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                                                           August 15, 2024

Roger Byrd
General Counsel, Secretary & Senior Vice President
Eastman Kodak Company
343 State Street
Rochester, New York 14650

       Re: Eastman Kodak Company
           Registration Statement on Form S-3
           Filed August 8, 2024
           File No. 333-281403
Dear Roger Byrd:

       This is to advise you that we have not reviewed and will not review your
registration
statement.

       Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you that
the company and its management are responsible for the accuracy and adequacy of
their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

       Please contact Robert Augustin at 202-551-8483 with any questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Industrial
Applications and
                                                           Services
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