0001193125-16-740835.txt : 20161118 0001193125-16-740835.hdr.sgml : 20161118 20161018164032 ACCESSION NUMBER: 0001193125-16-740835 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20161018 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: CORRESP 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 CORRESP 1 filename1.htm CORRESP

LOGO

October 18, 2016

VIA EDGAR AND ELECTRONIC MAIL

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

Attention: Mr. Dan Morris

 

  Re: Eastman Kodak Company

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

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, registrant Eastman Kodak Company, a New Jersey corporation (the “Company”), respectfully requests the acceleration of the effectiveness of the above-referenced Registration Statement (the “Registration Statement”), so as to become effective at 4:00 p.m. EDT on October 20, 2016 or as soon as possible thereafter.

The Company hereby acknowledges that:

 

  •   should the Commission or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

 

  •   the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

 

  •   the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

Eastman Kodak Company ● 343 State Street ● Rochester, NY 14650

Mr. Dan Morris

Securities and Exchange Commission

October 18, 2016

Page 2

 

Please do not hesitate to contact the undersigned at (585) 724-4109, Andrew L. Fabens of Gibson, Dunn & Crutcher LLP at (212) 351-4034 or John Lawrence of Gibson, Dunn & Crutcher LLP at (212) 351-3862 with any questions or comments with respect to this letter.

 

Very truly yours,
Eastman Kodak Company
By:  

    /s/ William G. Love

  William G. Love
  Treasurer

 

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

John Lawrence, Gibson, Dunn & Crutcher LLP

GRAPHIC 2 g274295snap1.jpg GRAPHIC begin 644 g274295snap1.jpg M_]C_X 02D9)1@ ! $ 8 !@ #__@ ?3$5!1"!496-H;F]L;V=I97,@26YC M+B!6,2XP,0#_VP"$ @&!@<&!0@'!P<*"0@*#18.#0P,#1L3%! 6(!PB(1\< M'QXC*#,K(R8P)AX?+#TM,#4V.3HY(BL_0SXX0S,X.3H.$A8:' MB(F*DI.4E9:7F)F:HJ.DI::GJ*FJLK.TM;:WN+FZPL/$Q<;'R,G*TM/4U=;7 MV-G:X>+CY.7FY^CIZO'R\_3U]O?X^?H1 (! @0$ P0'!00$ $"=P ! @,1 M! 4A,08205$'87$3(C*!"!1"D:&QP0DC,U+P%6)RT0H6)#3A)?$7&!D:)BH*#A(6& MAXB)BI*3E)66EYB9FJ*CI*6FIZBIJK*SM+6VM[BYNL+#Q,7&Q\C)RM+3U-76 MU]C9VN+CY.7FY^CIZO+S]/7V]_CY^O_ !$( "@"> ,!$0 "$0$#$0'_V@ , M P$ A$#$0 _ /6?''BF7PEHT-]%:I<-).(MK,5 RI.?TK"O5=*/,D>ME67Q MS"LZ4I6LK_BB#PEXT77_ Y>:Q?0QV45K(RN0^0%"@Y_6IHU_:0R/3NU=Y\D% !0!2UB\DT_1+^]B"F2W@>10W0D*2,_E43?+ M%M'1AJ2JUX4Y;-I?>SCOAWXVU+Q;55M2 M/&%W4'ID FID[1;-:,%4JQ M@]FTCA?AYX[U/Q9J=W;7T-M&D,(=3"K YSCN37)AL1*K)J1]#G644,!2C.DV MVW;6W^1Z'7:?,A0 4 % !0 4 % !0 4 % !0 4 % !0 4 % !0 4 % !0 4 M% !0 4 % !0 4 % !0 4 % !0 4 % !0 4 % !0 4 % !0 4 % !0 4 % !0 M 4 % !0 4 % !0 4 % !0 4 % !0 4 % !0 4 % !0 4 % !0!YU\9O^11M/ M^OQ?_0'KBQO\->I]1PQ_OX?#SPY8^'O#*7PECFN+N,2RSJ<@+C(4'T'\ MZ];#4HTX7[GY_G6-JXS$NE9I1=DOU^9P=SXJ\5>._$,EAH$\EK;#)18W\O"# M^)VZ^G'O7&ZM6O/EAHCZ*GE^ RK#JKBES2\]=>R1&?$'C'X?ZU#!K%Q)=V[C M<4DD\Q9%SSM8\@T>TK8>5IZE+!Y=FU%RPZY6NRM9^:.I^(7Q!FTNSLK;19 L M][")_.(R4C/W<#U//TQ71B<0XI*'4\C)LFC7G.>(6D7:W=K^'/B"T\,R:QJ%T<[;8+'&#S(^X845CAJBIGG>#J8U4J4.^K[*QU/@&]\5^*];?4[S49H])BD+-&ORJ[=D7V'&?\ Z]=& M'E5JRYF]#Q\XI8# 4%1IP3J-?=YO]#UBO1/C0H * "@ H * "@ H * "@ H M* "@ H * "@ H * "@ H * "@ H * "@ H * "@ H * "@ H * "@ H * "@ M H * "@ H * "@ H * "@ H * "@ H * "@ H * "@ H * "@ H * "@ H * M "@ H * "@#SKXS?\BC:?]?B_P#H#UQ8W^&O4^HX8_WN7^%_FCB?#_@\>)?A MY=W%K&/[2M+IC'CK(NUQF9?4LQC";]R25_)W>O^9/ M\._%9M!/X8U&7R[2\5HX7?\ Y8R,,8/H#_/ZT\-6M^[ELR,ZRY5+8RDKRC9O MS2_R_(I>"==7P'XIO(=8MY$5E,$NU*.SBMV?J!(G4?K_.C$TW#E?D+),;3Q/M8+=R;^3.HU3X MLZ1=>%9XH89O[0G@,1B9/E1B,$Y[BNB>,@Z=EN>1A^'<13Q2E)KD3O?T\CD- M$T[4[/X;:[JMNLD:7+Q1;EX)C4G>?ID@?G7-3C*-&4D>WBJU"IF5&A.SY;OY MO;^O0B\-#P)_8[-K[7GV\,PY??W+QW]J^VMA;&5Y2:VLS/.:BA2I4YOWG*/X;F! MH/ANZ\0P:C]B^:XM(1,(L?ZP9P0/>L:=)U$[=#TL9CH8.4/:;2=K]CT?X4>, M Z)X9O0%D3)M6QC<.25/OU-=V$K?\NW\CY;B+++-XRGMU_S/5Z]$^-"@ H * M "@ H * "@ H * "@ H * "@ H * "@ H * "@ H * "@ H * "@ H * "@ MH * "@ H * "@ H * "@ H * "@ H * "@ H * "@ H * "@ H * "@ H * M"@ H * "@ H * "@ H * "@ H * *.JZ-IVMVRVVI6J7,*/O56SPV",\?4U$ MX1FK21T8?%5L++GHRL]A-*T;3M#MFM]-M4MHF;>RKGDXQGGZ40A&"M%!B,56 MQ4N>M*[,ZZ\#^&;VZEN;C1X'FE8L[ M=IVFQ138QYA)=A]"Q.*(4:<-8H>)S+%XIH\ M\S!QY?:?@O\ (Z9+>&.W%ND2+"%VB,* H'ICTK>R2L>2YR;YBEE.[.<\'UJ?84[ M\UM319IC%3]E[1\MK6\C=K8\X* "@ H * "@ H * "@ H * "@ H * "@ H M* "@ H * "@ H * "@ H * "@ H * "@ H * "@ H * "@ H * "@ H * "@ M H * "@ H * "@ H * "@ H * "@ H * "@ H * "@ H * "@ H * "@ H K MW<5S+&HMK@0,#R2@;(_&N3%4Z]2*5"?*_2_YFM*4(OWXW*?V/5O^@HO_ 'Y6 MN#ZKF/\ T$?^2HZ/:X;_ )]_BP^QZM_T%%_[\K1]5S'_ *"/_)4'M<-_S[_% MA]CU;_H*+_WY6CZKF/\ T$?^2H/:X;_GW^+#['JW_047_ORM'U7,?^@C_P E M0>UPW_/O\6'V/5O^@HO_ 'Y6CZKF/_01_P"2H/:X;_GW^+#['JW_ $%%_P"_ M*T?5K?]!1?^_*T?5UPW_/O\6'V/5O^@HO_?E: M/JN8_P#01_Y*@]KAO^??XL/L>K?]!1?^_*T?5K?\ 047_ +\K1]5S'_H(_P#) M4'M<-_S[_%A]CU;_ *"B_P#?E:/JN8_]!'_DJ#VN&_Y]_BP^QZM_T%%_[\K1 M]5S'_H(_\E0>UPW_ #[_ !8?8]6_Z"B_]^5H^JYC_P!!'_DJ#VN&_P"??XL/ ML>K?]!1?^_*T?5UPW_/O\6'V/ M5O\ H*+_ -^5H^JYC_T$?^2H/:X;_GW^+#['JW_047_ORM'U7,?^@C_R5![7 M#?\ /O\ %A]CU;_H*+_WY6CZKF/_ $$?^2H/:X;_ )]_BP^QZM_T%%_[\K1] M5S'_ *"/_)4'M<-_S[_%A]CU;_H*+_WY6CZKF/\ T$?^2H/:X;_GW^+#['JW M_047_ORM'U7,?^@C_P E0>UPW_/O\6'V/5O^@HO_ 'Y6CZKF/_01_P"2H/:X M;_GW^+#['JW_ $%%_P"_*T?5K?]!1?^_*T?5U MPW_/O\6'V/5O^@HO_?E:/JN8_P#01_Y*@]KAO^??XL/L>K?]!1?^_*T?5K?\ M047_ +\K1]5S'_H(_P#)4'M<-_S[_%A]CU;_ *"B_P#?E:/JN8_]!'_DJ#VN M&_Y]_BP^QZM_T%%_[\K1]5S'_H(_\E0>UPW_ #[_ !8?8]6_Z"B_]^5H^JYC M_P!!'_DJ#VN&_P"??XL/L>K?]!1?^_*T?5UPW_/O\6'V/5O\ H*+_ -^5H^JYC_T$?^2H/:X;_GW^+#['JW_0 M47_ORM'U7,?^@C_R5![7#?\ /O\ %A]CU;_H*+_WY6CZKF/_ $$?^2H/:X;_ M )]_BP^QZM_T%%_[\K1]5S'_ *"/_)4'M<-_S[_%A]CU;_H*+_WY6CZKF/\ MT$?^2H/:X;_GW^+#['JW_047_ORM'U7,?^@C_P E0>UPW_/O\6'V/5O^@HO_ M 'Y6CZKF/_01_P"2H/:X;_GW^+#['JW_ $%%_P"_*T?5K?]!1?^_*T?5UPW_/O\6'V/5O^@HO_?E:/JN8_P#01_Y*@]KAO^?? MXL/L>K?]!1?^_*T?5K?\ 047_ +\K1]5S'_H(_P#)4'M<-_S[_%A]CU;_ *"B M_P#?E:/JN8_]!'_DJ#VN&_Y]_BP^QZM_T%%_[\K1]5S'_H(_\E0>UPW_ #[_ M !8?8]6_Z"B_]^5H^JYC_P!!'_DJ#VN&_P"??XL/L>K?]!1?^_*T?5UPW_/O\6'V/5O\ H*+_ -^5H^JYC_T$ M?^2H/:X;_GW^+#['JW_047_ORM'U7,?^@C_R5![7#?\ /O\ %A]CU;_H*+_W MY6CZKF/_ $$?^2H/:X;_ )]_BP^QZM_T%%_[\K1]5S'_ *"/_)4'M<-_S[_% MA]CU;_H*+_WY6CZKF/\ T$?^2H/:X;_GW^+#['JW_047_ORM'U7,?^@C_P E M0>UPW_/O\6'V/5O^@HO_ 'Y6CZKF/_01_P"2H/:X;_GW^++%I!>Q2,;F\$ZX =X C"X/X5UX6CBJ