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SEC Company Response from CORNING (GLW) — Apr 3, 2012

CORNING INC /NY (GLW) (CIK 0000024741)
Date: April 3, 2012 · CIK: 0000024741 · Accession: 0000947871-12-000351

AI Filing Summary & Sentiment

Referenced dates: March 28, 2012

Date
April 3, 2012
Author
/s/ Stephen T. Giove
Form
CORRESP
Company
CORNING INC /NY (GLW) (CIK 0000024741)

Letter

Via EDGAR Division of Corporation Finance Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Corning Incorporated SEC Comment Letter dated March 28, 2012

Dear Ms. Baker:

By this letter, I am confirming on behalf of our client, Corning Incorporated (the “Company”), our conversation from earlier today pursuant to which we informed you that the Company will file its response to the above-referenced comment letter received from the staff of the Securities and Exchange Commission on or prior to April 20, 2012.

If you have any questions concerning the foregoing, please do not hesitate to contact me at the telephone number appearing above.

Very truly yours,
/s/ Stephen T. Giove

Show Raw Text
CORRESP
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599 LEXINGTON AVENUE  |  NEW YORK  |  NY  |  10022-6069

WWW.SHEARMAN.COM  |  T +1.212.848.4000  |   F +1.212.848.7179

sgiove@shearman.com

April 3, 2012

212-848-7325

Via EDGAR

Ms. Jeanne Baker

Staff Accountant

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Corning Incorporated

SEC Comment Letter dated March 28, 2012

Dear Ms. Baker:

By this letter, I am confirming on behalf of our client, Corning Incorporated (the “Company”), our conversation from earlier today pursuant to which we informed you that the Company will file its response to the above-referenced comment letter received from the staff of the Securities and Exchange Commission on or prior to April 20, 2012.

If you have any questions concerning the foregoing, please do not hesitate to contact me at the telephone number appearing above.

Very truly yours,

/s/ Stephen T. Giove

Stephen T. Giove

Partner

STG/mo

cc:  Mr. Jeffrey Gordon, Staff Accountant

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