SEC Comment Letter 0000000000-24-001830 to CORNING INC /NY (GLW) (CIK 0000024741) (GLW)
CORNING INC /NY (GLW) (CIK 0000024741)
Date: Feb. 15, 2024 · CIK: 0000024741 · Accession: 0000000000-24-001830
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File numbers found in text: 001-03247
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United States securities and exchange commission logo
February 15, 2024
Edward Schlesinger
Chief Financial Officer
Corning Incorporated
One Riverfront Plaza
Corning, NY 14831
Re:Corning Incorporated
Form 10-K for the Year Ended December 31, 2022
Form 10-Q for the Period Ended September 30, 2023
File No. 001-03247
Dear Edward Schlesinger:
We have completed our review of your filing. 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,
Division of Corporation Finance
Office of Manufacturing