SEC Comment Letter for CORNING (GLW) — Aug 18, 2014

CORNING INC /NY (GLW) (CIK 0000024741)
Date: Aug. 18, 2014 · CIK: 0000024741 · Accession: 0000000000-14-041764

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

December 31, 2013

Author

/s/ Terence O ’Brien

Form

UPLOAD

Company

CORNING INC /NY (GLW) (CIK 0000024741)

Letter

August 18 , 2014 Via E -mail Mr. James B. Flaws Chief Financial Officer Corning Incorporated One Riverfront Plaza Corning , New York 14831

RE: Corning Incorporated Form 10-K for the Year E nded December 31, 2013 Filed February 10, 2014 File No. 1-3247

Dear Mr. Flaws :

We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s 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 p ersons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Terence O ’Brien

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August 18 , 2014

Via E -mail
Mr. James B. Flaws
Chief Financial Officer
Corning Incorporated
One Riverfront Plaza
Corning , New York 14831

RE: Corning Incorporated
Form 10-K for the Year E nded December  31, 2013
Filed February 10, 2014
  File No. 1-3247

Dear Mr. Flaws :

We have completed our review of your filings.  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission  from taking
any action with respect to the company or the filing s 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 p ersons who are responsible for the
accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

       /s/ Terence O ’Brien

Terence O’Brien
       Accounting Branch Chief

SecProbe.io