SEC Company Response from CORNING (GLW) — Apr 7, 2011
CORNING INC /NY (GLW) (CIK 0000024741)
Date: April 7, 2011 · CIK: 0000024741 · Accession: 0001193125-11-091404
AI Filing Summary & Sentiment
Referenced dates: March 30, 2011
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CORRESP 1 filename1.htm Correspondence Letter SHEARMAN & STERLING LLP 599 LEXINGTON AVENUE | NEW YORK | NY | 10022-6069 WWW.SHEARMAN.COM | T +1.212.848.4000 | F +1.212.848.7179 April 7, 2011 Via EDGAR Mr. Jeffrey Gordon 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 30, 2011 Dear Mr. Gordon: By this letter, I am confirming on behalf of our client, Corning Incorporated (the “Company”), our conversation earlier today pursuant to which we agreed that the Company will have until April 27, 2011 to respond to the above-referenced comment letter received from the staff of the Securities and Exchange Commission. The Company intends to file its response on or prior to the foregoing date. 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: Jeanne Baker, Assistant Chief Accountant ABU DHABI | BEIJING | BRUSSELS | DÜSSELDORF | FRANKFURT | HONG KONG | LONDON | MENLO PARK | MILAN | MUNICH NEW YORK | PARIS | ROME | SAN FRANCISCO | SÃO PAULO | SHANGHAI | SINGAPORE | TOKYO | TORONTO | WASHINGTON, DC SHEARMAN & STERLING LLP IS A LIMITED LIABILITY PARTNERSHIP ORGANIZED IN THE UNITED STATES UNDER THE LAWS OF THE STATE OF DELAWARE, WHICH LAWS LIMIT THE PERSONAL LIABILITY OF PARTNERS.