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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

Date
March 12, 2026
Author
/s/ Edward Schlesinger
Form
CORRESP
Company
CORNING INC /NY (GLW) (CIK 0000024741)

Letter

VIA EDGAR CORRESPONDENCE Office of Manufacturing Division of Corporation Finance 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

Show Raw Text
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