January 8, 2024
VIA EDGAR TRANSMISSION
Office of Manufacturing
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Attention: Heather Clark and Melissa Gilmore
| Re: | Corning Incorporated |
Form 10-K for Fiscal Year Ended December 31, 2022
Form 10-Q for the Period Ended September 30, 2023
File No. 001-03247
Dear Ms. Clark and Ms. Gilmore:
We are writing in response to your letter dated January 4, 2024 (the “Comment Letter”) relating to the above-referenced filings.
As discussed on our call with Ms. Clark, on January 8, 2024, we are working expeditiously to respond to the Comment Letter. Due to time constraints associated with the Company’s year-end process and filing of Form 10-K for our fiscal year ended December 31, 2023, we are requesting that our response date be extended to February 12, 2024.
We are grateful for the Staff’s accommodation in this matter. Should you have any further questions, please do not hesitate to call me at (607) 974-5843
| Sincerely, | |
| /s/ Edward A. Schlesinger | |
| Executive Vice President & Chief Financial Officer |
| cc: | Wendell P. Weeks, Chairman & Chief Executive Officer |
Lewis A. Steverson, Executive Vice President & Chief Legal & Administrative Officer
Stefan Becker, Senior Vice President, Finance & Corporate Controller
Marco Carducci, PricewaterhouseCoopers LLP
