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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

Date
April 7, 2011
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 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

Show Raw Text
CORRESP
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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

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