Exhibit 107

Calculation of Filing Fee Tables

Form S-3

(Form Type)

Corning Incorporated

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered and Carry Forward Securities

Security Type

Security Class Title

Fee Calculation or Carry Forward Rule

Amount Registered

Proposed Maximum Offering Price Per Unit

Maximum Aggregate Offering Price

Fee Rate

Amount of Registration Fee

Carry Forward Form Type

Carry Forward File Number

Carry Forward Initial Effective Date

Filing Fee Previously Paid in Connection with Unsold Securities to be Carried Forward

Newly Registered Securities

Fees to be Paid

Equity

Common Stock, par value $0.50 per share

Rule 456(b) and Rule 457(r) (1)

(2)

(2)

(2)

(1)

(1)

Equity

Preferred Stock, par value $100.00 per share

Rule 456(b) and Rule 457(r) (1)

(2)

(2)

(2)

(1)

(1)

Equity

Depositary Shares (3)

Rule 456(b) and Rule 457(r) (1)

(2)

(2)

(2)

(1)

(1)

Debt

Debt Securities

Rule 456(b) and Rule 457(r) (1)

(2)

(2)

(2)

(1)

(1)

Other

Warrants

Rule 456(b) and Rule 457(r) (1)

(2)

(2)

(2)

(1)

(1)

Fees Previously Paid

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Carry Forward Securities

Carry Forward Securities

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Total Offering Amounts

(2)

(1)

Total Fees Previously Paid

N/A

Total Fee Offsets

N/A

Net Fee Due

(1)

(1) The registrant is relying on Rules 456(b) and 457(r) under the Securities Act of 1933, as amended, in connection with this Registration Statement, and in accordance therewith, is deferring payment of all of the registration fee.  The registrant will calculate the registration fee applicable to an offer of securities pursuant to this Registration Statement based on the fee payment rate in effect on the date of such fee payment.

(2) An unspecified aggregate initial offering price and number of securities of each identified class is being registered and may from time to time be offered at unspecified prices.

(3) Each depositary share will be issued under a deposit agreement, will represent an interest in a fractional share or multiple shares of preferred stock and will be evidenced by a depositary receipt.