SEC Comment Letter for CORNING (GLW) — Aug 1, 2013
CORNING INC /NY (GLW) (CIK 0000024741)
Date: Aug. 1, 2013 · CIK: 0000024741 · Accession: 0000000000-13-042381
AI Filing Summary & Sentiment
Letter
August 1 , 2013 Via E -mail 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, 201 2 Filed February 13, 2013 File No. 1 -3247
Dear Mr. Flaws :
We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commissi on 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 initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filings to be certain that the filings includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Terence O ’Brien
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August 1 , 2013
Via E -mail
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, 201 2
Filed February 13, 2013
File No. 1 -3247
Dear Mr. Flaws :
We have completed our review of your filing. We remind you that our comments or changes to
disclosure in response to our comments do not foreclose the Commissi on 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 initiated by the Commission or any person under the federal securities
laws of the United States. We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filings to be certain that the filings includes the information the
Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Terence O ’Brien
Terence O’Brien
Accounting Branch Chief