TEXT-EXTRACT 2 filename2.txt May 7, 2019 Gregory R. Friedman Chief Financial Officer Corteva, Inc. 974 Centre Road Wilmington, DE 19805 Re: Corteva, Inc. Registration Statement on Form 10-12B Filed October 18, 2018 File No. 001-38710 Dear Mr. Friedman: 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 Transportation and Leisure cc: Brian V. Breheny