SEC Comment Letter for CORNING (GLW) — Sep 10, 2009
CORNING INC /NY (GLW) (CIK 0000024741)
Date: Sept. 10, 2009 · CIK: 0000024741 · Accession: 0000000000-09-050062
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UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-4631
DIVISION OF CORPORATION FINANCE
Mail Stop 4631 September 10, 2009
Via U.S. mail and facsimile
Mr. James B. Flaws Vice Chairman & Chie f Financial Officer Corning Incorporated One Riverfront Plaza Corning, New York 14831 RE: Form 10-K for the fiscal year ended December 31, 2008 Form 10-Q for the pe riod ended June 30, 2009 File No. 1-3247 Dear Mr. Flaws: We have completed our review of your Fo rm 10-K and related filings and have no further comments at this time. If you have any further questions regard ing our review of your filings, please direct them to Nudrat Salik, Staff Accountan t, at (202) 551-3692 or, in her absence, to Jeanne Baker, Assistant Chief Accountant, at (202) 551-3691. S i n c e r e l y , R u f u s D e c k e r A c c o u n t i n g B r a n c h C h i e f
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-4631
DIVISION OF
CORPORATION FINANCE
Mail Stop 4631
September 10, 2009
Via U.S. mail and facsimile
Mr. James B. Flaws Vice Chairman & Chie f Financial Officer
Corning Incorporated One Riverfront Plaza Corning, New York 14831
RE: Form 10-K for the fiscal year ended December 31, 2008
Form 10-Q for the pe riod ended June 30, 2009
File No. 1-3247
Dear Mr. Flaws:
We have completed our review of your Fo rm 10-K and related filings and have no
further comments at this time.
If you have any further questions regard ing our review of your filings, please
direct them to Nudrat Salik, Staff Accountan t, at (202) 551-3692 or, in her absence, to
Jeanne Baker, Assistant Chief Accountant, at (202) 551-3691.
S i n c e r e l y , R u f u s D e c k e r A c c o u n t i n g B r a n c h C h i e f