<SEC-DOCUMENT>0001209191-13-043578.txt : 20130910
<SEC-HEADER>0001209191-13-043578.hdr.sgml : 20130910
<ACCEPTANCE-DATETIME>20130909185218
ACCESSION NUMBER:		0001209191-13-043578
CONFORMED SUBMISSION TYPE:	D
PUBLIC DOCUMENT COUNT:		1
ITEM INFORMATION:		Rule 506
FILED AS OF DATE:		20130910
DATE AS OF CHANGE:		20130909
EFFECTIVENESS DATE:		20130910

FILER:

	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

	FILING VALUES:
		FORM TYPE:		D
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	021-202563
		FILM NUMBER:		131086601

	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
</SEC-HEADER>
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    <offeringData>
        <industryGroup>
            <industryGroupType>Other Technology</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>Over $100,000,000</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06</item>
        </federalExemptionsExclusions>
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            </newOrAmendment>
            <dateOfFirstSale>
                <value>2013-08-23</value>
            </dateOfFirstSale>
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        <durationOfOffering>
            <moreThanOneYear>false</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isEquityType>true</isEquityType>
            <isOptionToAcquireType>true</isOptionToAcquireType>
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        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
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        </businessCombinationTransaction>
        <minimumInvestmentAccepted>0</minimumInvestmentAccepted>
        <salesCompensationList></salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>Indefinite</totalOfferingAmount>
            <totalAmountSold>17190245</totalAmountSold>
            <totalRemaining>Indefinite</totalRemaining>
            <clarificationOfResponse>Includes common stock and warrants to purchase common stock, issued to certain creditors on account of unsecured claims under Chapter 11 Plan of the Company and certain subsidiaries, and common stock issuable on exercise of such warrants.</clarificationOfResponse>
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        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
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        </investors>
        <salesCommissionsFindersFees>
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                <issuerName>Eastman Kodak Company</issuerName>
                <signatureName>Patrick M. Sheller</signatureName>
                <nameOfSigner>Patrick M. Sheller</nameOfSigner>
                <signatureTitle>General Counsel, Secretary, Chief Admin. Officer &amp; SVP</signatureTitle>
                <signatureDate>2013-09-09</signatureDate>
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</DOCUMENT>
</SEC-DOCUMENT>
