Latex and rubber are both made from latex, which is tapped from trees. Essentially latex is the raw material for rubber.
WikiDiff defines the substances as:
Latex (noun): The milky sap of several trees that coagulates on exposure to air; used to make rubber.
Rubber (noun): (uncountable) Pliable material derived from the sap of the rubber tree; a hydrocarbon polymer of isoprene.
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Our mattresses feature GOLS organic certified Dunlop latex rubber foam, which is made from tree-tapped and sustainably harvested, then processed in a facility that we jointly own. There are no polyurethane foams, no synthetic latex or non-natural materials used.