0000947871-12-000351.txt : 20120521 0000947871-12-000351.hdr.sgml : 20120521 20120403161626 ACCESSION NUMBER: 0000947871-12-000351 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20120403 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CORNING INC /NY CENTRAL INDEX KEY: 0000024741 STANDARD INDUSTRIAL CLASSIFICATION: DRAWING AND INSULATING NONFERROUS WIRE [3357] IRS NUMBER: 160393470 STATE OF INCORPORATION: NY FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE RIVERFRONT PLAZA CITY: CORNING STATE: NY ZIP: 14831 BUSINESS PHONE: 6079749000 MAIL ADDRESS: STREET 1: ONE RIVERFRONT PLAZA CITY: CORNING STATE: NY ZIP: 14831 FORMER COMPANY: FORMER CONFORMED NAME: CORNING GLASS WORKS DATE OF NAME CHANGE: 19890512 CORRESP 1 filename1.htm
 
599 LEXINGTON AVENUE  |  NEW YORK  |  NY  |  10022-6069
WWW.SHEARMAN.COM  |  T +1.212.848.4000  |   F +1.212.848.7179
 
 
 
 
 
 

sgiove@shearman.com
April 3, 2012
212-848-7325

 
Via EDGAR
 
Ms. Jeanne Baker
Staff Accountant
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
 
 
Corning Incorporated
SEC Comment Letter dated March 28, 2012
 
Dear Ms. Baker:
 
By this letter, I am confirming on behalf of our client, Corning Incorporated (the “Company”), our conversation from earlier today pursuant to which we informed you that the Company will file its response to the above-referenced comment letter received from the staff of the Securities and Exchange Commission on or prior to April 20, 2012.
 
If you have any questions concerning the foregoing, please do not hesitate to contact me at the telephone number appearing above.
 
Very truly yours,
 
/s/ Stephen T. Giove

Stephen T. Giove
Partner
 
STG/mo
cc:  Mr. Jeffrey Gordon, Staff Accountant
 
 
 
 
ABU DHABI  |  BEIJING  |  BRUSSELS  |  DÜSSELDORF  |  FRANKFURT  |  HONG KONG  |  LONDON  |  MILAN  |  MUNICH  |  NEW YORK
PALO ALTO  |  PARIS  |  ROME  |  SAN FRANCISCO  |  SÃO PAULO  |  SHANGHAI  |  SINGAPORE  |  TOKYO  |  TORONTO  |  WASHINGTON, DC
 
SHEARMAN & STERLING LLP IS A LIMITED LIABILITY PARTNERSHIP ORGANIZED IN THE UNITED STATES UNDER THE LAWS OF THE STATE OF DELAWARE, WHICH LAWS LIMIT THE PERSONAL LIABILITY OF PARTNERS.
 
 

 
 
GRAPHIC 2 sslogo.jpg GRAPHIC begin 644 sslogo.jpg M_]C_X``02D9)1@`!`0$`8`!@``#_VP!#``P("`D)"0T*"@T2#`H,$A40#0T0 M%1D3$Q,3$QD:%!86%A84&A@<'1X='!@D)"'AX>'B4J(R`@("`C*B,R\DD4\##\/JB1X5>OW_-7@R\F)\_EZ:#6N MW1X;Q,;R=6ZD3I#S+;RGJN$0L7/?NP!.@FI7DIG(5//8>;#?0-T[-B=I%GJM6*;<2S*P??Y% M"?+0"7,U&R[X@'][2`6#\N);CM]QV/\`,:"N8R_X7[-^0T_M_W&@]D,K6Q\E2*8_F79A7A4>K$%M_L-M`Q:L1U:\MB4[1PHSN?HHW M.@%C,A!DZ,%ZO_!LH)%W\QOZ'ZCR.@!B\]1R<]NM"VUFC*T4\3=F]TD!Q\U; M;L=`09+_`&H<;TCOT>OU=QQX\N&VWGOOH&;,CQ0221IU)$1F1/[1`W`_GH.< MPL$N:Q-#+1WY_;9#'-,5D(BW##K0&'X.([KY;_70=/H,CQ9=MT,#=M4]^O$F MX91NRKN`[@'U5=SH*8NCC;`JY3&VII8MB2W7DD6964C\Q78CD#W\MP=!6SXC MM5356?&2HUV7H0#J1?&59QR][MV4Z!BQF9JF.MW[5*2(4@SM%R0ET5>99"I( MT!:&0L6RI>F\$4D8ECE9D8'?;W?=)(/?09S>+5C@MVY:4PIT)G@M2J48H8]N M3\`=R@WW[=_IH-'+Y>+&8N7)E#/!"G58(1N4^:[]M`Y"YDB1RO$L`>/GMOZ; MZ!+$9<9062(6A]EGDK-R(.[Q=F(V]-!&"SU'.U/::;?"Q26)NSQN/1A_F/GH M+ULEU[MNH8C'['PY2$CBW4'(;?R\]]`&+,3W(^OCZC6*Q_AS.ZQ"0?VD!W)4 M^A.V^@9QUU[D3-)7DJR1N8WBEXD[CU!0D$'?L=`WH/:#`\0>'L?XFJK*DG1N MUR33OQG9XG7Z_+<=QH,6_D+>4\`5;=L\;4TE4.Z^I%I%#CT][;EH-3Q70M)X M=R;-D)W459B4*P['W#V.T8.@#XJ!;PI4"GBQEQ^S>>WYL7?OH.@K)/569KEK MKJ/?#%53@@'??CY_?0?Z=! MM>,"YCQ)A*\SDZW`MW7]7GMH(Q$^WB"_%D56++.B=#C_``Y::;E3%OWW#LW, M?;TT&9EDDAR-[Q%64M-B+,:2J/.2IT(_:$_ESYCZC0>STR7HX<\AYUJUZFE) MQY&+K*LT@_YV;;[*-!N^(7FF-3'5PKRVI0[JY*KT:^TC[D!CL3Q7R]=`EX6> M:C?R.$LA4:.3VVJJ$LO0LDE@I(7LDO+T]=`J,+->BER&-<5\U1N6Q7E/PR)U MF+03;>:-_D>XT#&"S$>7S;2&,U[D%/HW*C_'#*)=]C\P?-3ZC0&\;9!Z&,A; MF8J\]NO!;F4[&.O(^TAW]-QVW^N@1N5)O"4\F5Q/I_P"]!L>+)ZT_@N]-497JO4)A9/A*;#;;0=!` M1T8OJHV_PT&'X0_AY;^]+?\`J-!E4\5<3%T,]A0/Q..!4L5CV2["O]6WR\-7J]_"4YJI'#HHA7_ M`(;HH5D(]"I&VV@I@,I:R5>W)8"*]>U/67I@[$0-PY'D3W.@B'*6I*&)L'AU M+S1";L=MI(VD/'OV[C076_>;-/415:K'PZAV/)0Z,W+EOM\2@;;>OTT$?LKA MPTQ6)T2RS//$DTJQ2,W=BT8?CW]>V@;NXFA>JK3L0AJJ%2L0W11P[I\!'EMV MT!+=&O=JO3LKU*\J\)$)/O+\B0=]`"UA,=;I)0L1=2I'QX1EV[8IX65WCLJ$FYRR,60;^[NSD@=SV&@8DHUI:C4I$YU7CZ31GR*$<>/S M\M`N^"QLD%:L\1:&DRO64N_Y;)V0@\M_=]-`6YBZ5XPM9BYR5FYP2;E71O+= M64@C?U^>@FOC:E;K])/Z2Q>?D2W-B.))Y$^8&V@I-A\=/CQC)(%-!0JK`.R@ M1D%-N.WD0-!9,952T+@5C96/HB1G9CTR=^/<[>8T'I<93FNQ7WC_`'R%3''* M"P(1NY7L0"/OH+4L?5HB1:RE!*[2N.3-N[G=F]XGN3H+"E56TUP1*+3H(GE' MQ%`=P#\]CH)LU8+<#U[,:S02CC)&XW5@?0C09E/PEA:13HP,5B.\4[6@Z%B8[RF)F17/S9%(4_P"&@/D,;4R4'L]M.I%R M#CN5(93NK*R$$$'Y'0#IX>E3F,\:L]@KPZTTCS/P\^(:0L0/MH+W<73O/!)9 M3F]9^I`>3+P?RY#B1WT!+E*O>K25;*]2O,.,B;DNK@H MG33E+(X5.W90[,!Y#07HXNG0,QJIT_:)#--[S-RD;XF]XGN=`O\`LYB/99Z8 MK\:=DEIJZLPC))W/N@[#<_+0%JX:C4D22%7Y1KPCYRR2!5.W90[,!Y:"U/$T MJ*S+50QBR[2S;,QY2/\`$_QC6)+21M!/-WE>O(\/,_-^DRAC]3H&*6.J4 M(#7JQ]*(EF(!))9^[,6))))]=`%<'CTABA5&$