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                     August 2, 2022

       Edward A. Schlesinger
       Chief Financial Officer
       Corning Inc.
       One Riverfront Plaza
       Corning, New York, 14831

                                                        Re: Corning Inc.
                                                            Form 10-K for
Fiscal Year Ended December 31, 2021
                                                            Filed February 14,
2022
                                                            File No. 001-03247

       Dear Mr. Schlesinger:

              We have completed our review of your filing. We remind you that
the company and its
       management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding
       any review, comments, action or absence of action by the staff.




                     Sincerely,


                     Division of Corporation Finance

                     Office of Manufacturing
       cc:                                              Linda E. Jolly