<SEC-DOCUMENT>0001209191-13-044231.txt : 20130913
<SEC-HEADER>0001209191-13-044231.hdr.sgml : 20130913
<ACCEPTANCE-DATETIME>20130913183158
ACCESSION NUMBER:		0001209191-13-044231
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20130903
FILED AS OF DATE:		20130913
DATE AS OF CHANGE:		20130913

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			EASTMAN KODAK CO
		CENTRAL INDEX KEY:			0000031235
		STANDARD INDUSTRIAL CLASSIFICATION:	PHOTOGRAPHIC EQUIPMENT & SUPPLIES [3861]
		IRS NUMBER:				160417150
		STATE OF INCORPORATION:			NJ
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		343 STATE ST
		CITY:			ROCHESTER
		STATE:			NY
		ZIP:			14650-0910
		BUSINESS PHONE:		7167244000

	MAIL ADDRESS:	
		STREET 1:		343 STATE STREET
		CITY:			ROCHESTER
		STATE:			NY
		ZIP:			14650

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			SMITH DEREK S
		CENTRAL INDEX KEY:			0001586755

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-00087
		FILM NUMBER:		131097306

	MAIL ADDRESS:	
		STREET 1:		280 PARK AVENUE, 5TH FLOOR EAST
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>c598314_3x0.xml
<DESCRIPTION>MAIN DOCUMENT DESCRIPTION
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0206</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2013-09-03</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0000031235</issuerCik>
        <issuerName>EASTMAN KODAK CO</issuerName>
        <issuerTradingSymbol>KODK</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001586755</rptOwnerCik>
            <rptOwnerName>SMITH DEREK S</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>280 PARK AVENUE</rptOwnerStreet1>
            <rptOwnerStreet2>5TH FLOOR EAST</rptOwnerStreet2>
            <rptOwnerCity>NEW YORK</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>10017</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
                <footnoteId id="F1"/>
                <footnoteId id="F2"/>
                <footnoteId id="F3"/>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>6082572</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>See Explanations and Responses</value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <derivativeTable></derivativeTable>

    <footnotes>
        <footnote id="F1">The filing of this Form 3 shall not be construed as an admission that Mr. Derek Smith is or was for the purposes of Section 16(a) of the Securities Exchange Act of 1934, as amended (the &quot;Exchange Act&quot;), or otherwise the beneficial owner of any of the shares of Common Stock, par value $0.01 per share (the &quot;Common Stock&quot;) of Eastman Kodak Company  (the &quot;Issuer&quot;).  Pursuant to Rule 16a-1(a)(4) of the Exchange Act, Mr. Smith disclaims such beneficial ownership, except to the extent of his pecuniary interest.</footnote>
        <footnote id="F2">Mr. Smith has an indirect pecuniary interest in the Common Stock through his proportionate ownership of (i) limited partnership interests in Blue Mountain Credit Alternatives Fund L.P., which in turn owns limited partnership interests in Blue Mountain Credit Alternatives Master Fund L.P. (&quot;BMCA&quot;), which is the direct beneficial owner of 2,695,948 shares of Common Stock, (ii) limited partnership interests in BlueMountain Long/Short Credit Fund L.P., which in turn owns a limited partnership interest in BlueMountain Long/Short Credit Master Fund L.P. (&quot;Long/Short Credit&quot;) which is the direct beneficial owner of 1,055,572 shares of Common Stock, (iii) membership interests in BlueMountain Timberline Onshore, LLC which in turn owns shares of BlueMountain Timberline Ltd. (&quot;Timberline&quot;), which is the direct beneficial owner of 293,059 shares of Common Stock, (cont'd in Footnote 3)</footnote>
        <footnote id="F3">(iv) limited partnership interests in BlueMountain Credit Opportunties Fund I L.P. which in turn owns a limited partnership interest in BlueMountain Credit Opportunities Master Fund I L.P. (&quot;COF&quot;), which is the direct beneficial owner of 1,719,358 shares of Common Stock, (v) limited partnership interests in BlueMountain Distressed Fund L.P., which in turn owns a limited partnership interest in BlueMountain Distressed Master Fund L.P. (&quot;Distressed&quot; and together with BMCA, Long/Short Credit, Timberline and COF, the &quot;BlueMountain Funds&quot;), which is the direct beneficial owner of 318,635 shares of Common Stock, and (vi) membership interests in BlueMountain GP Holdings, LLC, the sole beneficial owner of the general partners of each BlueMountain Fund, who has in indirect profits interest in the shares of Common Stock owned by the BlueMountain Funds.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Derek Smith</signatureName>
        <signatureDate>2013-09-13</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
