<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  <headerData>
    <submissionType>SCHEDULE 13G/A</submissionType>
    <previousAccessionNumber>0001193125-24-263739</previousAccessionNumber>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001843625</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <amendmentNo>4</amendmentNo>
      <securitiesClassTitle>Common Stock, par value $0.50 per share</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>03/17/2025</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0000024741</issuerCik>
        <issuerName>Corning Incorporated</issuerName>
        <issuerCusip>219350105</issuerCusip>
        <issuerPrincipalExecutiveOfficeAddress>
          <street1 xmlns="http://www.sec.gov/edgar/common">One Riverfront Plaza</street1>
          <city xmlns="http://www.sec.gov/edgar/common">Corning</city>
          <stateOrCountry xmlns="http://www.sec.gov/edgar/common">NY</stateOrCountry>
          <zipCode xmlns="http://www.sec.gov/edgar/common">14831</zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(c)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>


      <reportingPersonName>Samsung Display Co., Ltd.</reportingPersonName>
      <citizenshipOrOrganization>M5</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>71000000</soleVotingPower>
        <sharedVotingPower>0</sharedVotingPower>
        <soleDispositivePower>71000000</soleDispositivePower>
        <sharedDispositivePower>0</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>71000000</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>8.3</classPercent>
      <typeOfReportingPerson>CO</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>Corning Incorporated</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>One Riverfront Plaza, Corning, NY 14831</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>Samsung Display Co., Ltd. (the "Reporting Person")</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>1, Samsung-ro, Giheung-gu, Yongin-si, Gyeonggi-Do, 17113, Republic of Korea</principalBusinessOfficeOrResidenceAddress>
        <citizenship>Samsung Display Co., Ltd. is a company organized under the laws of the Republic of Korea</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>Y</notApplicableFlag>
      </item3>
      <item4>
        <amountBeneficiallyOwned>71,000,000</amountBeneficiallyOwned>
        <classPercent>8.3 % (The percentage of beneficial ownership is based on 856,564,001 shares of Common Stock outstanding as of January 31, 2025, as reported in the Issuer's Form 10-K filed with the Securities and Exchange Commission on February 13, 2025.)</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>71,000,000</solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>0</sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>71,000,000</solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose>0</sharedPowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <notApplicableFlag>Y</notApplicableFlag>
      </item5>
      <item6>
        <notApplicableFlag>Y</notApplicableFlag>
      </item6>
      <item7>
        <notApplicableFlag>Y</notApplicableFlag>
      </item7>
      <item8>
        <notApplicableFlag>Y</notApplicableFlag>
      </item8>
      <item9>
        <notApplicableFlag>Y</notApplicableFlag>
      </item9>
      <item10>
        <notApplicableFlag>N</notApplicableFlag>
        <certifications>By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under ?? 240.14a-11.
</certifications>
      </item10>
    </items>
    <signatureInformation>
      <reportingPersonName>Samsung Display Co., Ltd.</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Young Jae Im</signature>
        <title>Young Jae Im/Authorized Signatory</title>
        <date>04/07/2025</date>
      </signatureDetails>
    </signatureInformation>
  </formData>
</edgarSubmission>
