SEC Comment Letter for CORNING (GLW) — May 10, 2011
CORNING INC /NY (GLW) (CIK 0000024741)
Date: May 10, 2011 · CIK: 0000024741 · Accession: 0000000000-11-029206
AI Filing Summary & Sentiment
Letter
May 10, 2011 Mr. James B. Flaws Vice Chairman and Chief Financial Officer Corning Incorporated One Riverfront Plaza Corning, NY 14831
Re: Corning Incorporated Form 10-K for the Fiscal Ye ar ended December 31, 2010 Form 10-Q for the Fiscal Quarter ended March 31, 2011 File No. 1-3247
Dear Mr. Flaws: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, Rufus Decker Accounting Branch Chief
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May 10, 2011 Mr. James B. Flaws Vice Chairman and Chief Financial Officer Corning Incorporated One Riverfront Plaza Corning, NY 14831 Re: Corning Incorporated Form 10-K for the Fiscal Ye ar ended December 31, 2010 Form 10-Q for the Fiscal Quarter ended March 31, 2011 File No. 1-3247 Dear Mr. Flaws: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, Rufus Decker Accounting Branch Chief