SEC Company Response from CORNING (GLW) — Mar 12, 2026
CORNING INC /NY (GLW) (CIK 0000024741)
Date: March 12, 2026 · CIK: 0000024741 · Accession: 0001206774-26-000140
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File numbers found in text: 001-03247
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CORRESP 1 filename1.htm Corning Incorporated t 607-974-9000 One Riverfront Plaza Corning, NY 14831 www.corning.com March 12, 2026 VIA EDGAR CORRESPONDENCE Office of Manufacturing Division of Corporation Finance U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, DC 20549 Attention: Melissa Gilmore and Kevin Woody Re: Corning Incorporated Form 10-Q for the Period Ended March 31, 2025 Filed May 2, 2025 File No. 001-03247 Dear Ms. Gilmore and Mr. Woody: As previously discussed, we wish to accept the Staff's offer, made during our most recent discussion on February 26, 2026, for us to discuss these comments further with the Staff prior to our next written response. We therefore request an extension of time to respond to your most recent comment letter and an opportunity to have such a discussion. Please feel free to call me at (607) 974-5843 if you have any questions regarding this matter. Sincerely, /s/ Edward Schlesinger Edward Schlesinger Chief Financial Officer