SEC Comment Letter 0000000000-24-009399 to EASTMAN KODAK CO (KODK) (CIK 0000031235) (KODK)
EASTMAN KODAK CO (KODK) (CIK 0000031235)
Date: Aug. 15, 2024 · CIK: 0000031235 · Accession: 0000000000-24-009399
AI Filing Summary & Sentiment
File numbers found in text: 333-281403
Letter
August 15, 2024 Roger Byrd General Counsel, Secretary & Senior Vice President Eastman Kodak Company 343 State Street Rochester, New York 14650 Re:Eastman Kodak Company Registration Statement on Form S-3 Filed August 8, 2024 File No. 333-281403 Dear Roger Byrd: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Robert Augustin at 202-551-8483 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services
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August 15, 2024
Roger Byrd
General Counsel, Secretary & Senior Vice President
Eastman Kodak Company
343 State Street
Rochester, New York 14650
Re:Eastman Kodak Company
Registration Statement on Form S-3
Filed August 8, 2024
File No. 333-281403
Dear Roger Byrd:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Robert Augustin at 202-551-8483 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services