Correspondence 0001193125-24-202602 from EASTMAN KODAK CO (KODK) (CIK 0000031235) (KODK)
EASTMAN KODAK CO (KODK) (CIK 0000031235)
Date: Aug. 19, 2024 · CIK: 0000031235 · Accession: 0001193125-24-202602
AI Filing Summary & Sentiment
File numbers found in text: 333-281403
Letter
Re: Acceleration Request for Eastman Kodak Company
August 19, 2024
VIA EDGAR
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-3628
Attn: Robert Augustin
Registration Statement on Form S-3 (File No. 333-281403)
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, registrant Eastman Kodak Company, a New Jersey corporation, hereby respectfully requests the acceleration of the effectiveness of the above-referenced Registration Statement, so as to become effective at 4:00 p.m. EDT on August 21, 2024 or as soon as possible thereafter.
Should you have any questions concerning this letter, please do not hesitate to contact me at (585) 726-3536 or roger.byrd@kodak.com or Boris Dolgonos of Gibson, Dunn & Crutcher LLP at (212) 351-4046 or bdolgonos@gibsondunn.com.
Sincerely,
/s/ Roger W. Byrd
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CORRESP 1 filename1.htm CORRESP August 19, 2024 VIA EDGAR Division of Corporation Finance Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549-3628 Attn: Robert Augustin Re: Acceleration Request for Eastman Kodak Company Registration Statement on Form S-3 (File No. 333-281403) Ladies and Gentlemen: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, registrant Eastman Kodak Company, a New Jersey corporation, hereby respectfully requests the acceleration of the effectiveness of the above-referenced Registration Statement, so as to become effective at 4:00 p.m. EDT on August 21, 2024 or as soon as possible thereafter. Should you have any questions concerning this letter, please do not hesitate to contact me at (585) 726-3536 or roger.byrd@kodak.com or Boris Dolgonos of Gibson, Dunn & Crutcher LLP at (212) 351-4046 or bdolgonos@gibsondunn.com. Sincerely, /s/ Roger W. Byrd Roger W. Byrd General Counsel, Secretary & Senior Vice President cc: Boris Dolgonos, Gibson, Dunn & Crutcher LLP Eastman Kodak Company • 343 State Street • Rochester, NY 14650