SEC Comment Letter for CORNING (GLW) — Dec 22, 2005
CORNING INC /NY (GLW) (CIK 0000024741)
Date: Dec. 22, 2005 · CIK: 0000024741 · Accession: 0000000000-05-063653
AI Filing Summary & Sentiment
Letter
Mail Stop 7010 December 22, 2005 Mr. James B. Flaws Vice Chairman and Chief Financial Officer Corning, Incorporated One Riverfront Plaza Corning, New York 14831
RE: Form 10-K for the Fiscal Year ended December 31, 2004 Forms 10-Q for the Fiscal Quarters ended March 31, 2005, June 30, 2005 and September 30, 2005 File No. 1-3247
Dear Mr. Flaws:
We have completed our review of your Form 10-K and related filings and have no further comments at this time.
If you have any questions regarding these comments, please direct them to Gus Rodriguez, Staff Accountant, at (202) 551-3752 or, in his absence, Nudrat Salik, Staff Accountant, at (202) 551-3692.
Sincerely,
Rufus Decker
Branch Chief
??
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 7010
December 22, 2005
Mr. James B. Flaws
Vice Chairman and Chief Financial Officer
Corning, Incorporated
One Riverfront Plaza
Corning, New York 14831
RE: Form 10-K for the Fiscal Year ended December 31, 2004
Forms 10-Q for the Fiscal Quarters ended March 31, 2005, June 30,
2005 and September 30, 2005
File No. 1-3247
Dear Mr. Flaws:
We have completed our review of your Form 10-K and related
filings and have no further comments at this time.
If you have any questions regarding these comments,
please
direct them to Gus Rodriguez, Staff Accountant, at (202) 551-3752
or,
in his absence, Nudrat Salik, Staff Accountant, at (202) 551-3692.
Sincerely,
Rufus Decker
Branch Chief
??
??
??
??
James B. Flaws
Corning Incorporated
November 17, 2005
Page 1 of 1
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
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