SEC Company Response from CORNING (GLW) — Sep 29, 2005
CORNING INC /NY (GLW) (CIK 0000024741)
Date: Sept. 29, 2005 · CIK: 0000024741 · Accession: 0000024741-05-000556
AI Filing Summary & Sentiment
File numbers found in text: 333-127065
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<TYPE>CORRESP
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[CORNING LETTERHEAD]
September 29, 2005
VIA EDGAR TRANSMISSION AND FACSIMILE
U.S. Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Mail Stop: 0409
Attention: Mr. Craig Slivka
Corning Incorporated
Registration Statement on Form S-3 (File No. 333-127065)
--------------------------------------------------------
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Corning
Incorporated (the "Company") hereby requests acceleration of the effective date
of the above-referenced Registration Statement so that it will be declared
effective at 12:00 p.m., Eastern Standard Time, on October 3, 2005, or as soon
as possible thereafter.
The Company hereby acknowledges that it is responsible for the adequacy and
accuracy of the disclosure in its filings, including in the above-referenced
Registration Statement; the comments of the Staff (the "Staff") of the
Securities and Exchange Commission (the "Commission") and the changes to the
disclosure in its filings in response to the Staff's comments on the
above-referenced Registration Statement do not foreclose the Commission from
taking any action with respect to its 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.
Very truly yours,
/s/ William D. Eggers
Name: William D. Eggers
Title: Senior Vice President and
General Counsel
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