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            <ccc>XXXXXXXX</ccc>
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        <liveTestFlag>LIVE</liveTestFlag>
  
  
  
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      <issuerInfo>
        <issuerCik>0000024741</issuerCik>
        <issuerName>Corning Incorporated</issuerName>
        <secFileNumber>001-03247</secFileNumber>
        <issuerAddress>
          <com:street1>One Riverfront Plaza</com:street1>
          <com:city>Corning</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>14831</com:zipCode>
        </issuerAddress>
        <issuerContactPhone>607-974-7430</issuerContactPhone>
        <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Lewis Steverson</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
        <relationshipsToIssuer>
          <relationshipToIssuer>Officer</relationshipToIssuer>
        </relationshipsToIssuer>
      </issuerInfo>
      <securitiesInformation>
        <securitiesClassTitle>common</securitiesClassTitle>
        <brokerOrMarketmakerDetails>
          <name>UBS Financial Services Inc</name>
          <address>
            <com:street1>1000 Harbor Blvd</com:street1>
            <com:street2>3rd Floor</com:street2>
            <com:city>Weehawken</com:city>
            <com:stateOrCountry>NJ</com:stateOrCountry>
            <com:zipCode>07086</com:zipCode>
          </address>
        </brokerOrMarketmakerDetails>
        <noOfUnitsSold>21833</noOfUnitsSold>
        <aggregateMarketValue>722672</aggregateMarketValue>
        <noOfUnitsOutstanding>850130495</noOfUnitsOutstanding>
        <approxSaleDate>04/28/2023</approxSaleDate>
        <securitiesExchangeName>NYSE</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>common</securitiesClassTitle>
        <acquiredDate>04/14/2023</acquiredDate>
        <natureOfAcquisitionTransaction>restricted release</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Corning Incorporated</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>15431</amountOfSecuritiesAcquired>
        <paymentDate>04/14/2023</paymentDate>
        <natureOfPayment>n/a</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>common</securitiesClassTitle>
        <acquiredDate>04/14/2023</acquiredDate>
        <natureOfAcquisitionTransaction>Performance release</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Corning Incorporated</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>6402</amountOfSecuritiesAcquired>
        <paymentDate>04/14/2023</paymentDate>
        <natureOfPayment>n/a</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <remarks>For acquisition payment , these were acquired through company equity plan so n/a on date or nature of payment </remarks>
      <noticeSignature>
        <noticeDate>04/28/2023</noticeDate>
        <signature>/s/ UBS Financial Services Inc, as attorney-in-fact for Lewis Steverson</signature>
      </noticeSignature>
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text: 144
  0001508144
  XXXXXXXX
  LIVE
  0000024741
  Corning Incorporated
  001-03247
  One Riverfront Plaza
  Corning
  NY
  14831
  607-974-7430
  Lewis Steverson
  Officer
  common
  UBS Financial Services Inc
  1000 Harbor Blvd
  3rd Floor
  Weehawken
  NJ
  07086
  21833
  722672
  850130495
  04/28/2023
  NYSE
  common
  04/14/2023
  restricted release
  Corning Incorporated
  N
  15431
  04/14/2023
  n/a
  common
  04/14/2023
  Performance release
  Corning Incorporated
  N
  6402
  04/14/2023
  n/a
  Y
  For acquisition payment , these were acquired through company equity plan so n/a on date or nature of payment
  04/28/2023
  /s/ UBS Financial Services Inc, as attorney-in-fact for Lewis Steverson