[CORNING LETTERHEAD]



                                             September 29, 2005



VIA EDGAR TRANSMISSION AND FACSIMILE

U.S. Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Mail Stop: 0409
Attention:  Mr. Craig Slivka

                              Corning Incorporated
            Registration Statement on Form S-3 (File No. 333-127065)
            --------------------------------------------------------

     Pursuant to Rule 461 under the Securities Act of 1933, as amended,  Corning
Incorporated (the "Company") hereby requests  acceleration of the effective date
of the  above-referenced  Registration  Statement  so that  it will be  declared
effective at 12:00 p.m.,  Eastern  Standard Time, on October 3, 2005, or as soon
as possible thereafter.

     The Company hereby acknowledges that it is responsible for the adequacy and
accuracy of the  disclosure  in its filings,  including in the  above-referenced
Registration  Statement;  the  comments  of  the  Staff  (the  "Staff")  of  the
Securities and Exchange  Commission  (the  "Commission")  and the changes to the
disclosure  in  its  filings  in  response  to  the  Staff's   comments  on  the
above-referenced  Registration  Statement do not foreclose the  Commission  from
taking any action with  respect to its  filings;  and the Company may not assert
Staff comments as a defense in any proceeding initiated by the Commission or any
person under the federal securities laws of the United States.

                                            Very truly yours,

                                            /s/ William D. Eggers

                                            Name: William D. Eggers
                                            Title: Senior Vice President and
                                            General Counsel