-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, RbTbbbXakq+lTkZED4V9Rtr8LX1ZqnUDMUFrcK5hxCXeRP7NqsKrWUXydWI1DWgX 57i7kk967yQurOI+7vbt2g== 0000000000-05-063653.txt : 20060823 0000000000-05-063653.hdr.sgml : 20060823 20051222150613 ACCESSION NUMBER: 0000000000-05-063653 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20051222 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: CORNING INC /NY CENTRAL INDEX KEY: 0000024741 STANDARD INDUSTRIAL CLASSIFICATION: DRAWING AND INSULATING NONFERROUS WIRE [3357] IRS NUMBER: 160393470 STATE OF INCORPORATION: NY FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: ONE RIVERFRONT PLAZA CITY: CORNING STATE: NY ZIP: 14831 BUSINESS PHONE: 6079749000 MAIL ADDRESS: STREET 1: ONE RIVERFRONT PLAZA CITY: CORNING STATE: NY ZIP: 14831 FORMER COMPANY: FORMER CONFORMED NAME: CORNING GLASS WORKS DATE OF NAME CHANGE: 19890512 PUBLIC REFERENCE ACCESSION NUMBER: 0000024741-05-000121 LETTER 1 filename1.txt Mail Stop 7010 December 22, 2005 Mr. James B. Flaws Vice Chairman and Chief Financial Officer Corning, Incorporated One Riverfront Plaza Corning, New York 14831 RE: Form 10-K for the Fiscal Year ended December 31, 2004 Forms 10-Q for the Fiscal Quarters ended March 31, 2005, June 30, 2005 and September 30, 2005 File No. 1-3247 Dear Mr. Flaws: We have completed our review of your Form 10-K and related filings and have no further comments at this time. If you have any questions regarding these comments, please direct them to Gus Rodriguez, Staff Accountant, at (202) 551-3752 or, in his absence, Nudrat Salik, Staff Accountant, at (202) 551-3692. Sincerely, Rufus Decker Branch Chief ?? ?? ?? ?? James B. Flaws Corning Incorporated November 17, 2005 Page 1 of 1 UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE -----END PRIVACY-ENHANCED MESSAGE-----