 |
| 599 LEXINGTON AVENUE | NEW YORK | NY | 10022-6069 |
WWW.SHEARMAN.COM | T +1.212.848.4000 | F +1.212.848.7179 |
Via EDGAR CORRESPONDENCE
Edward M. Kelly
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
SEC Comment Letter dated May 22, 2014 (the “Comment Letter”)
Dear Mr. Kelly:
By this letter, I am confirming on behalf of our client, Corning Incorporated (the “Company”), our conversation pursuant to which we agreed that the Company will have until June 13, 2014 to respond to the above-referenced comment letter received from the staff of the Securities and Exchange Commission. While the Company is working expeditiously to respond to the Comment Letter, the Company requested this extension in order to have adequate time for the Company and its advisors to fully consider and respond to the points raised in the Comment Letter. The Company intends to file its response on or prior to the foregoing date.
If you have any questions concerning the foregoing, please do not hesitate to contact me at the telephone number appearing above.
| cc: | Terence O’Brien, Securities and Exchange Commission |
| Nudrat Sulik, Securities and Exchange Commission |
| Lewis A. Steverson, Corning Incorporated |
ABU DHABI | BEIJING | BRUSSELS | FRANKFURT | HONG KONG | LONDON | MILAN | 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. |