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Correspondence 0001206774-24-000018 from CORNING INC /NY (GLW) (CIK 0000024741) (GLW)

CORNING INC /NY (GLW) (CIK 0000024741)
Date: Jan. 8, 2024 · CIK: 0000024741 · Accession: 0001206774-24-000018

AI Filing Summary & Sentiment

File numbers found in text: 001-03247

Referenced dates: January 4, 2024

Date
January 8, 2024
Author
/s/ Edward A. Schlesinger
Form
CORRESP
Company
CORNING INC /NY (GLW) (CIK 0000024741)

Letter

VIA EDGAR TRANSMISSION Office of Manufacturing Division of Corporation Finance Attention: Heather Clark and Melissa Gilmore Re: Corning Incorporated Form 10-K for Fiscal Year Ended December 31, 2022 Form 10-Q for the Period Ended September 30, 2023 File No. 001-03247

Dear Ms. Clark and Ms. Gilmore:

We are writing in response to your letter dated January 4, 2024 (the “Comment Letter”) relating to the above-referenced filings.

As discussed on our call with Ms. Clark, on January 8, 2024, we are working expeditiously to respond to the Comment Letter. Due to time constraints associated with the Company’s year-end process and filing of Form 10-K for our fiscal year ended December 31, 2023, we are requesting that our response date be extended to February 12, 2024.

We are grateful for the Staff’s accommodation in this matter. Should you have any further questions, please do not hesitate to call me at (607) 974-5843

Sincerely,
/s/ Edward A. Schlesinger

Show Raw Text
CORRESP
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filename1.htm

January 8, 2024

VIA EDGAR TRANSMISSION

Office of Manufacturing

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Attention: Heather Clark and Melissa Gilmore

 Re: Corning Incorporated

Form 10-K for Fiscal Year Ended December 31, 2022

Form 10-Q for the Period Ended September 30, 2023

File No. 001-03247

Dear Ms. Clark and Ms. Gilmore:

We are writing in response to your letter dated January 4, 2024 (the “Comment
Letter”) relating to the above-referenced filings.

As discussed on our call with Ms. Clark, on January 8, 2024, we are working
expeditiously to respond to the Comment Letter. Due to time constraints associated with the Company’s year-end process and filing
of Form 10-K for our fiscal year ended December 31, 2023, we are requesting that our response date be extended to February 12, 2024.

We are grateful for the Staff’s accommodation in this matter. Should
you have any further questions, please do not hesitate to call me at (607) 974-5843

    Sincerely,

    /s/ Edward A. Schlesinger

    Executive Vice President & Chief Financial Officer

 cc: Wendell P. Weeks, Chairman & Chief Executive Officer

Lewis A. Steverson, Executive Vice President & Chief Legal
& Administrative Officer

Stefan Becker, Senior Vice President, Finance & Corporate
Controller

Marco Carducci, PricewaterhouseCoopers LLP