SecProbe.io

Filing text and metadata
Intelligence Terminal Search Probe Scores Topics IPO Watchlist Monthly Activity About API

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

Date
September 29, 2005
Author
/s/ William D. Eggers
Form
CORRESP
Company
CORNING INC /NY (GLW) (CIK 0000024741)

Letter

[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

Show Raw Text
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

                              [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

</TEXT>
</DOCUMENT>