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0001193125-16-682097.txt : 20160816 0001193125-16-682097.hdr.sgml : 20160816 20160815180202 ACCESSION NUMBER: 0001193125-16-682097 CONFORMED SUBMISSION TYPE: DEL AM PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20160816 DATE AS OF CHANGE: 20160815 EFFECTIVENESS DATE: 20160816 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EASTMAN KODAK CO CENTRAL INDEX KEY: 0000031235 STANDARD INDUSTRIAL CLASSIFICATION: PHOTOGRAPHIC EQUIPMENT & SUPPLIES [3861] IRS NUMBER: 160417150 STATE OF INCORPORATION: NJ FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: DEL AM SEC ACT: 1933 Act SEC FILE NUMBER: 333-213029 FILM NUMBER: 161834227 BUSINESS ADDRESS: STREET 1: 343 STATE ST CITY: ROCHESTER STATE: NY ZIP: 14650-0910 BUSINESS PHONE: 7167244000 MAIL ADDRESS: STREET 1: 343 STATE STREET CITY: ROCHESTER STATE: NY ZIP: 14650 DEL AM 1 d230368ddelam.htm DEL AM DEL AM

LOGO

August 15, 2016

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re:

Eastman Kodak Company Registration Statement on Form S-3 (File No. 333-213029)

Ladies and Gentlemen:

We are filing this letter in order to provide the staff of the Division of Corporation Finance sufficient time to perform its customary screening and review of registration statements prior to their effectiveness.

Pursuant to Rule 473(c) of the Securities Act of 1933, as amended (the “Act”), the following delaying amendment, prescribed by Rule 473(a) of the Act, is hereby incorporated into the facing page of the Registration Statement on Form S-3 (File No. 333-213029) filed by Eastman Kodak Company on August 9, 2016.

“The registrant hereby amends this registration statement on such date or dates as may be necessary to delay its effective date until the registrant shall file a further amendment which specifically states that this registration statement shall thereafter become effective in accordance with Section 8(a) of the Securities Act of 1933 or until the registration statement shall become effective on such date as the Commission acting pursuant to said Section 8(a), may determine.”

If you have any questions or comments in connection with this delaying amendment, please contact Andrew L. Fabens (212-351-4034) of Gibson, Dunn & Crutcher LLP.

[Signature page follows]

Kind regards,

/s/ Sharon E. Underberg

Sharon E. Underberg

General Counsel, Secretary & Senior Vice President

Eastman Kodak Company

cc:	Andrew L. Fabens, Gibson, Dunn & Crutcher LLP

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