<SEC-DOCUMENT>0001206774-18-001804-index.html : 20180605
<SEC-HEADER>0001206774-18-001804.hdr.sgml : 20180605
<ACCEPTANCE-DATETIME>20180605161639
ACCESSION NUMBER:		0001206774-18-001804
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20180605
DATE AS OF CHANGE:		20180605
EFFECTIVENESS DATE:		20180605

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:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-225437
		FILM NUMBER:		18881306

	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>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>eastman3427781-s8.htm
<DESCRIPTION>INITIAL REGISTRATION STATEMENT FOR SECURITIES TO BE OFFERED TO EMPLOYEES
<TEXT>
Document 1 - file: eastman3427781-s8.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>eastman3427781-ex51.htm
<DESCRIPTION>OPINION OF SHARON E. UNDERBERG
<TEXT>
Document 2 - file: eastman3427781-ex51.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>eastman3427781-ex231.htm
<DESCRIPTION>CONSENT OF PRICEWATERHOUSECOOPERS LLP
<TEXT>
Document 3 - file: eastman3427781-ex231.htm

</DOCUMENT>
</SEC-DOCUMENT>