Agent shall calculate, as a percentage
      rate, a rate (the "ADDITIONAL COST RATE") for each Lender, in accordance
      with the paragraphs set out below. The Mandatory Costs Rate will be
      calculated by the Administrative Agent as a weighted average of the
      Lenders' Additional Cost Rates (weighted in proportion to the percentage
      participation of each Lender in the relevant Borrowing) and will be
      expressed as a percentage rate per annum.

3.    The Additional Cost Rate for any Lender lending from an office of such
      Lender in a Participating Member State will be the percentage notified by
      that Lender to the Administrative Agent. This percentage will be certified
      by that Lender in its notice to the Administrative Agent to be its
      reasonable determination of the cost (expressed as a percentage of that
      Lender's participation in all Loans made from that lending office) of
      complying with the minimum reserve requirements of the European Central
      Bank in respect of loans made from that lending office.

4.    The Additional Cost Rate for any Lender lending from a lending office in
      the United Kingdom will be calculated by the Administrative Agent as
      follows:

      (a)   in relation to a Loan denominated in Pounds Sterling:

            [FORMULA] per cent. per annum

      (b)   in relation to a Loan in any currency other than Pounds Sterling:

            [FORMULA] per cent. per annum.

      Where:

      A     is the percentage of Eligible Liabilities (assuming these to be in
            excess of any stated minimum) which that Lender is from time to time
            required to maintain as an interest free cash ratio deposit with the
            Bank of England to comply with cash ratio requirements.

      B     is the percentage rate of interest (excluding the applicable
            interest rate margin under Section 2.13(a) and the Mandatory Costs
            Rate and, if the

<PAGE>
                                                                               2

            Loan is due and unpaid, the additional rate of interest specified in
            Section 2.13(b)) payable for the relevant Interest Period on the
            Loan.

      C     is the percentage (if any) of Eligible Liabilities which that Lender
            is required from time to time to maintain as interest bearing
            Special Deposits with the Bank of England.

      D     is the percentage rate per annum payable by the Bank of England to
            the Administrative Agent on interest bearing Special Deposits.

      E     is designed to compensate Lenders for amounts payable under the Fees
            Rules and is the most recent rate of charge payable by the
            Administrative Agent to the Financial Services Authority pursuant to
            the Fee Rules in respect of the relevant financial year of the
            Financial Services Authority and expressed in pounds per
            (pound)1,000,000.

5.    For the purposes of this Schedule:

      (a)   "ELIGIBLE LIABILITIES" and "SPECIAL DEPOSITS" have the meanings
            given to them from time to time under or pursuant to the Bank of
            England Act 1998 or (as may be appropriate) by the Bank of England;

      (b)   "FEES RULES" means the rules on periodic fees contained in the FSA
            Supervision Manual or such other law or regulation as may be in
            force from time to time in respect of the payment of fees for the
            acceptance of deposits;

      (c)   "FEE TARIFFS" means the fee tariffs specified in the Fees Rules
            under the activity group A.1 Deposit acceptors (ignoring any minimum
            fee or zero rated fee required pursuant to the Fees Rules but taking
            into account any applicable discount rate);

      (d)   "PARTICIPATING MEMBER STATE" means any member state of the European
            Communities that adopts or has adopted the Euro as its lawful
            currency in accordance with legislation of the European Community
            relating to Economic and Monetary Union.

      (e)   "TARIFF BASE" has the meaning given to it in, and will be calculated
            in accordance with, the Fees Rules.

6.    In application of the above formulae, A, B, C and D will be included in
      the formulae as percentages (i.e. 5 per cent. will be included in the
      formula as 5 and not as 0.05). A negative result obtained by subtracting D
      from B shall be taken as zero. The resulting figures shall be rounded to
      four decimal places.

7.    Each Lender shall supply any information required by the Administrative
      Agent for the purpose of calculating its Additional Cost Rate. In
      particular, but without

<PAGE>

                                                                               3

      limitation, each Lender shall supply the following information on or prior
      to the date on which it becomes a Lender:

      (a)   the jurisdiction of its lending office; and

      (b)   any other information that the Administrative Agent may reasonably
            require for such purpose.

      Each Lender shall promptly notify the Administrative Agent of any change
      to the information provided by it pursuant to this paragraph.

8.    The percentages of each Lender for the purpose of A and C above shall be
      determined by the Administrative Agent based upon the information supplied
      to it pursuant to paragraph 7 above and on the assumption that, unless a
      Lender notifies the Administrative Agent to the contrary, each Lender's
      obligations in relation to cash ratio deposits and Special Deposits are
      the same as those of a typical bank from its jurisdiction of incorporation
      with a lending office in the same jurisdiction as its lending office.

9.    The Administrative Agent shall have no liability to any person if such
      determination results in an Additional Cost Rate which over or under
      compensates any Lender and shall be entitled to assume that the
      information provided by any Lender pursuant to paragraphs 3 and 7 above is
      true and correct in all respects.

10.   The Administrative Agent shall distribute the additional amounts received
      as a result of the Mandatory Costs Rate to the Lenders on the basis of the
      Additional Cost Rate for each Lender based on the information provided by
      each Lender pursuant to paragraphs 3 and 7 above.

11.   Any determination by the Administrative Agent pursuant to this Exhibit in
      relation to a formula, the Mandatory Costs Rate, an Additional Cost Rate
      or any amount payable to a Lender shall, in the absence of manifest error,
      be conclusive and binding on all parties hereto.

12.   The Administrative Agent may from time to time, after consultation with
      Goodyear (or the European J.V.) and the Lenders, determine and notify to
      all parties hereto any amendments which are required to be made to this
      Exhibit in order to comply with any change in law, regulation or any
      requirements from time to time imposed by the Bank of England, the
      Financial Services Authority or the European Central Bank (or, in any
      case, any other authority which replaces all or any of its functions) and
      any such determination shall, in the absence of manifest error, be
      conclusive and binding on all parties hereto.

<PAGE>

                                                                       EXHIBIT I

                         FORM OF GERMAN TAX CERTIFICATE

[Letterhead: Facility Agent]

To: [German Borrower]

("BORROWER")

CERTIFICATION FOR PRESENTATION TO THE TAX OFFICE FOR THE PURPOSES OF SECTION 8A
OF GERMANY'S CORPORATION TAX LAW

You have asked J.P. Morgan Europe Limited, acting as Administrative Agent upon
instruction and on behalf of the Lenders set forth in Annex 1 ("BANKS") to issue
a Certification for presentation to the Tax Office for the purposes of the
Corporation Tax Law (1) We hereby declare regarding the credit facility dated
April 20, 2007 in the amount of EUR [        ] ("LOAN") to [        ].

      No securities on capital claims of persons other than the Borrower have
      been granted.(2)

      The following securities have been granted by persons other than the
      Borrower:

1.    SECURITY IN REM

      Pledges/Liens (e.g. of deposits)

________________________________________________________________________________

      Assignments (e.g. assignments of receivables)

________________________________________________________________________________

2.    PERSONAL SECURITY (e.g. surety, guarantee, assumption of debt)

________________________________________________________________________________

LINKED WITH THE FOLLOWING:

      Securities in rem (e.g. on deposits)

________________________________________________________________________________

      Assignments (e.g. assignments of receivables; global assignments)

________________________________________________________________________________

      Submission to immediate foreclosure in respect of all or certain assets

<PAGE>

                                                                               2

________________________________________________________________________________

      Agreed restraints on disposal

________________________________________________________________________________

      Other agreements (e.g. pledges/liens under the General Standard Terms and
      Conditions)(3)

________________________________________________________________________________

3.    SECURITIES AS MENTIONED ABOVE THAT HAVE BEEN WAIVED DURING THE TERM OF THE
      LOAN

________________________________________________________________________________

Other comments(4)

________________________________________________________________________________

This Certification is based solely on information that is known to the employees
of the Banks who have worked on the Loans.

In providing this Certification, the Banks - in the first place for legal
reasons - is not offering any consultancy services on tax matters. In
particular, the Banks will not be responsible or liable for the Borrower's
success in obtaining any tax benefits which are the objective of this
Certification.

Yours sincerely,

____________________________________

[Administrative Agent]

acting as agent for the Banks

Explanations:

(1)   The declaration should only be issued at the request of the Borrower on
      the occasion of one of the legal transactions mentioned (loan etc.) by the
      Bank/Savings Bank; furthermore, it must be issued spontaneously by the
      issuer of the original Certification whenever any change is made in the
      contract or in the securities which have been provided.

(2)   The list of securities granted by third parties must be supplied and the
      grantors of the securities must be named regardless of whether not merely
      short-term deposits or not merely short-term other capital claims within
      the meaning of marginal note 20 of the FMOF letter of 15 July 2004 on
      Section 8a Corporation Tax Law (Federal Tax Gazette I 2004 p. 593) are
      involved. Furthermore, this information must be provided regardless of
      whether the security depends on the fulfilment of a condition (e.g.
      security is provided or the debt secured falls due) or on the expiration
      of a period.

(3)   All the securities and trust relationships granted for the loan must also
      be included (e.g. encumbrance of real property, mortgage, letter of
      responsibility, assignment as security).

(4)   Enter here if (other) persons who are not borrowers have granted security,
      but have not released the bank from existing bank secrecy as regards this
      Certification.

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