SEC Comment Letter for CORNING (GLW) — Apr 13, 2017
CORNING INC /NY (GLW) (CIK 0000024741)
Date: April 13, 2017 · CIK: 0000024741 · Accession: 0000000000-17-012825
AI Filing Summary & Sentiment
Reasoning
Referenced dates: March 31, 2017
Letter
Mail Stop 4628 April 13 , 201 7 Via E-Mail R. Toney Tripeny Senior Vice President and Chief Financial Officer Corning Inc. One Riverfront Plaza Corning, NY 14831
Re: Corning Inc. Form 10-K for the Fiscal Year Ended December 12 , 2016 Filed February 6, 2017 File No. 1-3247
Dear Mr. Tripeny :
We refer you to our comment letter dated March 31, 2017 regarding business contacts with Syria and Sudan . We have completed our review of this subject matter. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff .
Sincerely,
/s/ Cecilia Blye
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Mail Stop 4628 April 13 , 201 7 Via E-Mail R. Toney Tripeny Senior Vice President and Chief Financial Officer Corning Inc. One Riverfront Plaza Corning, NY 14831 Re: Corning Inc. Form 10-K for the Fiscal Year Ended December 12 , 2016 Filed February 6, 2017 File No. 1-3247 Dear Mr. Tripeny : We refer you to our comment letter dated March 31, 2017 regarding business contacts with Syria and Sudan . We have completed our review of this subject matter. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff . Sincerely, /s/ Cecilia Blye Cecilia Blye, Chief Office of Global Security Risk cc: Pamela Long Assistant Director Division of Corporation Finance