SEC Comment Letter for CORNING (GLW) — Apr 23, 2012
CORNING INC /NY (GLW) (CIK 0000024741)
Date: April 23, 2012 · CIK: 0000024741 · Accession: 0000000000-12-020642
AI Filing Summary & Sentiment
Letter
April 23, 2012 Via Facsimile 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 Year ended December 31, 2011 Filed February 13, 2012 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,
/s/ Rufus Decker Rufus Decker Accounting Branch Chief
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April 23, 2012 Via Facsimile 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 Year ended December 31, 2011 Filed February 13, 2012 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, /s/ Rufus Decker Rufus Decker Accounting Branch Chief