SEC Comment Letter for EASTMAN KODAK CO (KODK) (CIK 0000031235) (KODK) — Feb 28, 2022
EASTMAN KODAK CO (KODK) (CIK 0000031235)
Date: Feb. 28, 2022 · CIK: 0000031235 · Accession: 0000000000-22-002228
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File numbers found in text: 001-00087
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United States securities and exchange commission logo
February 28, 2022
Roger Byrd
General Counsel
EASTMAN KODAK CO
343 State Street
Rochester, NY 14650
Re:EASTMAN KODAK CO
Form 10-K filed March 16, 2021
Correspondence filed February 22, 2022
File No. 001-00087
Dear Mr. Byrd:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Life Sciences