<SEC-DOCUMENT>0001193125-21-082767.txt : 20210316
<SEC-HEADER>0001193125-21-082767.hdr.sgml : 20210316
<ACCEPTANCE-DATETIME>20210316160156
ACCESSION NUMBER:		0001193125-21-082767
CONFORMED SUBMISSION TYPE:	RW
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20210316
DATE AS OF CHANGE:		20210316

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:		RW
		SEC ACT:		
		SEC FILE NUMBER:	333-216006
		FILM NUMBER:		21745623

	BUSINESS ADDRESS:	
		STREET 1:		343 STATE ST
		CITY:			ROCHESTER
		STATE:			NY
		ZIP:			14650-0910
		BUSINESS PHONE:		5857244000

	MAIL ADDRESS:	
		STREET 1:		343 STATE STREET
		CITY:			ROCHESTER
		STATE:			NY
		ZIP:			14650
</SEC-HEADER>
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<TYPE>RW
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<FILENAME>d227632drw.htm
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<IMG SRC="g227632dsp1.jpg" ALT="LOGO">
 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">March&nbsp;16, 2021 </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>VIA EDGAR </U></B></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">


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<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Securities and Exchange Commission</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">100 F Street, N.E.</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Washington, D.C. 20549-3628</P></TD></TR>
</TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">Re:</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Withdrawal Request for Eastman Kodak Company </P></TD></TR></TABLE>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><U>Registration Statement on Form <FONT STYLE="white-space:nowrap">S-3</FONT> (File
<FONT STYLE="white-space:nowrap">No.&nbsp;333-216006)</FONT></U> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Ladies and Gentlemen: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Pursuant to Rule 477 promulgated under the Securities Act of 1933, as amended, Eastman Kodak Company, a New Jersey corporation (the
&#147;Company&#148;), hereby respectfully requests that the Securities and Exchange Commission (the &#147;Commission&#148;) consent to the withdrawal of the Registration Statement on Form <FONT STYLE="white-space:nowrap">S-3</FONT> (File <FONT
STYLE="white-space:nowrap">No.&nbsp;333-216006)</FONT> filed by the Company on February&nbsp;10, 2017, subsequently amended by Amendment No.&nbsp;1 thereto filed on March&nbsp;9, 2017 and Amendment No.&nbsp;2 thereto filed on May&nbsp;5, 2017 and
declared effective on May&nbsp;9, 2017 (as so amended, together with all exhibits thereto, the &#147;Registration Statement&#148;), effective as of the date hereof. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Registration Statement relates the Company&#146;s 5.50% Series A Convertible Preferred Stock and the shares of Common Stock issuable upon
conversion thereof. The Company now seeks to withdraw the Registration Statement because, on February&nbsp;26, 2021, the Company repurchased or exchanged all outstanding shares of its 5.50% Series A Convertible Preferred Stock. No securities that
were registered under the Registration Statement have been sold. The Company requests that the Commission consent to this application on the grounds that the withdrawal of the Registration Statement is consistent with the public interest and the
protection of investors, as contemplated by paragraph (a)&nbsp;of Rule 477. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Please forward copies of the order consenting to the
withdrawal of the Registration Statement to the undersigned via email at roger.byrd@kodak.com, with a copy to Boris Dolgonos of Gibson, Dunn&nbsp;&amp; Crutcher LLP, via email at bdolgonos@gibsondunn.com. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Should you have any questions concerning this letter, please do not hesitate to contact me at (585)
<FONT STYLE="white-space:nowrap">726-3536</FONT> or roger.byrd@kodak.com or Boris Dolgonos of Gibson, Dunn&nbsp;&amp; Crutcher LLP at (212) <FONT STYLE="white-space:nowrap">351-4046</FONT> or bdolgonos@gibsondunn.com. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Sincerely, </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">/s/ Roger W. Byrd </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Roger W. Byrd </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">General Counsel, Secretary&nbsp;&amp; Senior Vice
President </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">cc: Boris Dolgonos, Gibson, Dunn&nbsp;&amp; Crutcher LLP </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Eastman Kodak Company &#149; 343 State Street &#149; Rochester, NY 14650 </B></P>
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