<SEC-DOCUMENT>0001206774-18-001804.txt : 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
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   <TD width="100%" noWrap align=center><B><FONT size=2 face="Times New Roman">As filed with the Securities and Exchange Commission on June 5, 2018</FONT></B></TD></TR>
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   <TD width="100%" noWrap align=right><B><FONT size=2 face="Times New Roman">Registration Statement No. 333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></B></TD></TR>
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<P style="TEXT-ALIGN: center"><B><FONT size=4 face="Times New Roman">UNITED STATES<BR>SECURITIES AND EXCHANGE COMMISSION<BR></FONT></B><B><FONT size=3 face="Times New Roman">Washington, D.C. 20549<BR></FONT></B><FONT size=3 face="Times New Roman">_____________________</FONT></P>
<P style="TEXT-ALIGN: center"><B><FONT size=4 face="Times New Roman">FORM S-8<BR></FONT></B><B><FONT size=4 face="Times New Roman">REGISTRATION STATEMENT<BR></FONT></B><B><I><FONT size=3 face="Times New Roman">UNDER<BR></FONT></I></B><B><I><FONT size=3 face="Times New Roman">THE SECURITIES ACT OF 1933<BR></FONT></I></B><FONT size=3 face="Times New Roman">___________________</FONT></P>
<P style="TEXT-ALIGN: center"><B><FONT size=5 face="Times New Roman">Eastman Kodak Company<BR></FONT></B><B><FONT size=2 face="Times New Roman">(Exact name of registrant as specified in its charter)<BR></FONT></B><FONT size=3 face="Times New Roman">____________________</FONT></P>
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   <TD width="50%" noWrap align=center><B><FONT size=2 face="Times New Roman">New Jersey</FONT></B></TD>
   <TD width="50%" noWrap align=center><B><FONT size=2 face="Times New Roman">16-0417150</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">(IRS 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 Number)</FONT></B></TD></TR></TABLE>

<P style="TEXT-ALIGN: center"><B><FONT size=2 face="Times New Roman">343 State Street<BR>Rochester, New York 14650<BR></FONT></B><B><FONT size=1 face="Times New Roman">(Address of principal executive offices and zip code)<BR></FONT></B><FONT size=3 face="Times New Roman">____________________</FONT></P>
<P style="TEXT-ALIGN: center"><B><FONT size=3 face="Times New Roman">Eastman Kodak Company 2013 Omnibus Incentive Plan, as amended<BR></FONT></B><B><FONT size=1 face="Times New Roman">(Full title of the plan)<BR></FONT></B><FONT size=3 face="Times New Roman">____________________</FONT></P>
<P style="TEXT-ALIGN: center"><B><FONT size=2 face="Times New Roman">Sharon E. Underberg<BR></FONT></B><B><FONT size=2 face="Times New Roman">General Counsel, Secretary and Senior Vice President<BR>Eastman Kodak Company<BR>343 State Street<BR>Rochester, New York 14650<BR>(585) 724-4000<BR></FONT></B><B><FONT size=1 face="Times New Roman">(Name, address and telephone number, including area code, of agent for service)<BR></FONT></B><FONT size=3 face="Times New Roman">____________________</FONT></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 style="BORDER-TOP: #000000 0px solid; BORDER-LEFT: #000000 0px solid" width="31%" noWrap align=left><FONT size=2 face="Times New Roman">Large accelerated filer</FONT></TD>
   <TD style="BORDER-TOP: #000000 0px solid" width="1%" noWrap align=right><FONT size=2 face="Times New Roman">&#9744;</FONT></TD>
   <TD style="BORDER-TOP: #000000 0px solid; BORDER-RIGHT: medium none; BORDER-BOTTOM: medium none; BORDER-LEFT: medium none" width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
   <TD style="BORDER-TOP: #000000 0px solid" width="31%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
   <TD style="BORDER-TOP: #000000 0px solid" width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
   <TD style="BORDER-TOP: #000000 0px solid; BORDER-RIGHT: medium none; BORDER-BOTTOM: medium none; BORDER-LEFT: medium none" width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
   <TD style="BORDER-TOP: #000000 0px solid" width="33%" noWrap align=left><FONT size=2 face="Times New Roman">Accelerated filer</FONT></TD>
   <TD style="BORDER-TOP: #000000 0px solid; BORDER-RIGHT: #000000 0px solid" width="1%" noWrap align=right><FONT size=2 face="Times New Roman">&#9746;</FONT></TD></TR>
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   <TD style="BORDER-BOTTOM: #000000 0px solid; BORDER-LEFT: #000000 0px solid" width="31%" noWrap align=left><FONT size=2 face="Times New Roman">Non-accelerated filer</FONT></TD>
   <TD style="BORDER-BOTTOM: #000000 0px solid" width="1%" noWrap align=right><FONT size=2 face="Times New Roman">&#9744;</FONT></TD>
   <TD style="BORDER-TOP: medium none; BORDER-RIGHT: medium none; BORDER-BOTTOM: #000000 0px solid; BORDER-LEFT: medium none" width="1%" noWrap align=left><FONT size=2 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
   <TD style="BORDER-BOTTOM: #000000 0px solid" width="31%" noWrap align=left><FONT size=2 face="Times New Roman">(Do not check if a smaller reporting company)</FONT></TD>
   <TD style="BORDER-BOTTOM: #000000 0px solid" width="1%" noWrap align=left><FONT size=2 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
   <TD style="BORDER-TOP: medium none; BORDER-RIGHT: medium none; BORDER-BOTTOM: #000000 0px solid; BORDER-LEFT: medium none" width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
   <TD style="BORDER-BOTTOM: #000000 0px solid" width="33%" noWrap align=left><FONT size=2 face="Times New Roman">Smaller reporting company</FONT></TD>
   <TD style="BORDER-RIGHT: #000000 0px solid; BORDER-BOTTOM: #000000 0px solid" width="1%" noWrap align=right><FONT size=2 face="Times New Roman">&#9744;</FONT></TD></TR>
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   <TD width="31%" 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 style="BORDER-TOP: medium none; BORDER-RIGHT: medium none; BORDER-BOTTOM: medium none; BORDER-LEFT: medium none" width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
   <TD width="31%" 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 style="BORDER-TOP: medium none; BORDER-RIGHT: medium none; BORDER-BOTTOM: medium none; BORDER-LEFT: medium none" width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
   <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman">Emerging growth company</FONT></TD>
   <TD width="1%" noWrap align=right><FONT size=2 face="Times New Roman">&#9744;</FONT></TD></TR></TABLE>
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<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 size=2 face="Times New Roman">&#9744;</FONT></FONT></P>
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   <TD NOWRAP STYLE="width: 100%; text-align: center; border-top: Black 1pt solid; border-bottom: Black 1pt solid"><B><FONT size=2 face="Times New Roman">&nbsp;<BR>CALCULATION OF REGISTRATION FEE<BR>&nbsp;</FONT></B></TD></TR></TABLE><BR>

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   <TD NOWRAP STYLE="width: 23%; text-align: center; border-bottom: Black 1pt solid; border-top: Black 1pt solid"><B><FONT size=2 face="Times New Roman">Title of Securities<BR>to be Registered</FONT></B></TD>
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   <TD NOWRAP STYLE="width: 18%; text-align: center; border-bottom: Black 1pt solid; border-left: Black 1pt solid; border-top: Black 1pt solid"><B><FONT size=2 face="Times New Roman">Proposed<BR>Maximum<BR>Offering Price<BR>Per Share<SUP>(2)</SUP></FONT></B></TD>
   <TD NOWRAP STYLE="width: 18%; text-align: center; border-bottom: Black 1pt solid; border-left: Black 1pt solid; border-top: Black 1pt solid"><B><FONT size=2 face="Times New Roman">Proposed<BR>Maximum<BR>Aggregate<BR>Offering Price</FONT></B></TD>
   <TD NOWRAP STYLE="width: 18%; text-align: center; border-bottom: Black 1pt solid; border-left: Black 1pt solid; border-top: Black 1pt solid"><B><FONT size=2 face="Times New Roman">Amount of<BR>Registration Fee</FONT></B></TD></TR>
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   <P style="TEXT-ALIGN: left"><FONT size=2 face="Times New Roman">Common Stock, par value $0.01 per share, under the Eastman Kodak Company 2013 Omnibus Incentive Plan, as amended</FONT></P></TD>
   <TD NOWRAP STYLE="width: 20%; text-align: center; border-bottom: Black 1pt solid; border-left: Black 1pt solid"><FONT size=2 face="Times New Roman"><FONT size=2 face="Times New Roman">1,000,000</FONT></FONT></TD>
   <TD NOWRAP STYLE="width: 18%; text-align: center; border-bottom: Black 1pt solid; border-left: Black 1pt solid"><FONT size=2 face="Times New Roman"><FONT size=2 face="Times New Roman">$5.15</FONT></FONT></TD>
   <TD NOWRAP STYLE="width: 18%; text-align: center; border-bottom: Black 1pt solid; border-left: Black 1pt solid"><FONT size=2 face="Times New Roman"><FONT size=2 face="Times New Roman">$5,150,000</FONT></FONT></TD>
   <TD NOWRAP STYLE="width: 18%; text-align: center; border-bottom: Black 1pt solid; border-left: Black 1pt solid"><FONT size=2 face="Times New Roman"><FONT size=2 face="Times New Roman">$641.18</FONT></FONT></TD></TR></TABLE>
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   <TD vAlign=top width="2%" noWrap><FONT size=2 face="Times New Roman">(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
   <TD width="98%">
   <P align=left><FONT size=2 face="Times New Roman">Pursuant to Rule 416 under the Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;), this Registration Statement also covers an indeterminate number of additional shares of common stock which may be issued pursuant to the terms of the Eastman Kodak Company 2013 Omnibus Incentive Plan, as amended, in order to prevent dilution resulting from adjustments in the event of a stock split, stock dividend, reorganization, recapitalization or similar adjustments of common stock.</FONT></P></TD></TR>
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   <TD>&nbsp;</TD></TR>
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   <TD vAlign=top width="2%" noWrap><FONT size=2 face="Times New Roman">(2)</FONT></TD>
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   <P align=left><FONT size=2 face="Times New Roman">Estimated solely for the purpose of calculating the registration fee in accordance with Rule 457(c) and Rule 457(h) of the Securities Act on the basis of the average of the high and low prices of the Registrant&#8217;s common stock as reported on the NYSE on June 1, 2018.</FONT></P></TD></TR></TABLE><BR>
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<P style="TEXT-ALIGN: center"><B><FONT size=2 face="Times New Roman">STATEMENT PURSUANT TO<BR>GENERAL INSTRUCTION E TO FORM S-8<BR>REGISTRATION OF ADDITIONAL SECURITIES</FONT></B></P>
<P STYLE="text-align: left; text-indent: 15pt"><FONT size=2 face="Times New Roman">The purpose of this Registration Statement is to register additional shares for issuance under the Eastman Kodak Company 2013 Omnibus Incentive Plan, as amended. This Registration Statement is submitted in accordance with General Instruction E to Form S-8 regarding registration of additional securities, and pursuant to such instruction, the contents of the registration statement on Form S-8 (Registration No. 333-190957), filed with the Securities and Exchange Commission on September 3, 2013, are incorporated herein by reference, except for Part II, Item 3 &#8211; Incorporation of Documents by Reference, Item 5&#8211;Interests of Named Experts and Counsel and Item 8 &#8211; Exhibits.</FONT></P>
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<P style="TEXT-ALIGN: center"><B><FONT size=2 face="Times New Roman">PART II</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-align: left; text-indent: 15pt"><FONT size=2 face="Times New Roman">The following documents filed by Eastman Kodak Company (the &#8220;Company&#8221;) with the Securities and Exchange Commission (the &#8220;Commission&#8221;) are incorporated by reference herein (except for portions thereof furnished or otherwise not filed with the Commission, which are deemed not to be incorporated by reference into this Registration Statement):</FONT></P>
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   <TD style="BORDER-TOP: medium none; BORDER-RIGHT: medium none; BORDER-BOTTOM: medium none; BORDER-LEFT: medium none" vAlign=top width="1%" noWrap><FONT size=2 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
   <TD vAlign=top width="1%" noWrap><FONT size=2 face="Times New Roman">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
   <TD width="98%">
   <P align=left><FONT size=2 face="Times New Roman">The Company&#8217;s Annual Report on Form 10-K for the year ended December 31, 2017 filed on March 15, 2018;<BR>&nbsp;</FONT></P></TD></TR>
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   <TD style="BORDER-TOP: medium none; BORDER-RIGHT: medium none; BORDER-BOTTOM: medium none; BORDER-LEFT: medium none" vAlign=top width="1%" noWrap><FONT size=2 face="Times New Roman"></FONT></TD>
   <TD vAlign=top width="1%" noWrap><FONT size=2 face="Times New Roman">(b)</FONT></TD>
   <TD width="98%">
   <P align=left><FONT size=2 face="Times New Roman">The Company&#8217;s Quarterly Report on Form 10-Q for the quarterly period ended March 31, 2018, filed on May 10, 2018;<BR>&nbsp;</FONT></P></TD></TR>
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   <TD style="BORDER-TOP: medium none; BORDER-RIGHT: medium none; BORDER-BOTTOM: medium none; BORDER-LEFT: medium none" vAlign=top width="1%" noWrap><FONT size=2 face="Times New Roman"></FONT></TD>
   <TD vAlign=top width="1%" noWrap><FONT size=2 face="Times New Roman">(c)</FONT></TD>
   <TD width="98%">
   <P align=left><FONT size=2 face="Times New Roman">The Company&#8217;s Current Reports on Form 8-K filed on March 15, 2018, April 9, 2018, May 9, 2018 and May 24, 2018; and<BR>&nbsp;</FONT></P></TD></TR>
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   <TD vAlign=top width="1%" noWrap><FONT size=2 face="Times New Roman">(d)</FONT></TD>
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   <P align=left><FONT size=2 face="Times New Roman">The description of the Company&#8217;s Common Stock contained in the Company&#8217;s Registration Statement on Form 8-A filed on September 3, 2013, including the description of the Company&#8217;s Common Stock contained in the Company&#8217;s Registration Statement on Form S-8 filed on September 3, 2013 and incorporated by reference therein, and any amendments or reports filed for the purpose of updating that description.</FONT></P></TD></TR></TABLE>
<P STYLE="text-align: left; text-indent: 15pt"><FONT size=2 face="Times New Roman">All documents 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;) subsequent to the effective date of this Registration Statement (except for the portions thereof furnished or otherwise not filed with the Commission which are deemed not to be incorporated by reference into this Registration Statement), but prior to the filing of a post-effective amendment to this Registration Statement indicating that all securities offered hereby have been sold or de-registering all securities then remaining unsold, shall be deemed to be incorporated by reference herein and to be a part hereof from the date of filing of such documents.</FONT></P>
<P STYLE="text-align: left; text-indent: 15pt"><FONT size=2 face="Times New Roman">Any statement contained in a document incorporated or deemed to be incorporated herein by reference shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein or in any other subsequently filed document which also is or is deemed to be incorporated herein by reference modifies or supersedes such statement.</FONT></P>
<P style="TEXT-ALIGN: center"><FONT size=2 face="Times New Roman">II-4</FONT></P>
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<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-align: left; text-indent: 15pt"><FONT size=2 face="Times New Roman">The legality of securities being offered hereby will be passed upon by Sharon E. Underberg, General Counsel, Secretary and Senior Vice President of the Company. Ms. Underberg is eligible to participate in the Eastman Kodak Company 2013 Omnibus Incentive Plan, as amended (the &#8220;Plan&#8221;), and pursuant to Ms. Underberg&#8217;s employment agreement, the Company is obligated to make annual equity award grants to her pursuant to the Plan.</FONT></P>
<P style="TEXT-ALIGN: left"><B><FONT size=2 face="Times New Roman">Item 8. Exhibits.</FONT></B></P>
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   <TD NOWRAP COLSPAN="2" STYLE="text-align: center"><FONT size=2 face="Times New Roman">Exhibit</FONT></TD>
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   <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; text-align: center"><FONT size=2 face="Times New Roman">No.</FONT></TD>
   <TD STYLE="text-align: center"><FONT size=2 face="Times New Roman"></FONT></TD>
   <TD STYLE="border-bottom: Black 1pt solid; text-align: center"><FONT size=2 face="Times New Roman">Description</FONT></TD></TR>
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   <TD NOWRAP STYLE="vertical-align: top; text-align: right; width: 1%"><A HREF="http://www.sec.gov/Archives/edgar/data/31235/000119312513354928/d591063dex41.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">4.1</FONT></A></TD>
    <TD STYLE="width: 1%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
   <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%"><FONT size=2 face="Times New Roman"></FONT></TD>
   <TD STYLE="vertical-align: top; text-align: left; width: 97%"><A HREF="http://www.sec.gov/Archives/edgar/data/31235/000119312513354928/d591063dex41.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">Second Amended and Restated Certificate of Incorporation of Eastman Kodak Company (Incorporated by reference to Exhibit 4.1 of the Company&#8217;s Registration Statement on Form S-8 as filed on September 3, 2013).</FONT></A><BR>&nbsp;</TD></TR>
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   <TD NOWRAP STYLE="vertical-align: top; text-align: right"><A HREF="http://www.sec.gov/Archives/edgar/data/31235/000156459016029358/kodk-ex31_26.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">4.2</FONT></A></TD>
    <TD>&nbsp;</TD>
   <TD NOWRAP STYLE="vertical-align: top; text-align: left"><FONT size=2 face="Times New Roman"></FONT></TD>
   <TD STYLE="vertical-align: top; text-align: left"><A HREF="http://www.sec.gov/Archives/edgar/data/31235/000156459016029358/kodk-ex31_26.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">Certificate of Amendment to the Second Amended and Restated Certificate of Incorporation of Eastman Kodak Company (Incorporated by reference to Exhibit 3.1 of the Company&#8217;s Current Report on Form 8-K as filed on November 16, 2016).</FONT></A><BR>&nbsp;</TD></TR>
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   <TD NOWRAP STYLE="vertical-align: top; text-align: right"><A HREF="http://www.sec.gov/Archives/edgar/data/31235/000156459017011692/kodk-ex31_6.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">4.3</FONT></A></TD>
    <TD>&nbsp;</TD>
   <TD NOWRAP STYLE="vertical-align: top; text-align: left"><FONT size=2 face="Times New Roman"></FONT></TD>
   <TD STYLE="vertical-align: top; text-align: left"><A HREF="http://www.sec.gov/Archives/edgar/data/31235/000156459017011692/kodk-ex31_6.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">Fourth Amended and Restated By-laws of Eastman Kodak Company (Incorporated by reference to Exhibit 3.1 of the Company&#8217;s Current Report on Form 8-K as filed on May 25, 2017).</FONT></A><BR>&nbsp;</TD></TR>
<TR vAlign=bottom>
   <TD NOWRAP STYLE="vertical-align: top; text-align: right"><A HREF="http://www.sec.gov/Archives/edgar/data/31235/000119312513355253/d591061dex41.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">4.4</FONT></A></TD>
    <TD>&nbsp;</TD>
   <TD NOWRAP STYLE="vertical-align: top; text-align: left"><FONT size=2 face="Times New Roman"></FONT></TD>
   <TD STYLE="vertical-align: top; text-align: left"><A HREF="http://www.sec.gov/Archives/edgar/data/31235/000119312513355253/d591061dex41.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">Registration Rights Agreement between Eastman Kodak Company and certain stockholders listed on Schedule 1 thereto, dated September 3, 2013 (Incorporated by reference to Exhibit 4.1 of the Company&#8217;s Registration Statement on Form 8-A as filed on September 3, 2013).</FONT></A><BR>&nbsp;</TD></TR>
<TR vAlign=bottom>
   <TD NOWRAP STYLE="vertical-align: top; text-align: right"><A HREF="http://www.sec.gov/Archives/edgar/data/31235/000119312513355253/d591061dex42.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">4.5</FONT></A></TD>
    <TD>&nbsp;</TD>
   <TD NOWRAP STYLE="vertical-align: top; text-align: left"><FONT size=2 face="Times New Roman"></FONT></TD>
   <TD STYLE="vertical-align: top; text-align: left"><A HREF="http://www.sec.gov/Archives/edgar/data/31235/000119312513355253/d591061dex42.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">Warrant Agreement between Eastman Kodak Company and ComputerShare Trust Company, N.A. and ComputerShare Inc. as Warrant Agent, dated September 3, 2013 (Incorporated by reference to Exhibit 4.2 of the Company&#8217;s Registration Statement on Form 8-A as filed on September 3, 2013).</FONT></A><BR>&nbsp;</TD></TR>
<TR vAlign=bottom>
   <TD NOWRAP STYLE="vertical-align: top; text-align: right"><A HREF="http://www.sec.gov/Archives/edgar/data/31235/000156459016029358/kodk-ex41_27.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">4.6</FONT></A></TD>
    <TD>&nbsp;</TD>
   <TD NOWRAP STYLE="vertical-align: top; text-align: left"><FONT size=2 face="Times New Roman"></FONT></TD>
   <TD STYLE="vertical-align: top; text-align: left"><A HREF="http://www.sec.gov/Archives/edgar/data/31235/000156459016029358/kodk-ex41_27.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">Registration Rights Agreement by and among Eastman Kodak Company, Southeastern Asset Management, Inc., Longleaf Partners Small-Cap Fund, C2W Partners Master Fund Limited and Deseret Mutual Pension Trust, dated November 15, 2016 (Incorporated by reference to Exhibit 4.1 of the Company&#8217;s Current Report on Form 8-K as filed on November 16, 2016).</FONT></A><BR>&nbsp;</TD></TR>
<TR vAlign=bottom>
   <TD NOWRAP STYLE="vertical-align: top; text-align: right"><A HREF="http://www.sec.gov/Archives/edgar/data/31235/000119312517159882/d329572dex46.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">4.7</FONT></A></TD>
    <TD>&nbsp;</TD>
   <TD NOWRAP STYLE="vertical-align: top; text-align: left"><FONT size=2 face="Times New Roman"></FONT></TD>
   <TD STYLE="vertical-align: top; text-align: left"><A HREF="http://www.sec.gov/Archives/edgar/data/31235/000119312517159882/d329572dex46.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">Shareholder Agreement, dated as of April 17, 2017, by and among Eastman Kodak Company, Longleaf Partners Small-Cap Fund, C2W Partners Master Fund Limited, Deseret Mutual Pension Trust and Southeastern Asset Management, Inc. (Incorporated by reference to Exhibit 4.6 of the Company&#8217;s Amendment No. 2 to Registration Statement on Form S-3 as filed on May 5, 2017).</FONT></A><BR>&nbsp;</TD></TR>
<TR vAlign=bottom>
   <TD NOWRAP STYLE="vertical-align: top; text-align: right"><A HREF="http://www.sec.gov/Archives/edgar/data/31235/000119312513354928/d591063dex44.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">4.8</FONT></A></TD>
    <TD>&nbsp;</TD>
   <TD NOWRAP STYLE="vertical-align: top; text-align: left"><FONT size=2 face="Times New Roman"></FONT></TD>
   <TD STYLE="vertical-align: top; text-align: left"><A HREF="http://www.sec.gov/Archives/edgar/data/31235/000119312513354928/d591063dex44.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">Eastman Kodak Company 2013 Omnibus Incentive Plan (Incorporated by reference to Exhibit 4.4 of the Company&#8217;s Registration Statement on Form S-8 as filed on September 3, 2013). </FONT></A></TD></TR>
<TR vAlign=bottom>
   <TD NOWRAP STYLE="vertical-align: top; text-align: right"><FONT size=2 face="Times New Roman"></FONT></TD>
    <TD>&nbsp;</TD>
   <TD NOWRAP STYLE="vertical-align: top; text-align: left"><FONT size=2 face="Times New Roman"></FONT></TD>
   <TD STYLE="vertical-align: top; text-align: left"><FONT size=2 face="Times New Roman">&nbsp;</FONT></TD></TR>
<TR vAlign=bottom>
   <TD NOWRAP STYLE="text-align: right; vertical-align: top"><A HREF="http://www.sec.gov/Archives/edgar/data/31235/000156459018014313/kodk-ex991_7.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">4.9</FONT></A></TD>
    <TD>&nbsp;</TD>
   <TD NOWRAP STYLE="text-align: left; vertical-align: top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
   <TD STYLE="text-align: left; vertical-align: top"><A HREF="http://www.sec.gov/Archives/edgar/data/31235/000156459018014313/kodk-ex991_7.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">First Amendment to Eastman Kodak Company 2013 Omnibus Incentive Plan (Incorporated by reference to Exhibit 99.1 of the Company&#8217;s Current Report on Form 8-K as filed on May 24, 2018).</FONT></A></TD></TR>
<TR vAlign=bottom>
   <TD NOWRAP STYLE="text-align: right"><FONT size=2 face="Times New Roman"></FONT></TD>
    <TD>&nbsp;</TD>
   <TD NOWRAP STYLE="text-align: left"></TD>
   <TD STYLE="text-align: left"><FONT size=2 face="Times New Roman">&nbsp;</FONT></TD></TR>
<TR vAlign=bottom>
   <TD NOWRAP STYLE="text-align: right"><A HREF="eastman3427781-ex51.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">5.1*</FONT></A></TD>
    <TD>&nbsp;</TD>
   <TD NOWRAP STYLE="text-align: left"></TD>
   <TD STYLE="text-align: left"><A HREF="eastman3427781-ex51.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">Opinion of Sharon E. Underberg.</FONT></A></TD></TR>
<TR vAlign=bottom>
   <TD NOWRAP STYLE="text-align: right"><FONT size=2 face="Times New Roman"></FONT></TD>
    <TD>&nbsp;</TD>
   <TD NOWRAP STYLE="text-align: left"></TD>
   <TD STYLE="text-align: left"><FONT size=2 face="Times New Roman">&nbsp;</FONT></TD></TR>
<TR vAlign=bottom>
   <TD NOWRAP STYLE="text-align: right"><A HREF="eastman3427781-ex231.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">23.1*</FONT></A></TD>
    <TD>&nbsp;</TD>
   <TD NOWRAP STYLE="text-align: left"></TD>
   <TD STYLE="text-align: left"><A HREF="eastman3427781-ex231.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">Consent of PricewaterhouseCoopers LLP.</FONT></A></TD></TR>
<TR vAlign=bottom>
   <TD NOWRAP STYLE="text-align: right"><FONT size=2 face="Times New Roman"></FONT></TD>
    <TD>&nbsp;</TD>
   <TD NOWRAP STYLE="text-align: left"></TD>
   <TD STYLE="text-align: left"><FONT size=2 face="Times New Roman">&nbsp;</FONT></TD></TR>
<TR vAlign=bottom>
   <TD NOWRAP STYLE="text-align: right"><A HREF="eastman3427781-ex51.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">23.2*</FONT></A></TD>
    <TD>&nbsp;</TD>
   <TD NOWRAP STYLE="text-align: left"></TD>
   <TD STYLE="text-align: left"><A HREF="eastman3427781-ex51.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">Consent of Sharon E. Underberg (included in Exhibit 5.1).</FONT></A></TD></TR>
<TR vAlign=bottom>
   <TD NOWRAP STYLE="text-align: right"><FONT size=2 face="Times New Roman"></FONT></TD>
    <TD>&nbsp;</TD>
   <TD NOWRAP STYLE="text-align: left"></TD>
   <TD STYLE="text-align: left"><FONT size=2 face="Times New Roman">&nbsp;</FONT></TD></TR>
<TR vAlign=bottom>
   <TD NOWRAP STYLE="text-align: right"><A HREF="#power_of_attorney" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">24.1*</FONT></A></TD>
    <TD>&nbsp;</TD>
   <TD NOWRAP STYLE="text-align: left"></TD>
   <TD STYLE="text-align: left"><A HREF="#power_of_attorney" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">Power of Attorney (included on the signature page of this Registration Statement).</FONT></A></TD></TR></TABLE><BR>
<TABLE style="LINE-HEIGHT: 14pt; BORDER-COLLAPSE: COLLAPSE" cellSpacing=0 cellPadding=0 width="100%" border=0>

<TR>
   <TD vAlign=top width="1%" noWrap><FONT size=2 face="Times New Roman">*</FONT></TD>
   <TD width="99%">
   <P align=left><FONT size=2 face="Times New Roman">Filed herewith.</FONT></P></TD></TR></TABLE>
<P style="TEXT-ALIGN: center"><FONT size=2 face="Times New Roman">II-5</FONT></P>
<HR align=center width="100%" noShade size="2">

<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 Rochester, State of New York, on June 5, 2018.</FONT></P>
<P style="TEXT-ALIGN: left"></P>
<DIV align=right>
<TABLE style="WIDTH: 50%; LINE-HEIGHT: normal" cellSpacing=0 cellPadding=0 border=0>

<TR STYLE="vertical-align: bottom">
   <TD NOWRAP COLSPAN="3" STYLE="border-top: Black 0px solid; text-align: left"><FONT size=2 face="Times New Roman">Eastman Kodak Company</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
   <TD NOWRAP STYLE="border-top: Black 0px solid; text-align: left">&nbsp;</TD>
   <TD COLSPAN="2" NOWRAP STYLE="border-top: Black 0px solid; text-align: left">&nbsp;</TD></TR>
<TR vAlign=bottom>
   <TD style="BORDER-TOP: #000000 0px solid; BORDER-LEFT: #000000 0px solid" width="1%" noWrap align=left><FONT size=2 face="Times New Roman">By:&nbsp;&nbsp;</FONT></TD>
   <TD COLSPAN="2" NOWRAP STYLE="border-top: Black 0px solid; border-bottom: Black 1pt solid; width: 99%; text-align: left"><FONT size=2 face="Times New Roman">/s/ Sharon E. Underberg</FONT></TD></TR>
<TR vAlign=bottom>
   <TD style="BORDER-LEFT: #000000 0px solid" width="1%" align=center><FONT size=2 face="Times New Roman"></FONT></TD>
   <TD width="1%" align=center><FONT size=2 face="Times New Roman">Name:&nbsp;&nbsp;</FONT></TD>
   <TD style="BORDER-RIGHT: #000000 0px solid" width="98%" align=left><FONT size=2 face="Times New Roman">Sharon E. Underberg</FONT></TD></TR>
<TR vAlign=bottom>
   <TD style="BORDER-LEFT: #000000 0px solid" width="1%" 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">Title: </FONT></TD>
   <TD style="BORDER-RIGHT: #000000 0px solid" width="98%" noWrap align=left><FONT size=2 face="Times New Roman">General Counsel, Secretary</FONT></TD></TR>
<TR vAlign=bottom>
   <TD style="BORDER-BOTTOM: #000000 0px solid; BORDER-LEFT: #000000 0px solid" width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
   <TD style="BORDER-BOTTOM: #000000 0px solid" width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
   <TD style="BORDER-RIGHT: #000000 0px solid; BORDER-BOTTOM: #000000 0px solid" width="98%" noWrap align=left><FONT size=2 face="Times New Roman">and Senior Vice President</FONT></TD></TR></TABLE></DIV>

<P style="TEXT-ALIGN: center"><B><FONT size=2 face="Times New Roman"><A NAME="power_of_attorney"></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 hereby constitutes and appoints Sharon E. Underberg his or her true and lawful attorney-in-fact and agent, with full power of substitution and resubstitution, for him or her and in his or her name, place and stead, 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, granting unto said attorney-in-fact and agent full power and authority to do and perform each and every act and thing requisite and necessary to be done in and about the foregoing, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that said attorney-in-fact and agent, or her substitute or substitutes, may lawfully do or cause to be done by virtue hereof.</FONT></P>
<P style="TEXT-ALIGN: center"><FONT size=2 face="Times New Roman">II-6</FONT></P>
<HR align=center width="100%" noShade size="2">

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


<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 by the following persons in the capacities and on the dates indicated.</FONT></P>
<TABLE style="LINE-HEIGHT: 14pt; BORDER-COLLAPSE: COLLAPSE" cellSpacing=0 cellPadding=0 width="100%" border=0>

<TR vAlign=bottom>
   <TD WIDTH="33%" NOWRAP ALIGN="LEFT" STYLE="text-align: center"><B><FONT size=2 face="Times New Roman">Signature</FONT></B></TD>
   <TD style="BORDER-TOP: medium none; BORDER-RIGHT: medium none; BORDER-BOTTOM: medium none; BORDER-LEFT: medium none" width="1%" noWrap align=left><B><FONT size=2 face="Times New Roman"></FONT></B></TD>
   <TD width="32%" noWrap align=center><B><FONT size=2 face="Times New Roman">Title</FONT></B></TD>
   <TD style="BORDER-TOP: medium none; BORDER-RIGHT: medium none; BORDER-BOTTOM: medium none; BORDER-LEFT: medium none" width="1%" noWrap align=center><B><FONT size=2 face="Times New Roman"></FONT></B></TD>
   <TD width="33%" noWrap align=right><B><FONT size=2 face="Times New Roman">Date</FONT></B></TD></TR>
<TR>
   <TD width="100%" colSpan=5>&nbsp;</TD></TR>
<TR vAlign=bottom>
   <TD NOWRAP STYLE="width: 33%; text-align: left; border-bottom: Black 1pt solid"><FONT size=2 face="Times New Roman">/s/ Jeffrey J. Clarke</FONT></TD>
   <TD style="BORDER-TOP: medium none; BORDER-RIGHT: medium none; BORDER-BOTTOM: medium none; BORDER-LEFT: medium none" width="1%" noWrap align=left><FONT size=2 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
   <TD width="32%" noWrap align=left><FONT size=2 face="Times New Roman">Chief Executive Officer and Director</FONT></TD>
   <TD style="BORDER-TOP: medium none; BORDER-RIGHT: medium none; BORDER-BOTTOM: medium none; BORDER-LEFT: medium none" width="1%" noWrap align=left><FONT size=2 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
   <TD width="33%" noWrap align=right><FONT size=2 face="Times New Roman">June 5, 2018</FONT></TD></TR>
<TR vAlign=bottom>
   <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman">Jeffrey J. Clarke</FONT></TD>
   <TD style="BORDER-TOP: medium none; BORDER-RIGHT: medium none; BORDER-BOTTOM: medium none; BORDER-LEFT: medium none" width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
   <TD width="32%" noWrap align=left><FONT size=2 face="Times New Roman">(</FONT><I><FONT size=2 face="Times New Roman">Principal Executive Officer</FONT></I><FONT size=2 face="Times New Roman">)</FONT></TD>
   <TD style="BORDER-TOP: medium none; BORDER-RIGHT: medium none; BORDER-BOTTOM: medium none; BORDER-LEFT: medium none" width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
   <TD width="33%" noWrap align=left></TD></TR>
<TR>
   <TD width="100%" colSpan=5>&nbsp;</TD></TR>
<TR vAlign=bottom>
   <TD NOWRAP STYLE="width: 33%; text-align: left; border-bottom: Black 1pt solid"><FONT size=2 face="Times New Roman">/s/ David E. Bullwinkle</FONT></TD>
   <TD style="BORDER-TOP: medium none; BORDER-RIGHT: medium none; BORDER-BOTTOM: medium none; BORDER-LEFT: medium none" width="1%" noWrap align=left><U><FONT size=2 face="Times New Roman"></FONT></U></TD>
   <TD width="32%" noWrap align=left><FONT size=2 face="Times New Roman">Chief Financial Officer</FONT></TD>
   <TD style="BORDER-TOP: medium none; BORDER-RIGHT: medium none; BORDER-BOTTOM: medium none; BORDER-LEFT: medium none" width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
   <TD width="33%" noWrap align=right><FONT size=2 face="Times New Roman">June 5, 2018</FONT></TD></TR>
<TR vAlign=bottom>
   <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman">David E. Bullwinkle</FONT></TD>
   <TD style="BORDER-TOP: medium none; BORDER-RIGHT: medium none; BORDER-BOTTOM: medium none; BORDER-LEFT: medium none" width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
   <TD width="32%" noWrap align=left><FONT size=2 face="Times New Roman">(</FONT><I><FONT size=2 face="Times New Roman">Principal Financial Officer</FONT></I><FONT size=2 face="Times New Roman">)</FONT></TD>
   <TD style="BORDER-TOP: medium none; BORDER-RIGHT: medium none; BORDER-BOTTOM: medium none; BORDER-LEFT: medium none" width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
   <TD width="33%" noWrap align=left></TD></TR>
<TR>
   <TD width="100%" colSpan=5>&nbsp;</TD></TR>
<TR vAlign=bottom>
   <TD NOWRAP STYLE="width: 33%; text-align: left; border-bottom: Black 1pt solid"><FONT size=2 face="Times New Roman">/s/ Eric H. Samuels</FONT></TD>
   <TD style="BORDER-TOP: medium none; BORDER-RIGHT: medium none; BORDER-BOTTOM: medium none; BORDER-LEFT: medium none" width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
   <TD width="32%" noWrap align=left><FONT size=2 face="Times New Roman">Chief Accounting Officer and</FONT></TD>
   <TD style="BORDER-TOP: medium none; BORDER-RIGHT: medium none; BORDER-BOTTOM: medium none; BORDER-LEFT: medium none" width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
   <TD width="33%" noWrap align=right><FONT size=2 face="Times New Roman">June 5, 2018</FONT></TD></TR>
<TR vAlign=bottom>
   <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman">Eric H. Samuels</FONT></TD>
   <TD style="BORDER-TOP: medium none; BORDER-RIGHT: medium none; BORDER-BOTTOM: medium none; BORDER-LEFT: medium none" width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
   <TD width="32%" noWrap align=left><FONT size=2 face="Times New Roman">Controller</FONT></TD>
   <TD style="BORDER-TOP: medium none; BORDER-RIGHT: medium none; BORDER-BOTTOM: medium none; BORDER-LEFT: medium none" width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
   <TD width="33%" noWrap align=left></TD></TR>
<TR vAlign=bottom>
   <TD width="33%" noWrap align=left></TD>
   <TD style="BORDER-TOP: medium none; BORDER-RIGHT: medium none; BORDER-BOTTOM: medium none; BORDER-LEFT: medium none" width="1%" noWrap align=left></TD>
   <TD width="32%" noWrap align=left><FONT size=2 face="Times New Roman">(</FONT><I><FONT size=2 face="Times New Roman">Principal Accounting Officer</FONT></I><FONT size=2 face="Times New Roman">)</FONT></TD>
   <TD style="BORDER-TOP: medium none; BORDER-RIGHT: medium none; BORDER-BOTTOM: medium none; BORDER-LEFT: medium none" width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
   <TD width="33%" noWrap align=left></TD></TR>
<TR>
   <TD width="100%" colSpan=5>&nbsp;</TD></TR>
<TR vAlign=bottom>
   <TD NOWRAP STYLE="width: 33%; text-align: left; border-bottom: Black 1pt solid"><FONT size=2 face="Times New Roman">/s/ Richard Todd Bradley</FONT></TD>
   <TD style="BORDER-TOP: medium none; BORDER-RIGHT: medium none; BORDER-BOTTOM: medium none; BORDER-LEFT: medium none" width="1%" noWrap align=left><U><FONT size=2 face="Times New Roman"></FONT></U></TD>
   <TD width="32%" noWrap align=left><FONT size=2 face="Times New Roman">Director</FONT></TD>
   <TD style="BORDER-TOP: medium none; BORDER-RIGHT: medium none; BORDER-BOTTOM: medium none; BORDER-LEFT: medium none" width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
   <TD width="33%" noWrap align=right><FONT size=2 face="Times New Roman">June 5, 2018</FONT></TD></TR>
<TR vAlign=bottom>
   <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman">Richard Todd Bradley</FONT></TD>
   <TD style="BORDER-TOP: medium none; BORDER-RIGHT: medium none; BORDER-BOTTOM: medium none; BORDER-LEFT: medium none" width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
   <TD width="32%" noWrap align=left></TD>
   <TD style="BORDER-TOP: medium none; BORDER-RIGHT: medium none; BORDER-BOTTOM: medium none; BORDER-LEFT: medium none" width="1%" noWrap align=left></TD>
   <TD width="33%" noWrap align=left></TD></TR>
<TR>
   <TD width="100%" colSpan=5>&nbsp;</TD></TR>
<TR vAlign=bottom>
   <TD NOWRAP STYLE="width: 33%; text-align: left; border-bottom: Black 1pt solid"><FONT size=2 face="Times New Roman">/s/ Mark S. Burgess</FONT></TD>
   <TD style="BORDER-TOP: medium none; BORDER-RIGHT: medium none; BORDER-BOTTOM: medium none; BORDER-LEFT: medium none" width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
   <TD width="32%" noWrap align=left><FONT size=2 face="Times New Roman">Director</FONT></TD>
   <TD style="BORDER-TOP: medium none; BORDER-RIGHT: medium none; BORDER-BOTTOM: medium none; BORDER-LEFT: medium none" width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
   <TD width="33%" noWrap align=right><FONT size=2 face="Times New Roman">June 5, 2018</FONT></TD></TR>
<TR vAlign=bottom>
   <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman">Mark S. Burgess</FONT></TD>
   <TD style="BORDER-TOP: medium none; BORDER-RIGHT: medium none; BORDER-BOTTOM: medium none; BORDER-LEFT: medium none" width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
   <TD width="32%" noWrap align=left></TD>
   <TD style="BORDER-TOP: medium none; BORDER-RIGHT: medium none; BORDER-BOTTOM: medium none; BORDER-LEFT: medium none" width="1%" noWrap align=left></TD>
   <TD width="33%" noWrap align=left></TD></TR>
<TR>
   <TD width="100%" colSpan=5>&nbsp;</TD></TR>
<TR vAlign=bottom>
   <TD NOWRAP STYLE="width: 33%; text-align: left; border-bottom: Black 1pt solid"><FONT size=2 face="Times New Roman">/s/ James V. Continenza</FONT></TD>
   <TD style="BORDER-TOP: medium none; BORDER-RIGHT: medium none; BORDER-BOTTOM: medium none; BORDER-LEFT: medium none" width="1%" noWrap align=left><U><FONT size=2 face="Times New Roman"></FONT></U></TD>
   <TD width="32%" noWrap align=left><FONT size=2 face="Times New Roman">Director</FONT></TD>
   <TD style="BORDER-TOP: medium none; BORDER-RIGHT: medium none; BORDER-BOTTOM: medium none; BORDER-LEFT: medium none" width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
   <TD width="33%" noWrap align=right><FONT size=2 face="Times New Roman">June 5, 2018</FONT></TD></TR>
<TR vAlign=bottom>
   <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman">James V. Continenza</FONT></TD>
   <TD style="BORDER-TOP: medium none; BORDER-RIGHT: medium none; BORDER-BOTTOM: medium none; BORDER-LEFT: medium none" width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
   <TD width="32%" noWrap align=left></TD>
   <TD style="BORDER-TOP: medium none; BORDER-RIGHT: medium none; BORDER-BOTTOM: medium none; BORDER-LEFT: medium none" width="1%" noWrap align=left></TD>
   <TD width="33%" noWrap align=left></TD></TR>
<TR>
   <TD width="100%" colSpan=5>&nbsp;</TD></TR>
<TR vAlign=bottom>
   <TD NOWRAP STYLE="width: 33%; text-align: left; border-bottom: Black 1pt solid"><FONT size=2 face="Times New Roman">/s/ Matthew A. Doheny</FONT></TD>
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   <TD width="32%" noWrap align=left><FONT size=2 face="Times New Roman">Director</FONT></TD>
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   <TD width="33%" noWrap align=right><FONT size=2 face="Times New Roman">June 5, 2018</FONT></TD></TR>
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   <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman">Matthew A. Doheny</FONT></TD>
   <TD style="BORDER-TOP: medium none; BORDER-RIGHT: medium none; BORDER-BOTTOM: medium none; BORDER-LEFT: medium none" width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
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   <TD style="BORDER-TOP: medium none; BORDER-RIGHT: medium none; BORDER-BOTTOM: medium none; BORDER-LEFT: medium none" width="1%" noWrap align=left><U><FONT size=2 face="Times New Roman"></FONT></U></TD>
   <TD width="32%" noWrap align=left><FONT size=2 face="Times New Roman">Director</FONT></TD>
   <TD style="BORDER-TOP: medium none; BORDER-RIGHT: medium none; BORDER-BOTTOM: medium none; BORDER-LEFT: medium none" width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
   <TD width="33%" noWrap align=right><FONT size=2 face="Times New Roman">June 5, 2018</FONT></TD></TR>
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   <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman">Jeffrey D. Engelberg</FONT></TD>
   <TD style="BORDER-TOP: medium none; BORDER-RIGHT: medium none; BORDER-BOTTOM: medium none; BORDER-LEFT: medium none" width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
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   <TD style="BORDER-TOP: medium none; BORDER-RIGHT: medium none; BORDER-BOTTOM: medium none; BORDER-LEFT: medium none" width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
   <TD width="32%" noWrap align=left><FONT size=2 face="Times New Roman">Director</FONT></TD>
   <TD style="BORDER-TOP: medium none; BORDER-RIGHT: medium none; BORDER-BOTTOM: medium none; BORDER-LEFT: medium none" width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
   <TD width="33%" noWrap align=right><FONT size=2 face="Times New Roman">June 5, 2018</FONT></TD></TR>
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   <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman">George Karfunkel</FONT></TD>
   <TD style="BORDER-TOP: medium none; BORDER-RIGHT: medium none; BORDER-BOTTOM: medium none; BORDER-LEFT: medium none" width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
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   <TD style="BORDER-TOP: medium none; BORDER-RIGHT: medium none; BORDER-BOTTOM: medium none; BORDER-LEFT: medium none" width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
   <TD width="32%" noWrap align=left><FONT size=2 face="Times New Roman">Director</FONT></TD>
   <TD style="BORDER-TOP: medium none; BORDER-RIGHT: medium none; BORDER-BOTTOM: medium none; BORDER-LEFT: medium none" width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
   <TD width="33%" noWrap align=right><FONT size=2 face="Times New Roman">June 5, 2018</FONT></TD></TR>
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   <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman">Jason New</FONT></TD>
   <TD style="BORDER-TOP: medium none; BORDER-RIGHT: medium none; BORDER-BOTTOM: medium none; BORDER-LEFT: medium none" width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
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   <TD style="BORDER-TOP: medium none; BORDER-RIGHT: medium none; BORDER-BOTTOM: medium none; BORDER-LEFT: medium none" width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
   <TD width="32%" noWrap align=left><FONT size=2 face="Times New Roman">Director</FONT></TD>
   <TD style="BORDER-TOP: medium none; BORDER-RIGHT: medium none; BORDER-BOTTOM: medium none; BORDER-LEFT: medium none" width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
   <TD width="33%" noWrap align=right><FONT size=2 face="Times New Roman">June 5, 2018</FONT></TD></TR>
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   <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman">William G. Parrett</FONT></TD>
   <TD style="BORDER-TOP: medium none; BORDER-RIGHT: medium none; BORDER-BOTTOM: medium none; BORDER-LEFT: medium none" width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
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<P style="TEXT-ALIGN: center"><FONT size=2 face="Times New Roman">II-7</FONT></P>
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<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>eastman3427781-ex51.htm
<DESCRIPTION>OPINION OF SHARON E. UNDERBERG
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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: right"><FONT size=2 face="Times New Roman">June 5, 2018</FONT></P>
<P style="TEXT-ALIGN: left"><FONT size=2 face="Times New Roman">Eastman Kodak Company<BR>343 State Street<BR>Rochester, New York 14650</FONT></P>
<P style="TEXT-ALIGN: left"><FONT size=2 face="Times New Roman">Ladies and Gentlemen:</FONT></P>
<P style="TEXT-ALIGN: left"><FONT size=2 face="Times New Roman">I am General Counsel, Secretary and Senior Vice President of Eastman Kodak Company, a New Jersey corporation (&#8220;</FONT><I><FONT size=2 face="Times New Roman">Kodak</FONT></I><FONT size=2 face="Times New Roman">&#8221;).</FONT></P>
<P style="TEXT-ALIGN: left"><FONT size=2 face="Times New Roman">With respect to the Registration Statement on Form S-8 (the &#8220;</FONT><I><FONT size=2 face="Times New Roman">Registration Statement</FONT></I><FONT size=2 face="Times New Roman">&#8221;) filed today by Kodak with the Securities and Exchange Commission for the purpose of registering under the Securities Act of 1933, as amended, 1,000,000 shares of common stock of Kodak, par value $0.01 per share (the &#8220;</FONT><I><FONT size=2 face="Times New Roman">Shares</FONT></I><FONT size=2 face="Times New Roman">&#8221;), to be granted to participants under, or issued upon the exercise of options and stock appreciation rights, or issued in connection with other awards granted under the Eastman Kodak Company 2013 Omnibus Incentive Plan, as amended (the &#8220;</FONT><I><FONT size=2 face="Times New Roman">Plan</FONT></I><FONT size=2 face="Times New Roman">&#8221;), I have examined originals or copies, certified or otherwise identified to my satisfaction, of such corporate records, certificates, and other documents and instruments, and such questions of law, as I have considered necessary or desirable for the purpose of this opinion.</FONT></P>
<P style="TEXT-ALIGN: left"><FONT size=2 face="Times New Roman">In my examination, I have assumed the legal capacity of all natural persons, the genuineness of all signatures, the authenticity of all documents submitted to me as originals, the conformity to original documents of all documents submitted to me as certified, conformed or photostatic copies and the authenticity of the originals of such latter documents. In making my examination of executed documents, I have assumed that the parties thereto, other than Kodak, had the power, corporate or other, to enter into and perform all obligations thereunder and have also assumed the due authorization by all requisite action, corporate or other, and execution and delivery by such parties of such documents and the validity and binding effect thereof on such parties. As to any facts material to the opinions expressed herein which I have not independently established or verified, I have relied upon statements and representations of officers and other representatives of Kodak and others.</FONT></P>
<P style="TEXT-ALIGN: left"><FONT size=2 face="Times New Roman">Based on the foregoing, I am of the opinion that the Shares will, when the Registration Statement has become effective and the Shares have been issued and delivered as contemplated in the Plan, be legally issued, fully paid, and non-assessable.</FONT></P>
<P style="TEXT-ALIGN: left"><FONT size=2 face="Times New Roman">This opinion is rendered as of the date first written above and I disclaim any obligation to advise you of facts, circumstances, events or developments which hereafter may be brought to my attention and which may alter, affect or modify the opinion expressed herein. This opinion is limited to the matters stated herein, and no opinion is implied or may be inferred beyond the matters expressly stated. I consent to the filing of this opinion as an exhibit to the Registration Statement.</FONT></P>
<P style="TEXT-ALIGN: left"><FONT size=2 face="Times New Roman">I also consent to the reference to me in Item 5, Interests of Named Experts and Counsel, of the Registration Statement. In giving such consent, I do not thereby admit that I am in the category </FONT><FONT size=2 face="Times New Roman">of persons whose consent is required under Section 7 of the Securities Act or the Rules and Regulations promulgated thereunder or Item 509 of Regulation S-K.</FONT></P>
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   <TD width="100%" noWrap align=left><FONT size=2 face="Times New Roman">Very truly yours,</FONT></TD></TR>
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   <TD width="100%" noWrap align=left><FONT size=2 face="Times New Roman">Sharon E. Underberg</FONT></TD></TR>
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   <TD width="100%" noWrap align=left><FONT size=2 face="Times New Roman">General Counsel, Secretary and</FONT></TD></TR>
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   <TD width="100%" noWrap align=left><FONT size=2 face="Times New Roman">Senior Vice President</FONT></TD></TR></TABLE></DIV>
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<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>eastman3427781-ex231.htm
<DESCRIPTION>CONSENT OF PRICEWATERHOUSECOOPERS LLP
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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"><U><FONT size=2 face="Times New Roman">CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</FONT></U></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 Eastman Kodak Company of our report dated March 15, 2018 relating to the financial statements, financial statement schedules and the effectiveness of internal control over financial reporting, which appears in Eastman Kodak Company&#8217;s Annual Report on Form 10-K for the year ended December 31, 2017.</FONT></P>
<P style="TEXT-ALIGN: left"><FONT size=2 face="Times New Roman">/s/ PricewaterhouseCoopers LLP<BR>Rochester, New York<BR>June 5, 2018</FONT></P>
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