<SEC-DOCUMENT>0001206774-21-001325.txt : 20210430
<SEC-HEADER>0001206774-21-001325.hdr.sgml : 20210430
<ACCEPTANCE-DATETIME>20210430144848
ACCESSION NUMBER:		0001206774-21-001325
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20210430
DATE AS OF CHANGE:		20210430
EFFECTIVENESS DATE:		20210430

FILER:

	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:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-255652
		FILM NUMBER:		21876806

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>corning3902661-s8.htm
<DESCRIPTION>INITIAL REGISTRATION STATEMENT FOR SECURITIES TO BE OFFERED TO EMPLOYEES
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   <TD width="99%" colspan=2 noWrap align=center><B><FONT size=2 face="Times New Roman">As filed with the Securities and Exchange Commission</FONT></B></TD>

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   <TD width="99%" noWrap align=center><B><FONT size=2 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;April 30, 2021</FONT></B></TD>

   <TD width="1%" noWrap align=right><B><FONT size=2 face="Times New Roman">Registration No. 333-</FONT></B></TD></TR><TR STYLE="vertical-align: bottom">
   <TD STYLE="border-bottom: Black 2pt double; white-space: nowrap; text-align: center">&nbsp;</TD>
   <TD STYLE="border-bottom: Black 2pt double; white-space: nowrap; text-align: right">&nbsp;</TD></TR>
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<P style="TEXT-ALIGN: center"><B><FONT size=5 face="Times New Roman">UNITED STATES</FONT></B></P>

<P style="TEXT-ALIGN: center"><B><FONT size=5 face="Times New Roman">SECURITIES AND EXCHANGE COMMISSION<BR></FONT></B><B><FONT size=2 face="Times New Roman">Washington, D.C. 20549<BR>_____________________</FONT></B></P>

<P style="TEXT-ALIGN: center"><B><FONT size=5 face="Times New Roman">FORM S-8 <BR>REGISTRATION STATEMENT<BR></FONT></B><B><I><FONT size=2 face="Times New Roman">UNDER<BR></FONT></I></B><B><I><FONT size=2 face="Times New Roman">THE SECURITIES ACT OF 1933<BR>_____________________</FONT></I></B></P>

<P style="TEXT-ALIGN: center"><B><FONT size=6 face="Times New Roman">CORNING INCORPORATED<BR></FONT></B><B><FONT size=2 face="Times New Roman">(Exact name of registrant as specified in its charter)<BR>_____________________</FONT></B></P>

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   <TD width="50%" noWrap align=center><B><FONT size=2 face="Times New Roman">New York</FONT></B></TD>

   <TD width="50%" noWrap align=center><B><FONT size=2 face="Times New Roman">16-0393470</FONT></B></TD></TR>

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   <TD width="50%" noWrap align=center><B><FONT size=2 face="Times New Roman">(State or other jurisdiction of</FONT></B></TD>

   <TD width="50%" noWrap align=center><B><FONT size=2 face="Times New Roman">(I.R.S. Employer</FONT></B></TD></TR>

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   <TD width="50%" noWrap align=center><B><FONT size=2 face="Times New Roman">incorporation or organization)</FONT></B></TD>

   <TD width="50%" noWrap align=center><B><FONT size=2 face="Times New Roman">Identification No.)</FONT></B></TD></TR></TABLE>


<P style="TEXT-ALIGN: center"><B><FONT size=2 face="Times New Roman">One Riverfront Plaza <BR>Corning, New York 14831 <BR></FONT></B><B><FONT size=2 face="Times New Roman">(Address of principal executive offices) (Zip code)<BR>_____________________</FONT></B></P>

<P style="TEXT-ALIGN: center"><FONT size=2 face="Times New Roman">CORNING INCORPORATED 2021 LONG TERM INCENTIVE PLAN<BR></FONT><B><FONT size=2 face="Times New Roman">(Full title of the plan)<BR>_____________________</FONT></B></P>

<P style="TEXT-ALIGN: center"><B><FONT size=2 face="Times New Roman">Linda E. Jolly<BR></FONT></B><B><FONT size=2 face="Times New Roman">Vice President and Corporate Secretary <BR>One Riverfront Plaza <BR>Corning Incorporated <BR>Corning, New York 14831 <BR></FONT></B><B><FONT size=2 face="Times New Roman">(Name and address of agent for service)</FONT></B></P>

<P style="TEXT-ALIGN: center"><B><FONT size=2 face="Times New Roman">(607) 974-9000<BR></FONT></B><B><FONT size=2 face="Times New Roman">(Telephone number, including area code, of agent for service)<BR>_____________________</FONT></B></P>

<P style="TEXT-ALIGN: left"><FONT size=2 face="Times New Roman">Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of &#8220;large accelerated filer,&#8221; &#8220;accelerated filer,&#8221; &#8220;smaller reporting company,&#8221; and &#8220;emerging growth company&#8221; in Rule 12b-2 of the Exchange Act.</FONT></P>

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   <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman">Large accelerated filer</FONT></TD>

   <TD STYLE="width: 49%; white-space: nowrap; text-align: left; padding-left: 8pt"><FONT size=2 face=Arial>&#9746;</FONT></TD>

   <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman">Accelerated filer</FONT></TD>

   <TD STYLE="width: 49%; white-space: nowrap; text-align: left; padding-left: 8pt"><FONT size=2 face=Arial>&#9744; </FONT></TD></TR>

<TR vAlign=bottom>

   <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman">Non-accelerated filer</FONT></TD>

   <TD STYLE="width: 49%; white-space: nowrap; text-align: left; padding-left: 8pt"><FONT size=2 face=Arial>&#9744; </FONT></TD>

   <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman">Smaller reporting company</FONT></TD>

   <TD STYLE="width: 49%; white-space: nowrap; text-align: left; padding-left: 8pt"><FONT size=2 face=Arial>&#9744; </FONT></TD></TR>

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   <TD width="1%" noWrap align=left></TD>

   <TD STYLE="width: 49%; white-space: nowrap; text-align: left; padding-left: 8pt"></TD>

   <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman">Emerging growth company</FONT></TD>

   <TD STYLE="width: 49%; white-space: nowrap; text-align: left; padding-left: 8pt"><FONT size=2 face=Arial>&#9744; </FONT></TD></TR></TABLE>


<P style="TEXT-ALIGN: left"><FONT size=2 face="Times New Roman">If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. </FONT><FONT size=2 face=Arial>&#9744;</FONT></P>

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<P STYLE="text-align: center"><B><FONT size=2 face="Times New Roman">CALCULATION OF REGISTRATION FEE</FONT></B></P>

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   <TD STYLE="padding-right: 6pt; border-top: Black 2pt double; border-left: Black 1pt solid; width: 40%; white-space: nowrap; text-align: center; padding-left: 6pt"></TD>

   <TD STYLE="padding-right: 6pt; border-top: Black 2pt double; border-left: Black 1pt solid; width: 15%; white-space: nowrap; text-align: center; padding-left: 6pt"></TD>

   <TD STYLE="padding-right: 6pt; border-top: Black 2pt double; border-left: Black 1pt solid; width: 15%; white-space: nowrap; text-align: center; padding-left: 6pt"><B><FONT size=2 face="Times New Roman">Proposed</FONT></B></TD>

   <TD STYLE="padding-right: 6pt; border-top: Black 2pt double; border-left: Black 1pt solid; width: 15%; white-space: nowrap; text-align: center; padding-left: 6pt"><B><FONT size=2 face="Times New Roman">Proposed</FONT></B></TD>

   <TD STYLE="padding-right: 6pt; border-top: Black 2pt double; border-right: Black 1pt solid; border-left: Black 1pt solid; width: 15%; white-space: nowrap; text-align: center; padding-left: 6pt"></TD></TR>

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   <TD STYLE="padding-right: 6pt; border-left: Black 1pt solid; white-space: nowrap; text-align: center; padding-left: 6pt"></TD>

   <TD STYLE="padding-right: 6pt; border-left: Black 1pt solid; white-space: nowrap; text-align: center; padding-left: 6pt"><B><FONT size=2 face="Times New Roman">Amount to</FONT></B></TD>

   <TD STYLE="padding-right: 6pt; border-left: Black 1pt solid; white-space: nowrap; text-align: center; padding-left: 6pt"><B><FONT size=2 face="Times New Roman">Maximum</FONT></B></TD>

   <TD STYLE="padding-right: 6pt; border-left: Black 1pt solid; white-space: nowrap; text-align: center; padding-left: 6pt"><B><FONT size=2 face="Times New Roman">Maximum</FONT></B></TD>

   <TD STYLE="padding-right: 6pt; border-right: Black 1pt solid; border-left: Black 1pt solid; white-space: nowrap; text-align: center; padding-left: 6pt"></TD></TR>

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   <TD STYLE="padding-right: 6pt; border-left: Black 1pt solid; white-space: nowrap; text-align: center; padding-left: 6pt"><B><FONT size=2 face="Times New Roman">Title of Securities</FONT></B></TD>

   <TD STYLE="padding-right: 6pt; border-left: Black 1pt solid; white-space: nowrap; text-align: center; padding-left: 6pt"><B><FONT size=2 face="Times New Roman">be</FONT></B></TD>

   <TD STYLE="padding-right: 6pt; border-left: Black 1pt solid; white-space: nowrap; text-align: center; padding-left: 6pt"><B><FONT size=2 face="Times New Roman">Offering</FONT></B></TD>

   <TD STYLE="padding-right: 6pt; border-left: Black 1pt solid; white-space: nowrap; text-align: center; padding-left: 6pt"><B><FONT size=2 face="Times New Roman">Aggregate</FONT></B></TD>

   <TD STYLE="padding-right: 6pt; border-right: Black 1pt solid; border-left: Black 1pt solid; white-space: nowrap; text-align: center; padding-left: 6pt"><B><FONT size=2 face="Times New Roman">Amount of</FONT></B></TD></TR>

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   <TD STYLE="padding-right: 6pt; border-left: Black 1pt solid; white-space: nowrap; text-align: center; padding-left: 6pt"><B><FONT size=2 face="Times New Roman">to be Registered</FONT></B></TD>

   <TD STYLE="padding-right: 6pt; border-left: Black 1pt solid; white-space: nowrap; text-align: center; padding-left: 6pt"><B><FONT size=2 face="Times New Roman">Registered</FONT></B></TD>

   <TD STYLE="padding-right: 6pt; border-left: Black 1pt solid; white-space: nowrap; text-align: center; padding-left: 6pt"><B><FONT size=2 face="Times New Roman">Price
   Per</FONT></B></TD>

   <TD STYLE="padding-right: 6pt; border-left: Black 1pt solid; white-space: nowrap; text-align: center; padding-left: 6pt"><B><FONT size=2 face="Times New Roman">Offering Price</FONT></B></TD>

   <TD STYLE="padding-right: 6pt; border-right: Black 1pt solid; border-left: Black 1pt solid; white-space: nowrap; text-align: center; padding-left: 6pt"><B><FONT size=2 face="Times New Roman">Registration Fee</FONT></B></TD></TR>

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   <TD STYLE="padding-right: 6pt; border-bottom: Black 1pt solid; border-left: Black 1pt solid; white-space: nowrap; text-align: center; padding-left: 6pt"></TD>

   <TD STYLE="padding-right: 6pt; border-bottom: Black 1pt solid; border-left: Black 1pt solid; white-space: nowrap; text-align: center; padding-left: 6pt"></TD>

   <TD STYLE="padding-right: 6pt; border-bottom: Black 1pt solid; border-left: Black 1pt solid; white-space: nowrap; text-align: center; padding-left: 6pt"><B><FONT size=2 face="Times New Roman">Share</FONT></B></TD>

   <TD STYLE="padding-right: 6pt; border-bottom: Black 1pt solid; border-left: Black 1pt solid; white-space: nowrap; text-align: center; padding-left: 6pt"></TD>

   <TD STYLE="padding-right: 6pt; border-bottom: Black 1pt solid; border-left: Black 1pt solid; border-right: Black 1pt solid; white-space: nowrap; text-align: center; padding-left: 6pt"></TD></TR>

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   <TD STYLE="padding-right: 6pt; border-bottom: Black 1pt solid; border-left: Black 1pt solid; white-space: nowrap; text-align: left; padding-left: 6pt"><FONT size=2 face="Times New Roman">Common Stock, par value $0.50 per share</FONT></TD>

   <TD STYLE="padding-right: 6pt; border-bottom: Black 1pt solid; border-left: Black 1pt solid; white-space: nowrap; text-align: center; padding-left: 6pt"><FONT size=2 face="Times New Roman">38,000,000 shares<SUP>(1)</SUP></FONT></TD>

   <TD STYLE="padding-right: 6pt; border-bottom: Black 1pt solid; border-left: Black 1pt solid; white-space: nowrap; text-align: center; padding-left: 6pt"><FONT size=2 face="Times New Roman">$</FONT><FONT size=2 face="Times New Roman">44.92</FONT><FONT size=2 face="Times New Roman"><SUP>(2)</SUP></FONT></TD>

   <TD STYLE="padding-right: 6pt; border-bottom: Black 1pt solid; border-left: Black 1pt solid; white-space: nowrap; text-align: center; padding-left: 6pt"><FONT size=2 face="Times New Roman">$</FONT><FONT size=2 face="Times New Roman">1,706,960,000.00</FONT><FONT size=2 face="Times New Roman"><SUP>(2)</SUP></FONT></TD>

   <TD STYLE="padding-right: 6pt; border-bottom: Black 1pt solid; border-left: Black 1pt solid; border-right: Black 1pt solid; white-space: nowrap; text-align: center; padding-left: 6pt"><FONT size=2 face="Times New Roman">$</FONT><FONT size=2 face="Times New Roman">186,229.34</FONT></TD></TR></TABLE>



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<TR>

   <TD STYLE="padding-top: 6pt; vertical-align: top; width: 1%; padding-right: 8pt"><FONT size=2 face="Times New Roman">(1)</FONT></TD>

   <TD STYLE="vertical-align: top; width: 99%; padding-top: 6pt">



   <P style="TEXT-ALIGN: left"><FONT size=2 face="Times New Roman">Pursuant to Rule 416(a) of the Securities Act of 1933, as amended
   (the &#8220;Securities Act&#8221;), this Registration Statement will also cover any additional shares of common stock that become
   issuable under the 2021 Long Term Incentive Plan by reason of any stock dividend, stock split, recapitalization or similar
   transaction.</FONT></P></TD></TR>

<TR>
   <TD STYLE="vertical-align: top; padding-right: 8pt">&nbsp;</TD>
   <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
<TR>

   <TD STYLE="vertical-align: top; width: 1%; padding-right: 8pt"><FONT size=2 face="Times New Roman">(2)</FONT></TD>

   <TD vAlign=top width="99%">



   <P style="TEXT-ALIGN: left"><FONT size=2 face="Times New Roman">Estimated solely to calculate the registration fee pursuant to Rule
   457(c) and (h) of the Securities Act. The offering price per share and aggregate offering price are calculated based upon the
   average of the high and low prices of the common stock of Corning Incorporated (the &#8220;Registrant&#8221;) on April 27, 2021, as
   reported on the New York Stock Exchange.</FONT></P></TD></TR><TR>
   <TD STYLE="border-bottom: Black 2pt double; vertical-align: top; padding-right: 8pt">&nbsp;</TD>
   <TD STYLE="border-bottom: Black 2pt double; vertical-align: top">&nbsp;</TD></TR></TABLE>
<P style="TEXT-ALIGN: center"><B><FONT size=2 face="Times New Roman">EXPLANATORY NOTE</FONT></B></P>

<P STYLE="text-indent: 15pt; text-align: left"><FONT size=2 face="Times New Roman">This registration statement on Form S-8 (this &#8220;Registration Statement&#8221;) is filed for the purpose of registering 38,000,000 shares of common stock, par value $0.50 per share (&#8220;Common Stock&#8221;), of the Registrant issuable to employees (including officers and employees who are directors), independent contractors, and consultants of the Registrant and its affiliates (&#8220;Participants&#8221;) under the Corning Incorporated 2021 Long-Term Incentive Plan.</FONT></P>

<P style="TEXT-ALIGN: center"><B><FONT size=2 face="Times New Roman">PART I</FONT></B></P>

<P style="TEXT-ALIGN: center"><B><FONT size=2 face="Times New Roman">INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</FONT></B></P>

<P STYLE="text-indent: 15pt; text-align: left"><FONT size=2 face="Times New Roman">The documents containing the information specified in Part I of Form S-8 will be sent or given to Participants as specified bythe Securities and Exchange Commission (the &#8220;Commission&#8221;) in Rule 428(b)(1) of the Securities Act. Such documents need not be filed with the Commission either as part of this Registration Statement or as prospectuses or prospectus supplements pursuant to Rule 424 of the Securities Act. These documents and the documents incorporated by reference into this Registration Statement pursuant to Item 3 of Part II of this Registration Statement, taken together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act.</FONT></P>


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<DIV style="PAGE-BREAK-BEFORE: always"></DIV>

<P style="TEXT-ALIGN: center"><B><FONT size=2 face="Times New Roman">PART II</FONT></B></P>

<P style="TEXT-ALIGN: center"><B><FONT size=2 face="Times New Roman">INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</FONT></B></P>





<P style="TEXT-ALIGN: left"><B><FONT size=2 face="Times New Roman">Item 3. Incorporation of Documents by Reference</FONT></B></P>

<P STYLE="text-indent: 15pt; text-align: left"><FONT size=2 face="Times New Roman">The following documents filed by the Registrant with the Commission are incorporated by reference into this Registration Statement:</FONT></P>

<DIV>

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<TR>

   <TD STYLE="padding-left: 15pt; vertical-align: top; width: 1%; padding-right: 8pt; text-align: left"><FONT size=2 face="Times New Roman">1.</FONT></TD>

   <TD width="99%">



   <P style="TEXT-ALIGN: left"><FONT size=2 face="Times New Roman">Annual Report on Form 10-K for the fiscal year ended December 31, 2020, filed on February 12, 2021;</FONT></P></TD></TR>

<TR>
   <TD STYLE="padding-left: 15pt; vertical-align: top; padding-right: 8pt; text-align: left">&nbsp;</TD>
   <TD>&nbsp;</TD></TR>
<TR>

   <TD STYLE="padding-left: 15pt; vertical-align: top; width: 1%; padding-right: 8pt; text-align: left"><FONT size=2 face="Times New Roman">2.</FONT></TD>

   <TD width="99%">



   <P style="TEXT-ALIGN: left"><FONT size=2 face="Times New Roman">Quarterly Report on Form 10-Q for the quarterly period ended March 31, 2021 filed with the SEC on April 30, 2021;</FONT></P></TD></TR>

<TR>
   <TD STYLE="padding-left: 15pt; vertical-align: top; padding-right: 8pt; text-align: left">&nbsp;</TD>
   <TD>&nbsp;</TD></TR>
<TR>

   <TD STYLE="padding-left: 15pt; vertical-align: top; width: 1%; padding-right: 8pt; text-align: left"><FONT size=2 face="Times New Roman">3.</FONT></TD>

   <TD width="99%">



   <P style="TEXT-ALIGN: left"><FONT size=2 face="Times New Roman">Current Reports on Form 8-K filed on February 3, 2021, February 4, 2021, April 5, 2021 and April 29, 2021; and</FONT></P></TD></TR>

<TR>
   <TD STYLE="padding-left: 15pt; vertical-align: top; padding-right: 8pt; text-align: left">&nbsp;</TD>
   <TD>&nbsp;</TD></TR>
<TR>

   <TD STYLE="padding-left: 15pt; vertical-align: top; width: 1%; padding-right: 8pt; text-align: left"><FONT size=2 face="Times New Roman">4.</FONT></TD>

   <TD width="99%">



   <P style="TEXT-ALIGN: left"><FONT size=2 face="Times New Roman">The description of the Registrant&#8217;s Common Stock contained in
   Registrant&#8217;s Registration Statement on Form S-3 (File No. 333-251135) filed with the Commission on December 4,
   2020.</FONT></P></TD></TR></TABLE></DIV>

<P STYLE="text-indent: 15pt; text-align: left"><FONT size=2 face="Times New Roman">All documents subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Securities Exchange Act of 1934, as amended (the &#8220;Exchange Act&#8221;), prior to the filing of a post-effective amendment which indicates that all securities offered have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference in and to be a part of this Registration Statement from the date of filing of such documents; provided, however, that documents or information deemed to have been furnished and not filed in accordance with Commission rules shall not be deemed incorporated by reference into this Registration Statement. For the purposes of this Registration Statement, any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded to the extent that a statement contained herein or in any other subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.</FONT></P>

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<DIV style="PAGE-BREAK-BEFORE: always"></DIV>

<P style="text-align: left;">
<B><FONT size=2 face="Times New Roman">Item 4. Description of Securities</FONT></B></P>
<P STYLE="text-indent: 15pt; text-align: left">
<FONT size=2 face="Times New Roman">Not Applicable</FONT></P>
<P style="text-align: left;">
<B><FONT size=2 face="Times New Roman">Item 5. Interests of Named Experts and Counsel</FONT></B></P>
<P STYLE="text-indent: 15pt; text-align: left">
<FONT size=2 face="Times New Roman">Linda Jolly, who is issuing the opinion of counsel on the legality of the Registrant&#146;s Common Stock offered hereby, is Vice President and Corporate Secretary of the Registrant. Ms. Jolly owns a </FONT><I><FONT size=2 face="Times New Roman">de minimis </FONT></I><FONT size=2 face="Times New Roman">number of shares of and other interests in the Common Stock of the Registrant.</FONT></P>
<P style="text-align: left;">
<B><FONT size=2 face="Times New Roman">Item 6. Indemnification of Directors and Officers</FONT></B></P>
<P STYLE="text-indent: 15pt; text-align: left">
<FONT size=2 face="Times New Roman">Sections 722 and 723 of the Business Corporation Law of the State of New York (the &#147;BCL&#148;) provide that a corporation may indemnify its current and former directors and officers under certain circumstances. Section 8.4 of the Registrant&#146;s By-Laws provides that to the full extent authorized or permitted by law, the Registrant shall indemnify any person made, or threatened to be made, a party to any action or proceeding, whether civil or criminal, including an action by or in the right of the Registrant or any corporation of any type or kind, domestic or foreign, or any joint venture, trust, employee benefit plan, partnership or other enterprise, which any director or officer of the Registrant served in any capacity at the request of the Registrant, by reason of the fact that such person is or was or has agreed to become a director or officer of the Registrant, or is serving or served or agreed to serve in any capacity such other corporation, joint venture, trust, employee benefit plan, partnership or other enterprise, and such person is serving or served or agreed to serve at the request of the Registrant. The Registrant maintains policies of insurance with respect to its indemnification obligations.</FONT></P>
<P STYLE="text-indent: 15pt; text-align: left">
<FONT size=2 face="Times New Roman">Section 402(b) of the BCL provides that a corporation may include a provision in its certificate of incorporation limiting the liability of its directors to the corporation or its shareholders for damages for any breach of duty, except for a breach involving intentional misconduct, bad faith, a knowing violation of law or receipt of an improper personal benefit or for certain illegal dividends, loans or stock repurchases. Paragraph 6 of the Registrant&#146;s Restated Certificate of Incorporation contains such a provision.</FONT></P>
<P STYLE="text-indent: 15pt; text-align: left">
<FONT size=2 face="Times New Roman">For the undertaking in relation to indemnification, please see Item 9 below.</FONT></P>
<P style="text-align: left;">
<B><FONT size=2 face="Times New Roman">Item 7. Exemption From Registration Claimed</FONT></B></P>
<P STYLE="text-indent: 15pt; text-align: left">
<FONT size=2 face="Times New Roman">Not Applicable</FONT></P>
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<P style="TEXT-ALIGN: left"><B><FONT size=2 face="Times New Roman">Item 8. Exhibits</FONT></B></P>

<P style="TEXT-ALIGN: center"><B><FONT size=2 face="Times New Roman">INDEX TO EXHIBITS</FONT></B></P>

<TABLE style="LINE-HEIGHT: normal; BORDER-COLLAPSE: COLLAPSE" cellSpacing=0 cellPadding=0 width="100%" border=0>



<TR vAlign=bottom>

   <TD STYLE="width: 1%; white-space: nowrap; text-align: left; vertical-align: top"><B><FONT size=2 face="Times New Roman">Exhibit</FONT></B></TD>

   <TD STYLE="width: 99%; text-align: left"></TD></TR>

<TR vAlign=bottom>

   <TD STYLE="width: 1%; white-space: nowrap; text-align: left; vertical-align: top"><B><FONT size=2 style="border-bottom: 1pt solid #000000" face="Times New Roman">Number</FONT></B></TD>

   <TD STYLE="width: 99%; text-align: center"><B><FONT size=2 style="border-bottom: 1pt solid #000000" face="Times New Roman">Description</FONT></B></TD></TR>

<TR STYLE="vertical-align: bottom">
   <TD STYLE="white-space: nowrap; text-align: left; vertical-align: top">&nbsp;</TD>
   <TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR vAlign=bottom>

   <TD STYLE="padding: 0in 6pt; border-top: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; width: 1%; white-space: nowrap; text-align: left; vertical-align: top"><A HREF="https://www.sec.gov/Archives/edgar/data/24741/000119312512200173/d339189dex3i1.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">4.1</FONT></A></TD>

   <TD STYLE="padding: 0in 6pt; border: Black 1pt solid; width: 99%; text-align: left"><A HREF="https://www.sec.gov/Archives/edgar/data/24741/000119312512200173/d339189dex3i1.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">Restated Certificate of Incorporation dated April 27, 2012 filed with the Secretary of State of the State of New York on April 27, 2012 (Incorporated by reference to Exhibit 3(i)1 of the Registrant&#8217;s Form 8-K filed on May 1, 2012).</FONT></A></TD></TR>

<TR vAlign=bottom>

   <TD STYLE="padding: 0in 6pt; border-bottom: Black 1pt solid; border-left: Black 1pt solid; width: 1%; white-space: nowrap; text-align: left; vertical-align: top"><A HREF="https://www.sec.gov/Archives/edgar/data/24741/000119312514012112/d658531dex31.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">4.2</FONT></A></TD>

   <TD STYLE="padding: 0in 6pt; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; width: 99%; text-align: left"><A HREF="https://www.sec.gov/Archives/edgar/data/24741/000119312514012112/d658531dex31.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">Certificate of Amendment of the Restated Certificate of Incorporation dated January 14, 2014, filed with the Secretary of State of the State of New York on January 14, 2014 (Incorporated by reference to Exhibit 3.1 of the Registrant&#8217;s Form 8-K filed on January 15, 2014).</FONT></A></TD></TR>

<TR vAlign=bottom>

   <TD STYLE="padding: 0in 6pt; border-bottom: Black 1pt solid; border-left: Black 1pt solid; width: 1%; white-space: nowrap; text-align: left; vertical-align: top"><A HREF="https://www.sec.gov/Archives/edgar/data/24741/000119312521028831/d116230dex31.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">4.3</FONT></A></TD>

   <TD STYLE="padding: 0in 6pt; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; width: 99%; text-align: left"><A HREF="https://www.sec.gov/Archives/edgar/data/24741/000119312521028831/d116230dex31.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">Amended and Restated By-Laws of Corning Incorporated, effective as of February 3, 2021 (Incorporated by reference to Exhibit 3.1 of the Registrant&#8217;s Form 8-K filed on February 4, 2021).</FONT></A></TD></TR>

<TR vAlign=bottom>

   <TD STYLE="padding: 0in 6pt; border-bottom: Black 1pt solid; border-left: Black 1pt solid; width: 1%; white-space: nowrap; text-align: left; vertical-align: top"><A HREF="corning3902661-ex51.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">5.1</FONT></A></TD>

   <TD STYLE="padding: 0in 6pt; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; width: 99%; text-align: left"><A HREF="corning3902661-ex51.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">Opinion of Counsel.*</FONT></A></TD></TR>

<TR vAlign=bottom>

   <TD STYLE="padding: 0in 6pt; border-bottom: Black 1pt solid; border-left: Black 1pt solid; width: 1%; white-space: nowrap; text-align: left; vertical-align: top"><A HREF="corning3902661-ex231.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">23.1</FONT></A></TD>

   <TD STYLE="padding: 0in 6pt; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; width: 99%; text-align: left"><A HREF="corning3902661-ex231.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">Consent of Independent Registered Public Accounting Firm.*</FONT></A></TD></TR>

<TR vAlign=bottom>

   <TD STYLE="padding: 0in 6pt; border-bottom: Black 1pt solid; border-left: Black 1pt solid; width: 1%; white-space: nowrap; text-align: left; vertical-align: top"><A HREF="corning3902661-ex51.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">23.2</FONT></A></TD>

   <TD STYLE="padding: 0in 6pt; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; width: 99%; text-align: left"><A HREF="corning3902661-ex51.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">Consent of Counsel (included in Exhibit 5.1).*</FONT></A></TD></TR>

<TR vAlign=bottom>

   <TD STYLE="padding: 0in 6pt; border-bottom: Black 1pt solid; border-left: Black 1pt solid; width: 1%; white-space: nowrap; text-align: left; vertical-align: top"><A HREF="#poa" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">24.1</FONT></A></TD>

   <TD STYLE="padding: 0in 6pt; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; width: 99%; text-align: left"><A HREF="#poa" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">Power of Attorney is contained on the signature page of this Registration Statement.</FONT></A></TD></TR>

<TR vAlign=bottom>

   <TD STYLE="padding: 0in 6pt; border-bottom: Black 1pt solid; border-left: Black 1pt solid; width: 1%; white-space: nowrap; text-align: left; vertical-align: top"><A HREF="https://www.sec.gov/Archives/edgar/data/0000024741/000120677421000742/corning3847741-def14a.htm#d384774a070" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">99.1</FONT></A></TD>

   <TD STYLE="padding: 0in 6pt; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; width: 99%; text-align: left"><A HREF="https://www.sec.gov/Archives/edgar/data/0000024741/000120677421000742/corning3847741-def14a.htm#d384774a070" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">Corning Incorporated 2021 Long-Term Incentive Plan (Incorporated by reference to Appendix B of the Registrant&#8217;s Definitive Proxy Statement on Schedule 14A filed on March 18, 2021).</FONT></A></TD></TR></TABLE>


<P style="TEXT-ALIGN: left"><FONT size=2 face="Times New Roman">*Filed Herewith</FONT></P>

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<DIV style="PAGE-BREAK-BEFORE: always"></DIV>



<P style="TEXT-ALIGN: left"><B><FONT size=2 face="Times New Roman">Item 9. Undertakings</FONT></B></P>


<TABLE style="WIDTH: 100%" cellSpacing=0 cellPadding=0 border=0>



<TR>

   <TD STYLE="width: 1%; vertical-align: top; text-align: left"><FONT size=2 face="Times New Roman">(a)</FONT></TD>

   <TD width="99%" colSpan=4>



   <P style="TEXT-ALIGN: left"><FONT size=2 face="Times New Roman">The undersigned registrant hereby undertakes:</FONT></P></TD></TR>

<TR>
   <TD STYLE="vertical-align: top; text-align: left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
   <TD STYLE="text-align: left; vertical-align: top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
   <TD STYLE="text-align: left; vertical-align: top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
   <TD STYLE="vertical-align: top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
   <TD STYLE="vertical-align: top">&nbsp;</TD></TR>

<TR>

   <TD STYLE="vertical-align: top; width: 1%; text-align: left"></TD>

   <TD STYLE="vertical-align: top; width: 1%; text-align: left"><FONT size=2 face="Times New Roman">(1)</FONT></TD>

   <TD vAlign=top width="98%" colSpan=3>



   <P style="TEXT-ALIGN: left"><FONT size=2 face="Times New Roman">To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</FONT></P></TD></TR>

<TR>
   <TD STYLE="vertical-align: top; text-align: left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
   <TD STYLE="text-align: left; vertical-align: top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
   <TD STYLE="text-align: left; vertical-align: top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
   <TD STYLE="vertical-align: top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
   <TD STYLE="vertical-align: top">&nbsp;</TD></TR>

<TR>

   <TD STYLE="vertical-align: top; width: 1%; text-align: left"></TD>

   <TD STYLE="vertical-align: top; width: 1%; text-align: left"></TD>

   <TD STYLE="vertical-align: top; width: 1%; text-align: left"><FONT size=2 face="Times New Roman">(i)</FONT></TD>

   <TD vAlign=top width="97%" colSpan=2>



   <P style="TEXT-ALIGN: left"><FONT size=2 face="Times New Roman">To include any prospectus required by section 10(a)(3) of the Securities Act;</FONT></P></TD></TR>

<TR>
   <TD STYLE="vertical-align: top; text-align: left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
   <TD STYLE="text-align: left; vertical-align: top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
   <TD STYLE="text-align: left; vertical-align: top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
   <TD STYLE="vertical-align: top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
   <TD STYLE="vertical-align: top">&nbsp;</TD></TR>

<TR>

   <TD STYLE="vertical-align: top; width: 1%; text-align: left"></TD>

   <TD STYLE="vertical-align: top; width: 1%; text-align: left"></TD>

   <TD STYLE="vertical-align: top; width: 1%; text-align: left"><FONT size=2 face="Times New Roman">(ii)</FONT></TD>

   <TD vAlign=top width="97%" colSpan=2>



   <P style="TEXT-ALIGN: left"><FONT size=2 face="Times New Roman">To reflect in the prospectus any facts or events arising after the effective date of this Registration Statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in this Registration Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than 20% change in the maximum aggregate offering price set forth in the &#8220;Calculation of Registration Fee&#8221; table in the effective registration statement.</FONT></P></TD></TR>

<TR>
   <TD STYLE="vertical-align: top; text-align: left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
   <TD STYLE="text-align: left; vertical-align: top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
   <TD STYLE="text-align: left; vertical-align: top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
   <TD STYLE="vertical-align: top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
   <TD STYLE="vertical-align: top">&nbsp;</TD></TR>

<TR>

   <TD STYLE="width: 1%; vertical-align: top; text-align: left"></TD>

   <TD STYLE="vertical-align: top; width: 1%; text-align: left"></TD>

   <TD STYLE="vertical-align: top; width: 1%; text-align: left"><FONT size=2 face="Times New Roman">(iii)</FONT></TD>

   <TD vAlign=top width="97%" colSpan=2>



   <P style="TEXT-ALIGN: left"><FONT size=2 face="Times New Roman">To include any material information with respect to the plan of distribution not previously disclosed in this Registration Statement or any material change to such information in this Registration Statement;</FONT></P></TD></TR>

<TR>
   <TD STYLE="vertical-align: top; text-align: left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
   <TD STYLE="text-align: left; vertical-align: top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
   <TD STYLE="text-align: left; vertical-align: top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
   <TD STYLE="vertical-align: top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
   <TD STYLE="vertical-align: top">&nbsp;</TD></TR>


<TR>

   <TD STYLE="width: 1%; vertical-align: top; text-align: left"></TD>

   <TD STYLE="vertical-align: top; width: 1%; text-align: left"></TD>

   <TD vAlign=top width="98%" colSpan=3>



   <P style="TEXT-ALIGN: left"><FONT size=2 face="Times New Roman">Provided however, that:</FONT></P></TD></TR>

<TR>
   <TD STYLE="vertical-align: top; text-align: left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
   <TD STYLE="text-align: left; vertical-align: top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
   <TD STYLE="text-align: left; vertical-align: top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
   <TD STYLE="vertical-align: top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
   <TD STYLE="vertical-align: top">&nbsp;</TD></TR>


<TR>

   <TD STYLE="width: 1%; vertical-align: top; text-align: left"></TD>

   <TD STYLE="vertical-align: top; width: 1%; text-align: left"></TD>

   <TD STYLE="vertical-align: top; width: 1%; text-align: left"></TD>

   <TD vAlign=top width="1%"><FONT size=2 face="Times New Roman">A.</FONT></TD>

   <TD vAlign=top width="96%">



   <P style="TEXT-ALIGN: left"><FONT size=2 face="Times New Roman">Paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the registration statement is on Form S-8, and the information required to be included in a post-effective amendment by those paragraphs is contained in reports filed with or furnished to the Commission by the registrant pursuant to section 13 or section 15(d) of the Securities Exchange Act of 1934 that are incorporated by reference in this Registration Statement.</FONT></P></TD></TR>

<TR>
   <TD STYLE="vertical-align: top; text-align: left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
   <TD STYLE="text-align: left; vertical-align: top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
   <TD STYLE="text-align: left; vertical-align: top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
   <TD STYLE="vertical-align: top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
   <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
<TR>

   <TD STYLE="width: 1%; vertical-align: top; text-align: left"></TD>

   <TD STYLE="width: 1%; vertical-align: top; text-align: left"><FONT size=2 face="Times New Roman">2.</FONT></TD>

   <TD width="98%" colSpan=3>



   <P style="TEXT-ALIGN: left"><FONT size=2 face="Times New Roman">That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</FONT></P></TD></TR>

<TR>
   <TD STYLE="vertical-align: top; text-align: left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
   <TD STYLE="text-align: left; vertical-align: top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
   <TD STYLE="text-align: left; vertical-align: top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
   <TD STYLE="vertical-align: top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
   <TD STYLE="vertical-align: top">&nbsp;</TD></TR>

<TR>

   <TD STYLE="width: 1%; vertical-align: top; text-align: left"></TD>

   <TD STYLE="width: 1%; vertical-align: top; text-align: left"><FONT size=2 face="Times New Roman">3.</FONT></TD>

   <TD width="98%" colSpan=3>



   <P style="TEXT-ALIGN: left"><FONT size=2 face="Times New Roman">To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.</FONT></P></TD></TR>


<TR>
   <TD STYLE="vertical-align: top; text-align: left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
   <TD STYLE="text-align: left; vertical-align: top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
   <TD STYLE="text-align: left; vertical-align: top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
   <TD STYLE="vertical-align: top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
   <TD STYLE="vertical-align: top">&nbsp;</TD></TR>

<TR>

   <TD STYLE="width: 1%; vertical-align: top; text-align: left"><FONT size=2 face="Times New Roman">(b)</FONT></TD>

   <TD width="99%" colSpan=4>



   <P style="TEXT-ALIGN: left"><FONT size=2 face="Times New Roman">The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant&#8217;s annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan&#8217;s annual report pursuant to section 15(d) of the Exchange Act) that is incorporated by reference in this Registration Statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</FONT></P></TD></TR>
</TABLE>
<P style="TEXT-ALIGN: left"><FONT size=2 face="Times New Roman">(h) Insofar as indemnification for liabilities arising under the Securities Act may
   be permitted to directors, officers and controlling persons of the registrant pursuant to the foregoing provisions, or otherwise,
   the Registrant has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in
   the Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the
   payment by the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in the
   successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with
   the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been settled by
   controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against
   public policy as expressed in the Act and will be governed by the final adjudication of such issue.</FONT></P>

<HR noshade align="center" width="100%"><DIV STYLE="page-break-before: always"></DIV>




<P style="TEXT-ALIGN: center"><B><FONT size=2 face="Times New Roman">SIGNATURES</FONT></B></P>

<P style="TEXT-ALIGN: left"><FONT size=2 face="Times New Roman">Pursuant to the requirements of the Securities Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Corning, State of New York, on April 30, 2021.</FONT></P>

<TABLE style="LINE-HEIGHT: 14pt; BORDER-COLLAPSE: COLLAPSE" cellSpacing=0 cellPadding=0 width="100%" border=0>



<TR vAlign=bottom>

   <TD width="50%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD width="50%" colSpan=2 noWrap align=left><FONT size=2 face="Times New Roman"></FONT><FONT size=2 face="Times New Roman">CORNING INCORPORATED (Registrant)</FONT></TD></TR>

<TR>

   <TD width="50%"></TD>

   <TD width="1%">&#8239;</TD>

   <TD width="49%"></TD></TR>

<TR vAlign=bottom>

   <TD width="50%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"><FONT size=2 face="Times New Roman">By&nbsp;</FONT></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1pt solid" width="49%" noWrap align=left><FONT size=2 face="Times New Roman">/s/ R. Tony Tripeny</FONT></TD></TR>

<TR vAlign=bottom>

   <TD width="50%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD width="49%" noWrap align=left><FONT size=2 face="Times New Roman">R. Tony Tripeny, Executive Vice President and</FONT></TD></TR>

<TR vAlign=bottom>

   <TD width="50%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD width="49%" noWrap align=left><FONT size=2 face="Times New Roman">Chief Financial Officer</FONT></TD></TR></TABLE>

<BR>


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<DIV style="PAGE-BREAK-BEFORE: always"></DIV>



<P STYLE="text-align: center"><B><FONT size=2 face="Times New Roman"><A NAME="poa"></A>POWER OF ATTORNEY</FONT></B></P>

<P style="TEXT-ALIGN: left"><FONT size=2 face="Times New Roman">KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints R. Tony Tripeny, Lewis A. Steverson and Edward A. Schlesinger, jointly and severally, his or her attorneys-in-fact, each with the power of substitution, for him or her in any and all capacities, to sign any registration statement filed pursuant to Rule 462(b) under the Securities Act of 1933 and any and all amendments (including post-effective amendments) to this Registration Statement and to any registration statement filed pursuant to Rule 462(b), and to file same, with all exhibits thereto and other documents in connection therewith, with the Securities and Exchange Commission, hereby ratifying and confirming all that each of said attorneys-in-fact, or his substitute or substitutes, may do or cause to be done by virtue hereof.</FONT></P>

<P style="TEXT-ALIGN: left"><FONT size=2 face="Times New Roman">Pursuant to the requirements of the Securities Act of 1933, this registration statement has been signed below by the following persons on behalf of the Registrant and in their capacities and on the 30th day of April, 2021.</FONT></P>

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<TR vAlign=bottom>

   <TD STYLE="width: 30%; white-space: nowrap; text-align: center"><B><FONT size=2 style="border-bottom: 1pt solid #000000" face="Times New Roman">Signature</FONT></B></TD>

   <TD width="1%" noWrap align=center><B><U><FONT size=2 face="Times New Roman"></FONT></U></B></TD>

   <TD STYLE="width: 69%; white-space: nowrap; text-align: center"><B><FONT size=2 style="border-bottom: 1pt solid #000000" face="Times New Roman">Capacity</FONT></B></TD></TR>

<TR vAlign=bottom>

   <TD STYLE="width: 30%; white-space: nowrap; text-align: center; border-bottom: Black 1pt solid"><FONT size=2 face="Times New Roman">/s/ Wendell P. Weeks</FONT></TD>

   <TD width="1%" noWrap align=center>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>

   <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman">Chairman of the Board of Directors and Chief Executive Officer</FONT></TD></TR>

<TR vAlign=bottom>

   <TD width="30%" noWrap align=center><FONT size=2 face="Times New Roman">Wendell P. Weeks</FONT></TD>

   <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman">(Principal Executive Officer)</FONT></TD></TR>

<TR vAlign=bottom>

   <TD width="30%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman">&nbsp;</FONT></TD></TR>

<TR vAlign=bottom>

   <TD STYLE="width: 30%; white-space: nowrap; text-align: center; border-bottom: Black 1pt solid"><FONT size=2 face="Times New Roman">/s/ R. Tony Tripeny</FONT></TD>

   <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman">Executive Vice President and Chief Financial Officer (Principal</FONT></TD></TR>

<TR vAlign=bottom>

   <TD width="30%" noWrap align=center><FONT size=2 face="Times New Roman">R. Tony Tripeny</FONT></TD>

   <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman">Financial Officer)</FONT></TD></TR>

<TR vAlign=bottom>

   <TD width="30%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman">&nbsp;</FONT></TD></TR>

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   <TD STYLE="width: 30%; white-space: nowrap; text-align: center; border-bottom: Black 1pt solid"><FONT size=2 face="Times New Roman">/s/ Edward A. Schlesinger</FONT></TD>

   <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman">Senior Vice President &#8211; Corporate Controller (Principal Accounting</FONT></TD></TR>

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   <TD width="30%" noWrap align=center><FONT size=2 face="Times New Roman">Edward A. Schlesinger</FONT></TD>

   <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman">Officer)</FONT></TD></TR>

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   <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman">&nbsp;</FONT></TD></TR>

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   <TD STYLE="width: 30%; white-space: nowrap; text-align: center; border-bottom: Black 1pt solid"><FONT size=2 face="Times New Roman">/s/ Donald W. Blair</FONT></TD>

   <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman">Director</FONT></TD></TR>

<TR vAlign=bottom>

   <TD width="30%" noWrap align=center><FONT size=2 face="Times New Roman">Donald W. Blair</FONT></TD>

   <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD width="69%" noWrap align=left></TD></TR>

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   <TD width="30%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman">&nbsp;</FONT></TD></TR>

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   <TD STYLE="width: 30%; white-space: nowrap; text-align: center; border-bottom: Black 1pt solid"><FONT size=2 face="Times New Roman">/s/ Leslie A. Brun</FONT></TD>

   <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman">Director</FONT></TD></TR>

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   <TD width="30%" noWrap align=center><FONT size=2 face="Times New Roman">Leslie A. Brun</FONT></TD>

   <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD width="69%" noWrap align=left></TD></TR>

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   <TD width="30%" noWrap align=center><FONT size=2 face="Times New Roman">&nbsp;</FONT></TD>

   <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD></TR>

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   <TD STYLE="width: 30%; white-space: nowrap; text-align: center; border-bottom: Black 1pt solid"><FONT size=2 face="Times New Roman">/s/ Stephanie A. Burns</FONT></TD>

   <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman">Director</FONT></TD></TR>

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   <TD width="30%" noWrap align=center><FONT size=2 face="Times New Roman">Stephanie A. Burns</FONT></TD>

   <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD width="69%" noWrap align=left></TD></TR>

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   <TD width="30%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman">&nbsp;</FONT></TD></TR>

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   <TD STYLE="width: 30%; white-space: nowrap; text-align: center; border-bottom: Black 1pt solid"><FONT size=2 face="Times New Roman">/s/ Richard T. Clark</FONT></TD>

   <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman">Director</FONT></TD></TR>

<TR vAlign=bottom>

   <TD width="30%" noWrap align=center><FONT size=2 face="Times New Roman">Richard T. Clark</FONT></TD>

   <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD width="69%" noWrap align=left></TD></TR>

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   <TD width="30%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD width="69%" noWrap align=left>&nbsp;</TD></TR>

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   <TD STYLE="width: 30%; white-space: nowrap; text-align: center; border-bottom: Black 1pt solid"><FONT size=2 face="Times New Roman">/s/ Robert F. Cummings, Jr.</FONT></TD>

   <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman">Director</FONT></TD></TR>

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   <TD width="30%" noWrap align=center><FONT size=2 face="Times New Roman">Robert F. Cummings, Jr.</FONT></TD>

   <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD width="69%" noWrap align=left></TD></TR>



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   <TD STYLE="width: 30%; white-space: nowrap; text-align: center; border-bottom: Black 1pt solid"><FONT size=2 face="Times New Roman">/s/ Roger W. Ferguson, Jr.</FONT></TD>

   <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman">Director</FONT></TD></TR>

<TR vAlign=bottom>

   <TD width="30%" noWrap align=center><FONT size=2 face="Times New Roman">Roger W. Ferguson, Jr.</FONT></TD>

   <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD width="69%" noWrap align=left></TD></TR>

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   <TD width="30%" noWrap align=center><FONT size=2 face="Times New Roman">&nbsp;</FONT></TD>

   <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD></TR>

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   <TD STYLE="width: 30%; white-space: nowrap; text-align: center; border-bottom: Black 1pt solid"><FONT size=2 face="Times New Roman">/s/ Deborah A. Henretta</FONT></TD>

   <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman">Director</FONT></TD></TR>

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   <TD width="30%" noWrap align=center><FONT size=2 face="Times New Roman">Deborah A. Henretta</FONT></TD>

   <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD width="69%" noWrap align=left></TD></TR>

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   <TD width="30%" noWrap align=center><FONT size=2 face="Times New Roman">&nbsp;</FONT></TD>

   <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD></TR>

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   <TD STYLE="width: 30%; white-space: nowrap; text-align: center; border-bottom: Black 1pt solid"><FONT size=2 face="Times New Roman">/s/ Daniel P. Huttenlocher</FONT></TD>

   <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman">Director</FONT></TD></TR>

<TR vAlign=bottom>

   <TD width="30%" noWrap align=center><FONT size=2 face="Times New Roman">Daniel P. Huttenlocher</FONT></TD>

   <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD width="69%" noWrap align=left></TD></TR>

<TR vAlign=bottom>

   <TD width="30%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman">&#8239;</FONT></TD>

   <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD></TR>

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   <TD STYLE="width: 30%; white-space: nowrap; text-align: center; border-bottom: Black 1pt solid"><FONT size=2 face="Times New Roman">/s/ Kurt M. Landgraf</FONT></TD>

   <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman">Director</FONT></TD></TR>

<TR vAlign=bottom>

   <TD width="30%" noWrap align=center><FONT size=2 face="Times New Roman">Kurt M. Landgraf</FONT></TD>

   <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD width="69%" noWrap align=left></TD></TR>

<TR vAlign=bottom>

   <TD width="30%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman">&nbsp;</FONT></TD>

   <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD></TR>

<TR vAlign=bottom>

   <TD STYLE="width: 30%; white-space: nowrap; text-align: center; border-bottom: Black 1pt solid"><FONT size=2 face="Times New Roman">/s/ Kevin J. Martin</FONT></TD>

   <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman">Director</FONT></TD></TR>

<TR vAlign=bottom>

   <TD width="30%" noWrap align=center><FONT size=2 face="Times New Roman">Kevin J. Martin</FONT></TD>

   <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD width="69%" noWrap align=left></TD></TR>

<TR vAlign=bottom>

   <TD width="30%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman">&nbsp;</FONT></TD></TR>

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   <TD STYLE="width: 30%; white-space: nowrap; text-align: center; border-bottom: Black 1pt solid"><FONT size=2 face="Times New Roman">/s/ Deborah D. Rieman</FONT></TD>

   <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman">Director</FONT></TD></TR>

<TR vAlign=bottom>

   <TD width="30%" noWrap align=center><FONT size=2 face="Times New Roman">Deborah D. Rieman</FONT></TD>

   <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD width="69%" noWrap align=left></TD></TR>

<TR vAlign=bottom>

   <TD width="30%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman">&#8239;</FONT></TD></TR>

<TR vAlign=bottom>

   <TD STYLE="width: 30%; white-space: nowrap; text-align: center; border-bottom: Black 1pt solid"><FONT size=2 face="Times New Roman">/s/ Hansel E. Tookes II</FONT></TD>

   <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman">Director</FONT></TD></TR>

<TR vAlign=bottom>

   <TD width="30%" noWrap align=center><FONT size=2 face="Times New Roman">Hansel E. Tookes II</FONT></TD>

   <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD width="69%" noWrap align=left></TD></TR>

<TR vAlign=bottom>

   <TD width="30%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman">&nbsp;</FONT></TD></TR>

<TR vAlign=bottom>

   <TD STYLE="width: 30%; white-space: nowrap; text-align: center; border-bottom: Black 1pt solid"><FONT size=2 face="Times New Roman">/s/ Mark S. Wrighton</FONT></TD>

   <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman">Director</FONT></TD></TR>

<TR vAlign=bottom>

   <TD width="30%" noWrap align=center><FONT size=2 face="Times New Roman">Mark S. Wrighton</FONT></TD>

   <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD width="69%" noWrap align=left></TD></TR></TABLE>

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<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>corning3902661-ex51.htm
<DESCRIPTION>OPINION OF COUNSEL
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<P style="TEXT-ALIGN: right"><B><FONT size=2 face="Times New Roman">EXHIBIT 5.1</FONT></B></P>

<P style="TEXT-ALIGN: center"><FONT size=2 face="Times New Roman">April 30, 2021</FONT></P>

<P style="TEXT-ALIGN: left"><FONT size=2 face="Times New Roman">Securities and Exchange Commission <BR>450 Fifth Street, NW<BR></FONT><FONT size=2 face="Times New Roman">Washington, DC 20549</FONT></P>

<P style="TEXT-ALIGN: left"><FONT size=2 face="Times New Roman">Ladies and Gentlemen:</FONT></P>

<P STYLE="text-indent: 15pt; text-align: left"><FONT size=2 face="Times New Roman">I am Vice President and Corporate Secretary of Corning Incorporated (the &#8220;Company&#8221;) and am familiar with the preparation and filing of a Registration Statement on Form S-8 (the &#8220;Registration Statement&#8221;) under the Securities Act of 1933, as amended, with respect to an aggregate of 38,000,000 shares of Corning&#8217;s Common Stock, $0.50 par value (&#8220;Common Stock&#8221;), subject to adjustment, to be offered by the Company pursuant to the 2021 Long-Term Incentive Plan (the &#8220;Plan&#8221;) described in the Registration Statement.</FONT></P>

<P STYLE="text-indent: 15pt; text-align: left"><FONT size=2 face="Times New Roman">In this connection, I have examined the originals, or copies certified to my satisfaction, of such corporate records of the Company, certificates of public officials and officers of the Company, and other documents as I deemed pertinent as a basis for the opinions hereinafter expressed.</FONT></P>

<P STYLE="text-indent: 15pt; text-align: left"><FONT size=2 face="Times New Roman">Based upon the foregoing, and having regard for such legal considerations as I have deemed relevant, I am of the opinion that: </FONT></P>

<P STYLE="text-indent: 15pt; text-align: left"><FONT size=2 face="Times New Roman">1. The Company is a corporation duly incorporated and validly existing under the laws of the State of New York.</FONT></P>

<P STYLE="text-indent: 15pt; text-align: left"><FONT size=2 face="Times New Roman">2. The shares of the Company&#8217;s Common Stock have been duly authorized and, upon issuance and delivery, and payment therefor, if any, pursuant to terms of the Plan and the awards issued pursuant to the Plan, will be validly issued, fully paid and non-assessable.</FONT></P>

<P STYLE="text-indent: 15pt; text-align: left"><FONT size=2 face="Times New Roman">My opinions expressed above are limited to the laws of the State of New York.</FONT></P>

<P STYLE="text-indent: 15pt; text-align: left"><FONT size=2 face="Times New Roman">I hereby consent to the filing of this opinion as an Exhibit to the Registration Statement referred to above and further consent to the use of my name under the caption &#8220;Interests of Named Experts and Counsel&#8221; in the Registration Statement.</FONT></P>


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   <P style="TEXT-ALIGN: left"><FONT size=2 face="Times New Roman">Very truly yours,</FONT></P>





   <P style="TEXT-ALIGN: left"><FONT size=2 face="Times New Roman">/s/ Linda E. Jolly</FONT></P></TD></TR></TABLE>

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<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>corning3902661-ex231.htm
<DESCRIPTION>CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
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<P style="TEXT-ALIGN: right"><B><FONT size=2 face="Times New Roman">EXHIBIT 23.1</FONT></B></P>

<P style="TEXT-ALIGN: center"><B><FONT size=2 face="Times New Roman">CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</FONT></B></P>

<P style="TEXT-ALIGN: left"><FONT size=2 face="Times New Roman">We hereby consent to the incorporation by reference in this Registration Statement on Form S-8 of Corning Incorporated of our report dated February 12, 2021 relating to the financial statements, financial statement schedule and the effectiveness of internal control over financial reporting, which appears in Corning Incorporated&#8217;s Annual Report on Form 10-K for the year ended December 31, 2020.</FONT></P>

<P style="TEXT-ALIGN: left"><B><FONT size=2 face="Times New Roman">/s/ PricewaterhouseCoopers LLP<BR></FONT></B><FONT size=2 face="Times New Roman">New York, New York <BR>April 30, 2021</FONT></P>

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