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                            May 24, 2022

       Edward A. Schlesinger
       Chief Financial Officer
       Corning Inc.
       One Riverfront Plaza
       Corning, New York, 14831

                                                        Re: Corning Inc.
                                                            Form 10-K for
Fiscal Year Ended December 31, 2021
                                                            Filed February 14,
2022
                                                            File No. 001-03247

       Dear Mr. Schlesinger:

              We have reviewed your filing and have the following comments. In
some of our
       comments, we may ask you to provide us with information so we may better
understand your
       disclosure.

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to these comments, we may have additional comments.

       Form 10-K for Fiscal Year Ended December 31, 2021

       General

   1.                                                   We note that you
provided more expansive disclosure in your Sustainability Report than
                                                        you provided in your
SEC filings. Please advise us what consideration you gave to
                                                        providing the same type
of climate-related disclosure in your SEC filings as you provided
                                                        in your Sustainability
Report.
       Risk Factors, page 14

   2.                                                   Your Sustainability
Report identifies a number of transition risks related to climate
                                                        change, including
mandates on and regulation of existing products and services, supply
                                                        chain sustainability,
and changing customer behavior. Tell us how you evaluated
                                                        disclosing in your Form
10-K the effects of these and other transition risks on your
                                                        business, financial
condition, and results of operations.
 Edward A. Schlesinger
FirstName  LastNameEdward A. Schlesinger
Corning Inc.
Comapany
May        NameCorning Inc.
     24, 2022
May 24,
Page 2 2022 Page 2
FirstName LastName
3.       We note your disclosure regarding environmental litigation on page 21.
Please disclose
         any material litigation risks related to climate change and explain
the potential impact to
         the company.

Management's Discussion and Analysis of Financial Condition and Results of
Operations, page
24

4.       It appears you have identified climate-related projects in your
Sustainability Report such
         as projects to increase the use of renewable energy and reduce
greenhouse gas emissions.
         Tell us how you considered providing disclosure regarding past and
future capital
         expenditures for climate-related projects. Include quantitative
information for the periods
         covered by your Form 10-K and for future periods as part of your
response.
5.       To the extent material, discuss the indirect consequences of
climate-related regulation or
         business trends, such as the following:

                decreased demand for goods or services that produce significant
greenhouse gas
              emissions or are related to carbon-based energy sources;
                increased demand for goods that result in lower emissions than
competing products;
                increased competition to develop innovative new products that
result in lower
              emissions;
                increased demand for generation and transmission of energy from
alternative energy
              courses;
                any anticipated reputational risk resulting from operations or
products that produce
              material greenhouse gas emissions; and
                potential climate-related opportunities, such as the
development of new products or
              services and the use of lower-emission sources of energy.
6.       We note your Sustainability Report identifies physical climate events
as a risk to your
         business. Please discuss the effects of physical climate events on
your operations and
         results, such as weather-related damages to your property or
operations, and weather-
         related impacts on the cost or availability of insurance. Include
quantitative information
         for each of the periods covered by your Form 10-K and explain whether
increased
         amounts are expected in future periods.
7.       We note your disclosure on page 17 regarding the potential costs of
compliance with
         environmental regulations. Tell us about and quantify any compliance
costs related to
         climate change for each of the periods covered by your Form 10-K and
explain whether
         increased amounts are expected to be incurred in future periods.

8.       Your Sustainability Report references (virtual) power purchase
agreements and
         environmental attribute certificates. Provide us with quantitative
information regarding
         the purchase or sale of these instruments, or other equivalents of
carbon credits or offsets,
         during the last three fiscal years and amounts budgeted for future
periods.
 Edward A. Schlesinger
Corning Inc.
May 24, 2022
Page 3

        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 Erin Donahue at 202-551-6063 or Jennifer Angelini at
202-551-3047 with
any questions.



                                                          Sincerely,
FirstName LastNameEdward A. Schlesinger
                                                          Division of
Corporation Finance
Comapany NameCorning Inc.
                                                          Office of
Manufacturing
May 24, 2022 Page 3
cc:       Linda E. Jolly
FirstName LastName