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April 7, 2011
Via EDGAR
Mr. Jeffrey Gordon
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 30, 2011
Dear Mr. Gordon:
By this letter, I am confirming on behalf of our client, Corning Incorporated (the “Company”), our conversation earlier today pursuant to which we agreed that the Company will have until April 27, 2011 to respond to the above-referenced comment letter received from the staff of the Securities and Exchange Commission. 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.
Very truly yours,
/s/ Stephen T. Giove
Stephen T. Giove
Partner
STG/mo
cc: Jeanne Baker, Assistant Chief Accountant
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