REXDALE, Ontario (Feb. 24)—Large off-the-road tire maker United Tire & Rubber Co. Ltd. went into provincial receivership Feb. 15 for the purpose of being sold. The Rexdale-based company, owned by New York firm Pensler Capital Corp., now is being managed by Ernst & Young Inc., which is seeking bids on United Tire´s assets through March 3. Several sources said the company is having financial difficulties and owes suppliers money. According to unaudited internal financial records, the company posted sales of just below $18 million U.S. in 1999, compared to $27 million in 1996. Pensler President Sanford Pensler did not return phone calls seeking comment as of Feb. 24.