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     <TD width="99%" colspan=2 noWrap align=center><B><FONT size=2 face="Times New Roman">As filed with the Securities and Exchange Commission</FONT></B></TD>
  
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     <TD width="99%" noWrap align=center><B><FONT size=2 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;April 30, 2021</FONT></B></TD>
  
     <TD width="1%" noWrap align=right><B><FONT size=2 face="Times New Roman">Registration No. 333-</FONT></B></TD></TR><TR STYLE="vertical-align: bottom">
     <TD STYLE="border-bottom: Black 2pt double; white-space: nowrap; text-align: center">&nbsp;</TD>
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  <P style="TEXT-ALIGN: center"><B><FONT size=5 face="Times New Roman">UNITED STATES</FONT></B></P>
  
  <P style="TEXT-ALIGN: center"><B><FONT size=5 face="Times New Roman">SECURITIES AND EXCHANGE COMMISSION<BR></FONT></B><B><FONT size=2 face="Times New Roman">Washington, D.C. 20549<BR>_____________________</FONT></B></P>
  
  <P style="TEXT-ALIGN: center"><B><FONT size=5 face="Times New Roman">FORM S-8 <BR>REGISTRATION STATEMENT<BR></FONT></B><B><I><FONT size=2 face="Times New Roman">UNDER<BR></FONT></I></B><B><I><FONT size=2 face="Times New Roman">THE SECURITIES ACT OF 1933<BR>_____________________</FONT></I></B></P>
  
  <P style="TEXT-ALIGN: center"><B><FONT size=6 face="Times New Roman">CORNING INCORPORATED<BR></FONT></B><B><FONT size=2 face="Times New Roman">(Exact name of registrant as specified in its charter)<BR>_____________________</FONT></B></P>
  
  <TABLE style="LINE-HEIGHT: 14pt; BORDER-COLLAPSE: COLLAPSE" cellSpacing=0 cellPadding=0 width="100%" border=0>
  
  
  
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     <TD width="50%" noWrap align=center><B><FONT size=2 face="Times New Roman">New York</FONT></B></TD>
  
     <TD width="50%" noWrap align=center><B><FONT size=2 face="Times New Roman">16-0393470</FONT></B></TD></TR>
  
  <TR vAlign=bottom>
  
     <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">(I.R.S. 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 No.)</FONT></B></TD></TR></TABLE>
  
  
  <P style="TEXT-ALIGN: center"><B><FONT size=2 face="Times New Roman">One Riverfront Plaza <BR>Corning, New York 14831 <BR></FONT></B><B><FONT size=2 face="Times New Roman">(Address of principal executive offices) (Zip code)<BR>_____________________</FONT></B></P>
  
  <P style="TEXT-ALIGN: center"><FONT size=2 face="Times New Roman">CORNING INCORPORATED 2021 LONG TERM INCENTIVE PLAN<BR></FONT><B><FONT size=2 face="Times New Roman">(Full title of the plan)<BR>_____________________</FONT></B></P>
  
  <P style="TEXT-ALIGN: center"><B><FONT size=2 face="Times New Roman">Linda E. Jolly<BR></FONT></B><B><FONT size=2 face="Times New Roman">Vice President and Corporate Secretary <BR>One Riverfront Plaza <BR>Corning Incorporated <BR>Corning, New York 14831 <BR></FONT></B><B><FONT size=2 face="Times New Roman">(Name and address of agent for service)</FONT></B></P>
  
  <P style="TEXT-ALIGN: center"><B><FONT size=2 face="Times New Roman">(607) 974-9000<BR></FONT></B><B><FONT size=2 face="Times New Roman">(Telephone number, including area code, of agent for service)<BR>_____________________</FONT></B></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 width="1%" noWrap align=left><FONT size=2 face="Times New Roman">Large accelerated filer</FONT></TD>
  
     <TD STYLE="width: 49%; white-space: nowrap; text-align: left; padding-left: 8pt"><FONT size=2 face=Arial>&#9746;</FONT></TD>
  
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman">Accelerated filer</FONT></TD>
  
     <TD STYLE="width: 49%; white-space: nowrap; text-align: left; padding-left: 8pt"><FONT size=2 face=Arial>&#9744; </FONT></TD></TR>
  
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     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman">Non-accelerated filer</FONT></TD>
  
     <TD STYLE="width: 49%; white-space: nowrap; text-align: left; padding-left: 8pt"><FONT size=2 face=Arial>&#9744; </FONT></TD>
  
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman">Smaller reporting company</FONT></TD>
  
     <TD STYLE="width: 49%; white-space: nowrap; text-align: left; padding-left: 8pt"><FONT size=2 face=Arial>&#9744; </FONT></TD></TR>
  
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     <TD width="1%" noWrap align=left></TD>
  
     <TD STYLE="width: 49%; white-space: nowrap; text-align: left; padding-left: 8pt"></TD>
  
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman">Emerging growth company</FONT></TD>
  
     <TD STYLE="width: 49%; white-space: nowrap; text-align: left; padding-left: 8pt"><FONT size=2 face=Arial>&#9744; </FONT></TD></TR></TABLE>
  
  
  <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><FONT size=2 face=Arial>&#9744;</FONT></P>
  
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  <P STYLE="text-align: center"><B><FONT size=2 face="Times New Roman">CALCULATION OF REGISTRATION FEE</FONT></B></P>
  
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     <TD STYLE="padding-right: 6pt; border-top: Black 2pt double; border-left: Black 1pt solid; width: 40%; white-space: nowrap; text-align: center; padding-left: 6pt"></TD>
  
     <TD STYLE="padding-right: 6pt; border-top: Black 2pt double; border-left: Black 1pt solid; width: 15%; white-space: nowrap; text-align: center; padding-left: 6pt"></TD>
  
     <TD STYLE="padding-right: 6pt; border-top: Black 2pt double; border-left: Black 1pt solid; width: 15%; white-space: nowrap; text-align: center; padding-left: 6pt"><B><FONT size=2 face="Times New Roman">Proposed</FONT></B></TD>
  
     <TD STYLE="padding-right: 6pt; border-top: Black 2pt double; border-left: Black 1pt solid; width: 15%; white-space: nowrap; text-align: center; padding-left: 6pt"><B><FONT size=2 face="Times New Roman">Proposed</FONT></B></TD>
  
     <TD STYLE="padding-right: 6pt; border-top: Black 2pt double; border-right: Black 1pt solid; border-left: Black 1pt solid; width: 15%; white-space: nowrap; text-align: center; padding-left: 6pt"></TD></TR>
  
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     <TD STYLE="padding-right: 6pt; border-left: Black 1pt solid; white-space: nowrap; text-align: center; padding-left: 6pt"><B><FONT size=2 face="Times New Roman">Amount to</FONT></B></TD>
  
     <TD STYLE="padding-right: 6pt; border-left: Black 1pt solid; white-space: nowrap; text-align: center; padding-left: 6pt"><B><FONT size=2 face="Times New Roman">Maximum</FONT></B></TD>
  
     <TD STYLE="padding-right: 6pt; border-left: Black 1pt solid; white-space: nowrap; text-align: center; padding-left: 6pt"><B><FONT size=2 face="Times New Roman">Maximum</FONT></B></TD>
  
     <TD STYLE="padding-right: 6pt; border-right: Black 1pt solid; border-left: Black 1pt solid; white-space: nowrap; text-align: center; padding-left: 6pt"></TD></TR>
  
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     <TD STYLE="padding-right: 6pt; border-left: Black 1pt solid; white-space: nowrap; text-align: center; padding-left: 6pt"><B><FONT size=2 face="Times New Roman">Title of Securities</FONT></B></TD>
  
     <TD STYLE="padding-right: 6pt; border-left: Black 1pt solid; white-space: nowrap; text-align: center; padding-left: 6pt"><B><FONT size=2 face="Times New Roman">be</FONT></B></TD>
  
     <TD STYLE="padding-right: 6pt; border-left: Black 1pt solid; white-space: nowrap; text-align: center; padding-left: 6pt"><B><FONT size=2 face="Times New Roman">Offering</FONT></B></TD>
  
     <TD STYLE="padding-right: 6pt; border-left: Black 1pt solid; white-space: nowrap; text-align: center; padding-left: 6pt"><B><FONT size=2 face="Times New Roman">Aggregate</FONT></B></TD>
  
     <TD STYLE="padding-right: 6pt; border-right: Black 1pt solid; border-left: Black 1pt solid; white-space: nowrap; text-align: center; padding-left: 6pt"><B><FONT size=2 face="Times New Roman">Amount of</FONT></B></TD></TR>
  
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     <TD STYLE="padding-right: 6pt; border-left: Black 1pt solid; white-space: nowrap; text-align: center; padding-left: 6pt"><B><FONT size=2 face="Times New Roman">to be Registered</FONT></B></TD>
  
     <TD STYLE="padding-right: 6pt; border-left: Black 1pt solid; white-space: nowrap; text-align: center; padding-left: 6pt"><B><FONT size=2 face="Times New Roman">Registered</FONT></B></TD>
  
     <TD STYLE="padding-right: 6pt; border-left: Black 1pt solid; white-space: nowrap; text-align: center; padding-left: 6pt"><B><FONT size=2 face="Times New Roman">Price
     Per</FONT></B></TD>
  
     <TD STYLE="padding-right: 6pt; border-left: Black 1pt solid; white-space: nowrap; text-align: center; padding-left: 6pt"><B><FONT size=2 face="Times New Roman">Offering Price</FONT></B></TD>
  
     <TD STYLE="padding-right: 6pt; border-right: Black 1pt solid; border-left: Black 1pt solid; white-space: nowrap; text-align: center; padding-left: 6pt"><B><FONT size=2 face="Times New Roman">Registration Fee</FONT></B></TD></TR>
  
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     <TD STYLE="padding-right: 6pt; border-bottom: Black 1pt solid; border-left: Black 1pt solid; white-space: nowrap; text-align: center; padding-left: 6pt"></TD>
  
     <TD STYLE="padding-right: 6pt; border-bottom: Black 1pt solid; border-left: Black 1pt solid; white-space: nowrap; text-align: center; padding-left: 6pt"></TD>
  
     <TD STYLE="padding-right: 6pt; border-bottom: Black 1pt solid; border-left: Black 1pt solid; white-space: nowrap; text-align: center; padding-left: 6pt"><B><FONT size=2 face="Times New Roman">Share</FONT></B></TD>
  
     <TD STYLE="padding-right: 6pt; border-bottom: Black 1pt solid; border-left: Black 1pt solid; white-space: nowrap; text-align: center; padding-left: 6pt"></TD>
  
     <TD STYLE="padding-right: 6pt; border-bottom: Black 1pt solid; border-left: Black 1pt solid; border-right: Black 1pt solid; white-space: nowrap; text-align: center; padding-left: 6pt"></TD></TR>
  
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     <TD STYLE="padding-right: 6pt; border-bottom: Black 1pt solid; border-left: Black 1pt solid; white-space: nowrap; text-align: left; padding-left: 6pt"><FONT size=2 face="Times New Roman">Common Stock, par value $0.50 per share</FONT></TD>
  
     <TD STYLE="padding-right: 6pt; border-bottom: Black 1pt solid; border-left: Black 1pt solid; white-space: nowrap; text-align: center; padding-left: 6pt"><FONT size=2 face="Times New Roman">38,000,000 shares<SUP>(1)</SUP></FONT></TD>
  
     <TD STYLE="padding-right: 6pt; border-bottom: Black 1pt solid; border-left: Black 1pt solid; white-space: nowrap; text-align: center; padding-left: 6pt"><FONT size=2 face="Times New Roman">$</FONT><FONT size=2 face="Times New Roman">44.92</FONT><FONT size=2 face="Times New Roman"><SUP>(2)</SUP></FONT></TD>
  
     <TD STYLE="padding-right: 6pt; border-bottom: Black 1pt solid; border-left: Black 1pt solid; white-space: nowrap; text-align: center; padding-left: 6pt"><FONT size=2 face="Times New Roman">$</FONT><FONT size=2 face="Times New Roman">1,706,960,000.00</FONT><FONT size=2 face="Times New Roman"><SUP>(2)</SUP></FONT></TD>
  
     <TD STYLE="padding-right: 6pt; border-bottom: Black 1pt solid; border-left: Black 1pt solid; border-right: Black 1pt solid; white-space: nowrap; text-align: center; padding-left: 6pt"><FONT size=2 face="Times New Roman">$</FONT><FONT size=2 face="Times New Roman">186,229.34</FONT></TD></TR></TABLE>
  
  
  
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     <TD STYLE="padding-top: 6pt; vertical-align: top; width: 1%; padding-right: 8pt"><FONT size=2 face="Times New Roman">(1)</FONT></TD>
  
     <TD STYLE="vertical-align: top; width: 99%; padding-top: 6pt">
  
  
  
     <P style="TEXT-ALIGN: left"><FONT size=2 face="Times New Roman">Pursuant to Rule 416(a) of the Securities Act of 1933, as amended
     (the &#8220;Securities Act&#8221;), this Registration Statement will also cover any additional shares of common stock that become
     issuable under the 2021 Long Term Incentive Plan by reason of any stock dividend, stock split, recapitalization or similar
     transaction.</FONT></P></TD></TR>
  
  <TR>
     <TD STYLE="vertical-align: top; padding-right: 8pt">&nbsp;</TD>
     <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
  <TR>
  
     <TD STYLE="vertical-align: top; width: 1%; padding-right: 8pt"><FONT size=2 face="Times New Roman">(2)</FONT></TD>
  
     <TD vAlign=top width="99%">
  
  
  
     <P style="TEXT-ALIGN: left"><FONT size=2 face="Times New Roman">Estimated solely to calculate the registration fee pursuant to Rule
     457(c) and (h) of the Securities Act. The offering price per share and aggregate offering price are calculated based upon the
     average of the high and low prices of the common stock of Corning Incorporated (the &#8220;Registrant&#8221;) on April 27, 2021, as
     reported on the New York Stock Exchange.</FONT></P></TD></TR><TR>
     <TD STYLE="border-bottom: Black 2pt double; vertical-align: top; padding-right: 8pt">&nbsp;</TD>
     <TD STYLE="border-bottom: Black 2pt double; vertical-align: top">&nbsp;</TD></TR></TABLE>
  <P style="TEXT-ALIGN: center"><B><FONT size=2 face="Times New Roman">EXPLANATORY NOTE</FONT></B></P>
  
  <P STYLE="text-indent: 15pt; text-align: left"><FONT size=2 face="Times New Roman">This registration statement on Form S-8 (this &#8220;Registration Statement&#8221;) is filed for the purpose of registering 38,000,000 shares of common stock, par value $0.50 per share (&#8220;Common Stock&#8221;), of the Registrant issuable to employees (including officers and employees who are directors), independent contractors, and consultants of the Registrant and its affiliates (&#8220;Participants&#8221;) under the Corning Incorporated 2021 Long-Term Incentive Plan.</FONT></P>
  
  <P style="TEXT-ALIGN: center"><B><FONT size=2 face="Times New Roman">PART I</FONT></B></P>
  
  <P style="TEXT-ALIGN: center"><B><FONT size=2 face="Times New Roman">INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</FONT></B></P>
  
  <P STYLE="text-indent: 15pt; text-align: left"><FONT size=2 face="Times New Roman">The documents containing the information specified in Part I of Form S-8 will be sent or given to Participants as specified bythe Securities and Exchange Commission (the &#8220;Commission&#8221;) in Rule 428(b)(1) of the Securities Act. Such documents need not be filed with the Commission either as part of this Registration Statement or as prospectuses or prospectus supplements pursuant to Rule 424 of the Securities Act. These documents and the documents incorporated by reference into this Registration Statement pursuant to Item 3 of Part II of this Registration Statement, taken together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act.</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: center"><B><FONT size=2 face="Times New Roman">INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</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-indent: 15pt; text-align: left"><FONT size=2 face="Times New Roman">The following documents filed by the Registrant with the Commission are incorporated by reference into this Registration Statement:</FONT></P>
  
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     <TD STYLE="padding-left: 15pt; vertical-align: top; width: 1%; padding-right: 8pt; text-align: left"><FONT size=2 face="Times New Roman">1.</FONT></TD>
  
     <TD width="99%">
  
  
  
     <P style="TEXT-ALIGN: left"><FONT size=2 face="Times New Roman">Annual Report on Form 10-K for the fiscal year ended December 31, 2020, filed on February 12, 2021;</FONT></P></TD></TR>
  
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     <TD STYLE="padding-left: 15pt; vertical-align: top; padding-right: 8pt; text-align: left">&nbsp;</TD>
     <TD>&nbsp;</TD></TR>
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     <TD STYLE="padding-left: 15pt; vertical-align: top; width: 1%; padding-right: 8pt; text-align: left"><FONT size=2 face="Times New Roman">2.</FONT></TD>
  
     <TD width="99%">
  
  
  
     <P style="TEXT-ALIGN: left"><FONT size=2 face="Times New Roman">Quarterly Report on Form 10-Q for the quarterly period ended March 31, 2021 filed with the SEC on April 30, 2021;</FONT></P></TD></TR>
  
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     <TD STYLE="padding-left: 15pt; vertical-align: top; padding-right: 8pt; text-align: left">&nbsp;</TD>
     <TD>&nbsp;</TD></TR>
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     <TD STYLE="padding-left: 15pt; vertical-align: top; width: 1%; padding-right: 8pt; text-align: left"><FONT size=2 face="Times New Roman">3.</FONT></TD>
  
     <TD width="99%">
  
  
  
     <P style="TEXT-ALIGN: left"><FONT size=2 face="Times New Roman">Current Reports on Form 8-K filed on February 3, 2021, February 4, 2021, April 5, 2021 and April 29, 2021; and</FONT></P></TD></TR>
  
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     <TD STYLE="padding-left: 15pt; vertical-align: top; padding-right: 8pt; text-align: left">&nbsp;</TD>
     <TD>&nbsp;</TD></TR>
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     <TD STYLE="padding-left: 15pt; vertical-align: top; width: 1%; padding-right: 8pt; text-align: left"><FONT size=2 face="Times New Roman">4.</FONT></TD>
  
     <TD width="99%">
  
  
  
     <P style="TEXT-ALIGN: left"><FONT size=2 face="Times New Roman">The description of the Registrant&#8217;s Common Stock contained in
     Registrant&#8217;s Registration Statement on Form S-3 (File No. 333-251135) filed with the Commission on December 4,
     2020.</FONT></P></TD></TR></TABLE></DIV>
  
  <P STYLE="text-indent: 15pt; text-align: left"><FONT size=2 face="Times New Roman">All documents subsequently 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;), prior to the filing of a post-effective amendment which indicates that all securities offered have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference in and to be a part of this Registration Statement from the date of filing of such documents; provided, however, that documents or information deemed to have been furnished and not filed in accordance with Commission rules shall not be deemed incorporated by reference into this Registration Statement. For the purposes of this Registration Statement, any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded to the extent that a statement contained herein or in any other subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.</FONT></P>
  
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  <P style="text-align: left;">
  <B><FONT size=2 face="Times New Roman">Item 4. Description of Securities</FONT></B></P>
  <P STYLE="text-indent: 15pt; text-align: left">
  <FONT size=2 face="Times New Roman">Not Applicable</FONT></P>
  <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-indent: 15pt; text-align: left">
  <FONT size=2 face="Times New Roman">Linda Jolly, who is issuing the opinion of counsel on the legality of the Registrant&#146;s Common Stock offered hereby, is Vice President and Corporate Secretary of the Registrant. Ms. Jolly owns a </FONT><I><FONT size=2 face="Times New Roman">de minimis </FONT></I><FONT size=2 face="Times New Roman">number of shares of and other interests in the Common Stock of the Registrant.</FONT></P>
  <P style="text-align: left;">
  <B><FONT size=2 face="Times New Roman">Item 6. Indemnification of Directors and Officers</FONT></B></P>
  <P STYLE="text-indent: 15pt; text-align: left">
  <FONT size=2 face="Times New Roman">Sections 722 and 723 of the Business Corporation Law of the State of New York (the &#147;BCL&#148;) provide that a corporation may indemnify its current and former directors and officers under certain circumstances. Section 8.4 of the Registrant&#146;s By-Laws provides that to the full extent authorized or permitted by law, the Registrant shall indemnify any person made, or threatened to be made, a party to any action or proceeding, whether civil or criminal, including an action by or in the right of the Registrant or any corporation of any type or kind, domestic or foreign, or any joint venture, trust, employee benefit plan, partnership or other enterprise, which any director or officer of the Registrant served in any capacity at the request of the Registrant, by reason of the fact that such person is or was or has agreed to become a director or officer of the Registrant, or is serving or served or agreed to serve in any capacity such other corporation, joint venture, trust, employee benefit plan, partnership or other enterprise, and such person is serving or served or agreed to serve at the request of the Registrant. The Registrant maintains policies of insurance with respect to its indemnification obligations.</FONT></P>
  <P STYLE="text-indent: 15pt; text-align: left">
  <FONT size=2 face="Times New Roman">Section 402(b) of the BCL provides that a corporation may include a provision in its certificate of incorporation limiting the liability of its directors to the corporation or its shareholders for damages for any breach of duty, except for a breach involving intentional misconduct, bad faith, a knowing violation of law or receipt of an improper personal benefit or for certain illegal dividends, loans or stock repurchases. Paragraph 6 of the Registrant&#146;s Restated Certificate of Incorporation contains such a provision.</FONT></P>
  <P STYLE="text-indent: 15pt; text-align: left">
  <FONT size=2 face="Times New Roman">For the undertaking in relation to indemnification, please see Item 9 below.</FONT></P>
  <P style="text-align: left;">
  <B><FONT size=2 face="Times New Roman">Item 7. Exemption From Registration Claimed</FONT></B></P>
  <P STYLE="text-indent: 15pt; text-align: left">
  <FONT size=2 face="Times New Roman">Not Applicable</FONT></P>
  <HR noshade align="center" width="100%"><DIV STYLE="page-break-before: always"></DIV>
  
  
  
  
  <P style="TEXT-ALIGN: left"><B><FONT size=2 face="Times New Roman">Item 8. Exhibits</FONT></B></P>
  
  <P style="TEXT-ALIGN: center"><B><FONT size=2 face="Times New Roman">INDEX TO EXHIBITS</FONT></B></P>
  
  <TABLE style="LINE-HEIGHT: normal; BORDER-COLLAPSE: COLLAPSE" cellSpacing=0 cellPadding=0 width="100%" border=0>
  
  
  
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     <TD STYLE="width: 1%; white-space: nowrap; text-align: left; vertical-align: top"><B><FONT size=2 face="Times New Roman">Exhibit</FONT></B></TD>
  
     <TD STYLE="width: 99%; text-align: left"></TD></TR>
  
  <TR vAlign=bottom>
  
     <TD STYLE="width: 1%; white-space: nowrap; text-align: left; vertical-align: top"><B><FONT size=2 style="border-bottom: 1pt solid #000000" face="Times New Roman">Number</FONT></B></TD>
  
     <TD STYLE="width: 99%; text-align: center"><B><FONT size=2 style="border-bottom: 1pt solid #000000" face="Times New Roman">Description</FONT></B></TD></TR>
  
  <TR STYLE="vertical-align: bottom">
     <TD STYLE="white-space: nowrap; text-align: left; vertical-align: top">&nbsp;</TD>
     <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR vAlign=bottom>
  
     <TD STYLE="padding: 0in 6pt; border-top: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; width: 1%; white-space: nowrap; text-align: left; vertical-align: top"><A HREF="https://www.sec.gov/Archives/edgar/data/24741/000119312512200173/d339189dex3i1.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">4.1</FONT></A></TD>
  
     <TD STYLE="padding: 0in 6pt; border: Black 1pt solid; width: 99%; text-align: left"><A HREF="https://www.sec.gov/Archives/edgar/data/24741/000119312512200173/d339189dex3i1.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">Restated Certificate of Incorporation dated April 27, 2012 filed with the Secretary of State of the State of New York on April 27, 2012 (Incorporated by reference to Exhibit 3(i)1 of the Registrant&#8217;s Form 8-K filed on May 1, 2012).</FONT></A></TD></TR>
  
  <TR vAlign=bottom>
  
     <TD STYLE="padding: 0in 6pt; border-bottom: Black 1pt solid; border-left: Black 1pt solid; width: 1%; white-space: nowrap; text-align: left; vertical-align: top"><A HREF="https://www.sec.gov/Archives/edgar/data/24741/000119312514012112/d658531dex31.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">4.2</FONT></A></TD>
  
     <TD STYLE="padding: 0in 6pt; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; width: 99%; text-align: left"><A HREF="https://www.sec.gov/Archives/edgar/data/24741/000119312514012112/d658531dex31.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">Certificate of Amendment of the Restated Certificate of Incorporation dated January 14, 2014, filed with the Secretary of State of the State of New York on January 14, 2014 (Incorporated by reference to Exhibit 3.1 of the Registrant&#8217;s Form 8-K filed on January 15, 2014).</FONT></A></TD></TR>
  
  <TR vAlign=bottom>
  
     <TD STYLE="padding: 0in 6pt; border-bottom: Black 1pt solid; border-left: Black 1pt solid; width: 1%; white-space: nowrap; text-align: left; vertical-align: top"><A HREF="https://www.sec.gov/Archives/edgar/data/24741/000119312521028831/d116230dex31.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">4.3</FONT></A></TD>
  
     <TD STYLE="padding: 0in 6pt; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; width: 99%; text-align: left"><A HREF="https://www.sec.gov/Archives/edgar/data/24741/000119312521028831/d116230dex31.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">Amended and Restated By-Laws of Corning Incorporated, effective as of February 3, 2021 (Incorporated by reference to Exhibit 3.1 of the Registrant&#8217;s Form 8-K filed on February 4, 2021).</FONT></A></TD></TR>
  
  <TR vAlign=bottom>
  
     <TD STYLE="padding: 0in 6pt; border-bottom: Black 1pt solid; border-left: Black 1pt solid; width: 1%; white-space: nowrap; text-align: left; vertical-align: top"><A HREF="corning3902661-ex51.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">5.1</FONT></A></TD>
  
     <TD STYLE="padding: 0in 6pt; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; width: 99%; text-align: left"><A HREF="corning3902661-ex51.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">Opinion of Counsel.*</FONT></A></TD></TR>
  
  <TR vAlign=bottom>
  
     <TD STYLE="padding: 0in 6pt; border-bottom: Black 1pt solid; border-left: Black 1pt solid; width: 1%; white-space: nowrap; text-align: left; vertical-align: top"><A HREF="corning3902661-ex231.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">23.1</FONT></A></TD>
  
     <TD STYLE="padding: 0in 6pt; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; width: 99%; text-align: left"><A HREF="corning3902661-ex231.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">Consent of Independent Registered Public Accounting Firm.*</FONT></A></TD></TR>
  
  <TR vAlign=bottom>
  
     <TD STYLE="padding: 0in 6pt; border-bottom: Black 1pt solid; border-left: Black 1pt solid; width: 1%; white-space: nowrap; text-align: left; vertical-align: top"><A HREF="corning3902661-ex51.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">23.2</FONT></A></TD>
  
     <TD STYLE="padding: 0in 6pt; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; width: 99%; text-align: left"><A HREF="corning3902661-ex51.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">Consent of Counsel (included in Exhibit 5.1).*</FONT></A></TD></TR>
  
  <TR vAlign=bottom>
  
     <TD STYLE="padding: 0in 6pt; border-bottom: Black 1pt solid; border-left: Black 1pt solid; width: 1%; white-space: nowrap; text-align: left; vertical-align: top"><A HREF="#poa" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">24.1</FONT></A></TD>
  
     <TD STYLE="padding: 0in 6pt; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; width: 99%; text-align: left"><A HREF="#poa" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">Power of Attorney is contained on the signature page of this Registration Statement.</FONT></A></TD></TR>
  
  <TR vAlign=bottom>
  
     <TD STYLE="padding: 0in 6pt; border-bottom: Black 1pt solid; border-left: Black 1pt solid; width: 1%; white-space: nowrap; text-align: left; vertical-align: top"><A HREF="https://www.sec.gov/Archives/edgar/data/0000024741/000120677421000742/corning3847741-def14a.htm#d384774a070" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">99.1</FONT></A></TD>
  
     <TD STYLE="padding: 0in 6pt; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; width: 99%; text-align: left"><A HREF="https://www.sec.gov/Archives/edgar/data/0000024741/000120677421000742/corning3847741-def14a.htm#d384774a070" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">Corning Incorporated 2021 Long-Term Incentive Plan (Incorporated by reference to Appendix B of the Registrant&#8217;s Definitive Proxy Statement on Schedule 14A filed on March 18, 2021).</FONT></A></TD></TR></TABLE>
  
  
  <P style="TEXT-ALIGN: left"><FONT size=2 face="Times New Roman">*Filed Herewith</FONT></P>
  
  <HR align=center width="100%" noShade size="2">
  
  
  
  <DIV style="PAGE-BREAK-BEFORE: always"></DIV>
  
  
  
  <P style="TEXT-ALIGN: left"><B><FONT size=2 face="Times New Roman">Item 9. Undertakings</FONT></B></P>
  
  
  <TABLE style="WIDTH: 100%" cellSpacing=0 cellPadding=0 border=0>
  
  
  
  <TR>
  
     <TD STYLE="width: 1%; vertical-align: top; text-align: left"><FONT size=2 face="Times New Roman">(a)</FONT></TD>
  
     <TD width="99%" colSpan=4>
  
  
  
     <P style="TEXT-ALIGN: left"><FONT size=2 face="Times New Roman">The undersigned registrant hereby undertakes:</FONT></P></TD></TR>
  
  <TR>
     <TD STYLE="vertical-align: top; text-align: left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
     <TD STYLE="text-align: left; vertical-align: top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
     <TD STYLE="text-align: left; vertical-align: top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
     <TD STYLE="vertical-align: top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
     <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
  
  <TR>
  
     <TD STYLE="vertical-align: top; width: 1%; text-align: left"></TD>
  
     <TD STYLE="vertical-align: top; width: 1%; text-align: left"><FONT size=2 face="Times New Roman">(1)</FONT></TD>
  
     <TD vAlign=top width="98%" colSpan=3>
  
  
  
     <P style="TEXT-ALIGN: left"><FONT size=2 face="Times New Roman">To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</FONT></P></TD></TR>
  
  <TR>
     <TD STYLE="vertical-align: top; text-align: left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
     <TD STYLE="text-align: left; vertical-align: top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
     <TD STYLE="text-align: left; vertical-align: top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
     <TD STYLE="vertical-align: top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
     <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
  
  <TR>
  
     <TD STYLE="vertical-align: top; width: 1%; text-align: left"></TD>
  
     <TD STYLE="vertical-align: top; width: 1%; text-align: left"></TD>
  
     <TD STYLE="vertical-align: top; width: 1%; text-align: left"><FONT size=2 face="Times New Roman">(i)</FONT></TD>
  
     <TD vAlign=top width="97%" colSpan=2>
  
  
  
     <P style="TEXT-ALIGN: left"><FONT size=2 face="Times New Roman">To include any prospectus required by section 10(a)(3) of the Securities Act;</FONT></P></TD></TR>
  
  <TR>
     <TD STYLE="vertical-align: top; text-align: left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
     <TD STYLE="text-align: left; vertical-align: top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
     <TD STYLE="text-align: left; vertical-align: top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
     <TD STYLE="vertical-align: top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
     <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
  
  <TR>
  
     <TD STYLE="vertical-align: top; width: 1%; text-align: left"></TD>
  
     <TD STYLE="vertical-align: top; width: 1%; text-align: left"></TD>
  
     <TD STYLE="vertical-align: top; width: 1%; text-align: left"><FONT size=2 face="Times New Roman">(ii)</FONT></TD>
  
     <TD vAlign=top width="97%" colSpan=2>
  
  
  
     <P style="TEXT-ALIGN: left"><FONT size=2 face="Times New Roman">To reflect in the prospectus any facts or events arising after the effective date of this Registration Statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in this Registration Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than 20% change in the maximum aggregate offering price set forth in the &#8220;Calculation of Registration Fee&#8221; table in the effective registration statement.</FONT></P></TD></TR>
  
  <TR>
     <TD STYLE="vertical-align: top; text-align: left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
     <TD STYLE="text-align: left; vertical-align: top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
     <TD STYLE="text-align: left; vertical-align: top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
     <TD STYLE="vertical-align: top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
     <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
  
  <TR>
  
     <TD STYLE="width: 1%; vertical-align: top; text-align: left"></TD>
  
     <TD STYLE="vertical-align: top; width: 1%; text-align: left"></TD>
  
     <TD STYLE="vertical-align: top; width: 1%; text-align: left"><FONT size=2 face="Times New Roman">(iii)</FONT></TD>
  
     <TD vAlign=top width="97%" colSpan=2>
  
  
  
     <P style="TEXT-ALIGN: left"><FONT size=2 face="Times New Roman">To include any material information with respect to the plan of distribution not previously disclosed in this Registration Statement or any material change to such information in this Registration Statement;</FONT></P></TD></TR>
  
  <TR>
     <TD STYLE="vertical-align: top; text-align: left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
     <TD STYLE="text-align: left; vertical-align: top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
     <TD STYLE="text-align: left; vertical-align: top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
     <TD STYLE="vertical-align: top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
     <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
  
  
  <TR>
  
     <TD STYLE="width: 1%; vertical-align: top; text-align: left"></TD>
  
     <TD STYLE="vertical-align: top; width: 1%; text-align: left"></TD>
  
     <TD vAlign=top width="98%" colSpan=3>
  
  
  
     <P style="TEXT-ALIGN: left"><FONT size=2 face="Times New Roman">Provided however, that:</FONT></P></TD></TR>
  
  <TR>
     <TD STYLE="vertical-align: top; text-align: left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
     <TD STYLE="text-align: left; vertical-align: top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
     <TD STYLE="text-align: left; vertical-align: top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
     <TD STYLE="vertical-align: top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
     <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
  
  
  <TR>
  
     <TD STYLE="width: 1%; vertical-align: top; text-align: left"></TD>
  
     <TD STYLE="vertical-align: top; width: 1%; text-align: left"></TD>
  
     <TD STYLE="vertical-align: top; width: 1%; text-align: left"></TD>
  
     <TD vAlign=top width="1%"><FONT size=2 face="Times New Roman">A.</FONT></TD>
  
     <TD vAlign=top width="96%">
  
  
  
     <P style="TEXT-ALIGN: left"><FONT size=2 face="Times New Roman">Paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the registration statement is on Form S-8, and the information required to be included in a post-effective amendment by those paragraphs is contained in reports filed with or furnished to the Commission by the registrant pursuant to section 13 or section 15(d) of the Securities Exchange Act of 1934 that are incorporated by reference in this Registration Statement.</FONT></P></TD></TR>
  
  <TR>
     <TD STYLE="vertical-align: top; text-align: left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
     <TD STYLE="text-align: left; vertical-align: top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
     <TD STYLE="text-align: left; vertical-align: top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
     <TD STYLE="vertical-align: top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
     <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
  <TR>
  
     <TD STYLE="width: 1%; vertical-align: top; text-align: left"></TD>
  
     <TD STYLE="width: 1%; vertical-align: top; text-align: left"><FONT size=2 face="Times New Roman">2.</FONT></TD>
  
     <TD width="98%" colSpan=3>
  
  
  
     <P style="TEXT-ALIGN: left"><FONT size=2 face="Times New Roman">That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</FONT></P></TD></TR>
  
  <TR>
     <TD STYLE="vertical-align: top; text-align: left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
     <TD STYLE="text-align: left; vertical-align: top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
     <TD STYLE="text-align: left; vertical-align: top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
     <TD STYLE="vertical-align: top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
     <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
  
  <TR>
  
     <TD STYLE="width: 1%; vertical-align: top; text-align: left"></TD>
  
     <TD STYLE="width: 1%; vertical-align: top; text-align: left"><FONT size=2 face="Times New Roman">3.</FONT></TD>
  
     <TD width="98%" colSpan=3>
  
  
  
     <P style="TEXT-ALIGN: left"><FONT size=2 face="Times New Roman">To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.</FONT></P></TD></TR>
  
  
  <TR>
     <TD STYLE="vertical-align: top; text-align: left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
     <TD STYLE="text-align: left; vertical-align: top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
     <TD STYLE="text-align: left; vertical-align: top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
     <TD STYLE="vertical-align: top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
     <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
  
  <TR>
  
     <TD STYLE="width: 1%; vertical-align: top; text-align: left"><FONT size=2 face="Times New Roman">(b)</FONT></TD>
  
     <TD width="99%" colSpan=4>
  
  
  
     <P style="TEXT-ALIGN: left"><FONT size=2 face="Times New Roman">The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant&#8217;s annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan&#8217;s annual report pursuant to section 15(d) of the Exchange Act) that is incorporated by reference in this Registration Statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</FONT></P></TD></TR>
  </TABLE>
  <P style="TEXT-ALIGN: left"><FONT size=2 face="Times New Roman">(h) Insofar as indemnification for liabilities arising under the Securities Act may
     be permitted to directors, officers and controlling persons of the registrant pursuant to the foregoing provisions, or otherwise,
     the Registrant has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in
     the Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the
     payment by the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in the
     successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with
     the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been settled by
     controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against
     public policy as expressed in the Act and will be governed by the final adjudication of such issue.</FONT></P>
  
  <HR noshade align="center" width="100%"><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 Corning, State of New York, on April 30, 2021.</FONT></P>
  
  <TABLE style="LINE-HEIGHT: 14pt; BORDER-COLLAPSE: COLLAPSE" cellSpacing=0 cellPadding=0 width="100%" border=0>
  
  
  
  <TR vAlign=bottom>
  
     <TD width="50%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD width="50%" colSpan=2 noWrap align=left><FONT size=2 face="Times New Roman"></FONT><FONT size=2 face="Times New Roman">CORNING INCORPORATED (Registrant)</FONT></TD></TR>
  
  <TR>
  
     <TD width="50%"></TD>
  
     <TD width="1%">&#8239;</TD>
  
     <TD width="49%"></TD></TR>
  
  <TR vAlign=bottom>
  
     <TD width="50%" 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 size=2 face="Times New Roman">By&nbsp;</FONT></FONT></TD>
  
     <TD style="BORDER-BOTTOM: #000000 1pt solid" width="49%" noWrap align=left><FONT size=2 face="Times New Roman">/s/ R. Tony Tripeny</FONT></TD></TR>
  
  <TR vAlign=bottom>
  
     <TD width="50%" 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 width="49%" noWrap align=left><FONT size=2 face="Times New Roman">R. Tony Tripeny, Executive Vice President and</FONT></TD></TR>
  
  <TR vAlign=bottom>
  
     <TD width="50%" 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 width="49%" noWrap align=left><FONT size=2 face="Times New Roman">Chief Financial Officer</FONT></TD></TR></TABLE>
  
  <BR>
  
  
  <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"><A NAME="poa"></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 constitutes and appoints R. Tony Tripeny, Lewis A. Steverson and Edward A. Schlesinger, jointly and severally, his or her attorneys-in-fact, each with the power of substitution, for him or her 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, hereby ratifying and confirming all that each of said attorneys-in-fact, or his substitute or substitutes, may do or cause to be done by virtue hereof.</FONT></P>
  
  <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 below by the following persons on behalf of the Registrant and in their capacities and on the 30th day of April, 2021.</FONT></P>
  
  <TABLE style="LINE-HEIGHT: 14pt; BORDER-COLLAPSE: COLLAPSE" cellSpacing=0 cellPadding=0 width="100%" border=0>
  
  
  
  <TR vAlign=bottom>
  
     <TD STYLE="width: 30%; white-space: nowrap; text-align: center"><B><FONT size=2 style="border-bottom: 1pt solid #000000" face="Times New Roman">Signature</FONT></B></TD>
  
     <TD width="1%" noWrap align=center><B><U><FONT size=2 face="Times New Roman"></FONT></U></B></TD>
  
     <TD STYLE="width: 69%; white-space: nowrap; text-align: center"><B><FONT size=2 style="border-bottom: 1pt solid #000000" face="Times New Roman">Capacity</FONT></B></TD></TR>
  
  <TR vAlign=bottom>
  
     <TD STYLE="width: 30%; white-space: nowrap; text-align: center; border-bottom: Black 1pt solid"><FONT size=2 face="Times New Roman">/s/ Wendell P. Weeks</FONT></TD>
  
     <TD width="1%" noWrap align=center>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
  
     <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman">Chairman of the Board of Directors and Chief Executive Officer</FONT></TD></TR>
  
  <TR vAlign=bottom>
  
     <TD width="30%" noWrap align=center><FONT size=2 face="Times New Roman">Wendell P. Weeks</FONT></TD>
  
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman">(Principal Executive Officer)</FONT></TD></TR>
  
  <TR vAlign=bottom>
  
     <TD width="30%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman">&nbsp;</FONT></TD></TR>
  
  <TR vAlign=bottom>
  
     <TD STYLE="width: 30%; white-space: nowrap; text-align: center; border-bottom: Black 1pt solid"><FONT size=2 face="Times New Roman">/s/ R. Tony Tripeny</FONT></TD>
  
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman">Executive Vice President and Chief Financial Officer (Principal</FONT></TD></TR>
  
  <TR vAlign=bottom>
  
     <TD width="30%" noWrap align=center><FONT size=2 face="Times New Roman">R. Tony Tripeny</FONT></TD>
  
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman">Financial Officer)</FONT></TD></TR>
  
  <TR vAlign=bottom>
  
     <TD width="30%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman">&nbsp;</FONT></TD></TR>
  
  <TR vAlign=bottom>
  
     <TD STYLE="width: 30%; white-space: nowrap; text-align: center; border-bottom: Black 1pt solid"><FONT size=2 face="Times New Roman">/s/ Edward A. Schlesinger</FONT></TD>
  
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman">Senior Vice President &#8211; Corporate Controller (Principal Accounting</FONT></TD></TR>
  
  <TR vAlign=bottom>
  
     <TD width="30%" noWrap align=center><FONT size=2 face="Times New Roman">Edward A. Schlesinger</FONT></TD>
  
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman">Officer)</FONT></TD></TR>
  
  <TR vAlign=bottom>
  
     <TD width="30%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman">&nbsp;</FONT></TD></TR>
  
  <TR vAlign=bottom>
  
     <TD STYLE="width: 30%; white-space: nowrap; text-align: center; border-bottom: Black 1pt solid"><FONT size=2 face="Times New Roman">/s/ Donald W. Blair</FONT></TD>
  
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman">Director</FONT></TD></TR>
  
  <TR vAlign=bottom>
  
     <TD width="30%" noWrap align=center><FONT size=2 face="Times New Roman">Donald W. Blair</FONT></TD>
  
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD width="69%" noWrap align=left></TD></TR>
  
  <TR vAlign=bottom>
  
     <TD width="30%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman">&nbsp;</FONT></TD></TR>
  
  <TR vAlign=bottom>
  
     <TD STYLE="width: 30%; white-space: nowrap; text-align: center; border-bottom: Black 1pt solid"><FONT size=2 face="Times New Roman">/s/ Leslie A. Brun</FONT></TD>
  
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman">Director</FONT></TD></TR>
  
  <TR vAlign=bottom>
  
     <TD width="30%" noWrap align=center><FONT size=2 face="Times New Roman">Leslie A. Brun</FONT></TD>
  
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD width="69%" noWrap align=left></TD></TR>
  
  <TR vAlign=bottom>
  
     <TD width="30%" noWrap align=center><FONT size=2 face="Times New Roman">&nbsp;</FONT></TD>
  
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD></TR>
  
  <TR vAlign=bottom>
  
     <TD STYLE="width: 30%; white-space: nowrap; text-align: center; border-bottom: Black 1pt solid"><FONT size=2 face="Times New Roman">/s/ Stephanie A. Burns</FONT></TD>
  
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman">Director</FONT></TD></TR>
  
  <TR vAlign=bottom>
  
     <TD width="30%" noWrap align=center><FONT size=2 face="Times New Roman">Stephanie A. Burns</FONT></TD>
  
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD width="69%" noWrap align=left></TD></TR>
  
  <TR vAlign=bottom>
  
     <TD width="30%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman">&nbsp;</FONT></TD></TR>
  
  <TR vAlign=bottom>
  
     <TD STYLE="width: 30%; white-space: nowrap; text-align: center; border-bottom: Black 1pt solid"><FONT size=2 face="Times New Roman">/s/ Richard T. Clark</FONT></TD>
  
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman">Director</FONT></TD></TR>
  
  <TR vAlign=bottom>
  
     <TD width="30%" noWrap align=center><FONT size=2 face="Times New Roman">Richard T. Clark</FONT></TD>
  
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD width="69%" noWrap align=left></TD></TR>
  
  <TR vAlign=bottom>
  
     <TD width="30%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD width="69%" noWrap align=left>&nbsp;</TD></TR>
  
  <TR vAlign=bottom>
  
     <TD STYLE="width: 30%; white-space: nowrap; text-align: center; border-bottom: Black 1pt solid"><FONT size=2 face="Times New Roman">/s/ Robert F. Cummings, Jr.</FONT></TD>
  
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman">Director</FONT></TD></TR>
  
  <TR vAlign=bottom>
  
     <TD width="30%" noWrap align=center><FONT size=2 face="Times New Roman">Robert F. Cummings, Jr.</FONT></TD>
  
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD width="69%" noWrap align=left></TD></TR>
  
  
  
  <TR STYLE="vertical-align: bottom">
     <TD STYLE="white-space: nowrap; text-align: center">&nbsp;</TD>
     <TD STYLE="white-space: nowrap; text-align: center">&nbsp;</TD>
     <TD STYLE="white-space: nowrap; text-align: left">&nbsp;</TD></TR>
  <TR vAlign=bottom>
  
     <TD STYLE="width: 30%; white-space: nowrap; text-align: center; border-bottom: Black 1pt solid"><FONT size=2 face="Times New Roman">/s/ Roger W. Ferguson, Jr.</FONT></TD>
  
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman">Director</FONT></TD></TR>
  
  <TR vAlign=bottom>
  
     <TD width="30%" noWrap align=center><FONT size=2 face="Times New Roman">Roger W. Ferguson, Jr.</FONT></TD>
  
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD width="69%" noWrap align=left></TD></TR>
  
  <TR vAlign=bottom>
  
     <TD width="30%" noWrap align=center><FONT size=2 face="Times New Roman">&nbsp;</FONT></TD>
  
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD></TR>
  
  <TR vAlign=bottom>
  
     <TD STYLE="width: 30%; white-space: nowrap; text-align: center; border-bottom: Black 1pt solid"><FONT size=2 face="Times New Roman">/s/ Deborah A. Henretta</FONT></TD>
  
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman">Director</FONT></TD></TR>
  
  <TR vAlign=bottom>
  
     <TD width="30%" noWrap align=center><FONT size=2 face="Times New Roman">Deborah A. Henretta</FONT></TD>
  
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD width="69%" noWrap align=left></TD></TR>
  
  <TR vAlign=bottom>
  
     <TD width="30%" noWrap align=center><FONT size=2 face="Times New Roman">&nbsp;</FONT></TD>
  
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD></TR>
  
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     <TD STYLE="width: 30%; white-space: nowrap; text-align: center; border-bottom: Black 1pt solid"><FONT size=2 face="Times New Roman">/s/ Daniel P. Huttenlocher</FONT></TD>
  
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman">Director</FONT></TD></TR>
  
  <TR vAlign=bottom>
  
     <TD width="30%" noWrap align=center><FONT size=2 face="Times New Roman">Daniel P. Huttenlocher</FONT></TD>
  
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD width="69%" noWrap align=left></TD></TR>
  
  <TR vAlign=bottom>
  
     <TD width="30%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman">&#8239;</FONT></TD>
  
     <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD></TR>
  
  <TR vAlign=bottom>
  
     <TD STYLE="width: 30%; white-space: nowrap; text-align: center; border-bottom: Black 1pt solid"><FONT size=2 face="Times New Roman">/s/ Kurt M. Landgraf</FONT></TD>
  
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman">Director</FONT></TD></TR>
  
  <TR vAlign=bottom>
  
     <TD width="30%" noWrap align=center><FONT size=2 face="Times New Roman">Kurt M. Landgraf</FONT></TD>
  
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD width="69%" noWrap align=left></TD></TR>
  
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     <TD width="30%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman">&nbsp;</FONT></TD>
  
     <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD></TR>
  
  <TR vAlign=bottom>
  
     <TD STYLE="width: 30%; white-space: nowrap; text-align: center; border-bottom: Black 1pt solid"><FONT size=2 face="Times New Roman">/s/ Kevin J. Martin</FONT></TD>
  
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman">Director</FONT></TD></TR>
  
  <TR vAlign=bottom>
  
     <TD width="30%" noWrap align=center><FONT size=2 face="Times New Roman">Kevin J. Martin</FONT></TD>
  
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD width="69%" noWrap align=left></TD></TR>
  
  <TR vAlign=bottom>
  
     <TD width="30%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman">&nbsp;</FONT></TD></TR>
  
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     <TD STYLE="width: 30%; white-space: nowrap; text-align: center; border-bottom: Black 1pt solid"><FONT size=2 face="Times New Roman">/s/ Deborah D. Rieman</FONT></TD>
  
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman">Director</FONT></TD></TR>
  
  <TR vAlign=bottom>
  
     <TD width="30%" noWrap align=center><FONT size=2 face="Times New Roman">Deborah D. Rieman</FONT></TD>
  
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD width="69%" noWrap align=left></TD></TR>
  
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     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman">&#8239;</FONT></TD></TR>
  
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     <TD STYLE="width: 30%; white-space: nowrap; text-align: center; border-bottom: Black 1pt solid"><FONT size=2 face="Times New Roman">/s/ Hansel E. Tookes II</FONT></TD>
  
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman">Director</FONT></TD></TR>
  
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     <TD width="30%" noWrap align=center><FONT size=2 face="Times New Roman">Hansel E. Tookes II</FONT></TD>
  
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD width="69%" noWrap align=left></TD></TR>
  
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     <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman">&nbsp;</FONT></TD></TR>
  
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     <TD STYLE="width: 30%; white-space: nowrap; text-align: center; border-bottom: Black 1pt solid"><FONT size=2 face="Times New Roman">/s/ Mark S. Wrighton</FONT></TD>
  
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD width="69%" noWrap align=left><FONT size=2 face="Times New Roman">Director</FONT></TD></TR>
  
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     <TD width="30%" noWrap align=center><FONT size=2 face="Times New Roman">Mark S. Wrighton</FONT></TD>
  
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metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "corning3902661-s8.htm", "description": "INITIAL REGISTRATION STATEMENT FOR SECURITIES TO BE OFFERED TO EMPLOYEES", "secsgml_size_bytes": 62376}]
metadata_filer: {"company-data": {"conformed-name": "CORNING INC /NY", "cik": "0000024741", "assigned-sic": "3357", "irs-number": "160393470", "state-of-incorporation": "NY", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-255652", "film-number": "21876806"}, "business-address": {"street1": "ONE RIVERFRONT PLAZA", "city": "CORNING", "state": "NY", "zip": "14831", "phone": "6079749000"}, "mail-address": {"street1": "ONE RIVERFRONT PLAZA", "city": "CORNING", "state": "NY", "zip": "14831"}, "former-company": {"former-conformed-name": "CORNING GLASS WORKS", "date-changed": "19890512"}}
text: As filed with the Securities and Exchange Commission
  April 30, 2021
  Registration No. 333-
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  Washington, D.C. 20549
  _____________________
  FORM S-8
  REGISTRATION STATEMENT
  UNDER
  THE SECURITIES ACT OF 1933
  _____________________
  CORNING INCORPORATED
  (Exact name of registrant as specified in its charter)
  _____________________
  New York
  16-0393470
  (State or other jurisdiction of
  (I.R.S. Employer
  incorporation or organization)
  Identification No.)
  One Riverfront Plaza
  Corning, New York 14831
  (Address of principal executive offices) (Zip code)
  _____________________
  CORNING INCORPORATED 2021 LONG TERM INCENTIVE PLAN
  (Full title of the plan)
  _____________________
  Linda E. Jolly
  Vice President and Corporate Secretary
  One Riverfront Plaza
  Corning Incorporated
  Corning, New York 14831
  (Name and address of agent for service)
  (607) 974-9000
  (Telephone number, including area code, of agent for service)
  _____________________
  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 "large accelerated filer," "accelerated filer," "smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act.
  Large accelerated filer
  ☒
  Accelerated filer
  ☐
  Non-accelerated filer
  ☐
  Smaller reporting company
  ☐
  Emerging growth company
  ☐
  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.
  ☐
  CALCULATION OF REGISTRATION FEE
  Proposed
  Proposed
  Amount to
  Maximum
  Maximum
  Title of Securities
  be
  Offering
  Aggregate
  Amount of
  to be Registered
  Registered
  Price
     Per
  Offering Price
  Registration Fee
  Share
  Common Stock, par value $0.50 per share
  38,000,000 shares
  (1)
  $
  44.92
  (2)
  $
  1,706,960,000.00
  (2)
  $
  186,229.34
  (1)
  Pursuant to Rule 416(a) of the Securities Act of 1933, as amended
     (the "Securities Act"), this Registration Statement will also cover any additional shares of common stock that become
     issuable under the 2021 Long Term Incentive Plan by reason of any stock dividend, stock split, recapitalization or similar
     transaction.
  (2)
  Estimated solely to calculate the registration fee pursuant to Rule
     457(c) and (h) of the Securities Act. The offering price per share and aggregate offering price are calculated based upon the
     average of the high and low prices of the common stock of Corning Incorporated (the "Registrant") on April 27, 2021, as
     reported on the New York Stock Exchange.
  EXPLANATORY NOTE
  This registration statement on Form S-8 (this "Registration Statement") is filed for the purpose of registering 38,000,000 shares of common stock, par value $0.50 per share ("Common Stock"), of the Registrant issuable to employees (including officers and employees who are directors), independent contractors, and consultants of the Registrant and its affiliates ("Participants") under the Corning Incorporated 2021 Long-Term Incentive Plan.
  PART I
  INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
  The documents containing the information specified in Part I of Form S-8 will be sent or given to Participants as specified bythe Securities and Exchange Commission (the "Commission") in Rule 428(b)(1) of the Securities Act. Such documents need not be filed with the Commission either as part of this Registration Statement or as prospectuses or prospectus supplements pursuant to Rule 424 of the Securities Act. These documents and the documents incorporated by reference into this Registration Statement pursuant to Item 3 of Part II of this Registration Statement, taken together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act.
  PART II
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  Item 3. Incorporation of Documents by Reference
  The following documents filed by the Registrant with the Commission are incorporated by reference into this Registration Statement:
  1.
  Annual Report on Form 10-K for the fiscal year ended December 31, 2020, filed on February 12, 2021;
  2.
  Quarterly Report on Form 10-Q for the quarterly period ended March 31, 2021 filed with the SEC on April 30, 2021;
  3.
  Current Reports on Form 8-K filed on February 3, 2021, February 4, 2021, April 5, 2021 and April 29, 2021; and
  4.
  The description of the Registrant's Common Stock contained in
     Registrant's Registration Statement on Form S-3 (File No. 333-251135) filed with the Commission on December 4,
     2020.
  All documents subsequently 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 "Exchange Act"), prior to the filing of a post-effective amendment which indicates that all securities offered have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference in and to be a part of this Registration Statement from the date of filing of such documents; provided, however, that documents or information deemed to have been furnished and not filed in accordance with Commission rules shall not be deemed incorporated by reference into this Registration Statement. For the purposes of this Registration Statement, any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded to the extent that a statement contained herein or in any other subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.
  Item 4. Description of Securities
  Not Applicable
  Item 5. Interests of Named Experts and Counsel
  Linda Jolly, who is issuing the opinion of counsel on the legality of the Registrant's Common Stock offered hereby, is Vice President and Corporate Secretary of the Registrant. Ms. Jolly owns a
  de minimis
  number of shares of and other interests in the Common Stock of the Registrant.
  Item 6. Indemnification of Directors and Officers
  Sections 722 and 723 of the Business Corporation Law of the State of New York (the "BCL") provide that a corporation may indemnify its current and former directors and officers under certain circumstances. Section 8.4 of the Registrant's By-Laws provides that to the full extent authorized or permitted by law, the Registrant shall indemnify any person made, or threatened to be made, a party to any action or proceeding, whether civil or criminal, including an action by or in the right of the Registrant or any corporation of any type or kind, domestic or foreign, or any joint venture, trust, employee benefit plan, partnership or other enterprise, which any director or officer of the Registrant served in any capacity at the request of the Registrant, by reason of the fact that such person is or was or has agreed to become a director or officer of the Registrant, or is serving or served or agreed to serve in any capacity such other corporation, joint venture, trust, employee benefit plan, partnership or other enterprise, and such person is serving or served or agreed to serve at the request of the Registrant. The Registrant maintains policies of insurance with respect to its indemnification obligations.
  Section 402(b) of the BCL provides that a corporation may include a provision in its certificate of incorporation limiting the liability of its directors to the corporation or its shareholders for damages for any breach of duty, except for a breach involving intentional misconduct, bad faith, a knowing violation of law or receipt of an improper personal benefit or for certain illegal dividends, loans or stock repurchases. Paragraph 6 of the Registrant's Restated Certificate of Incorporation contains such a provision.
  For the undertaking in relation to indemnification, please see Item 9 below.
  Item 7. Exemption From Registration Claimed
  Not Applicable
  Item 8. Exhibits
  INDEX TO EXHIBITS
  Exhibit
  Number
  Description
  4.1
  Restated Certificate of Incorporation dated April 27, 2012 filed with the Secretary of State of the State of New York on April 27, 2012 (Incorporated by reference to Exhibit 3(i)1 of the Registrant's Form 8-K filed on May 1, 2012).
  4.2
  Certificate of Amendment of the Restated Certificate of Incorporation dated January 14, 2014, filed with the Secretary of State of the State of New York on January 14, 2014 (Incorporated by reference to Exhibit 3.1 of the Registrant's Form 8-K filed on January 15, 2014).
  4.3
  Amended and Restated By-Laws of Corning Incorporated, effective as of February 3, 2021 (Incorporated by reference to Exhibit 3.1 of the Registrant's Form 8-K filed on February 4, 2021).
  5.1
  Opinion of Counsel.*
  23.1
  Consent of Independent Registered Public Accounting Firm.*
  23.2
  Consent of Counsel (included in Exhibit 5.1).*
  24.1
  Power of Attorney is contained on the signature page of this Registration Statement.
  99.1
  Corning Incorporated 2021 Long-Term Incentive Plan (Incorporated by reference to Appendix B of the Registrant's Definitive Proxy Statement on Schedule 14A filed on March 18, 2021).
  *Filed Herewith
  Item 9. Undertakings
  (a)
  The undersigned registrant hereby undertakes:
  (1)
  To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:
  (i)
  To include any prospectus required by section 10(a)(3) of the Securities Act;
  (ii)
  To reflect in the prospectus any facts or events arising after the effective date of this Registration Statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in this Registration Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than 20% change in the maximum aggregate offering price set forth in the "Calculation of Registration Fee" table in the effective registration statement.
  (iii)
  To include any material information with respect to the plan of distribution not previously disclosed in this Registration Statement or any material change to such information in this Registration Statement;
  Provided however, that:
  A.
  Paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the registration statement is on Form S-8, and the information required to be included in a post-effective amendment by those paragraphs is contained in reports filed with or furnished to the Commission by the registrant pursuant to section 13 or section 15(d) of the Securities Exchange Act of 1934 that are incorporated by reference in this Registration Statement.
  2.
  That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.
  3.
  To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.
  (b)
  The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant's annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan's annual report pursuant to section 15(d) of the Exchange Act) that is incorporated by reference in this Registration Statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.
  (h) Insofar as indemnification for liabilities arising under the Securities Act may
     be permitted to directors, officers and controlling persons of the registrant pursuant to the foregoing provisions, or otherwise,
     the Registrant has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in
     the Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the
     payment by the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in the
     successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with
     the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been settled by
     controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against
     public policy as expressed in the Act and will be governed by the final adjudication of such issue.
  SIGNATURES
  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 Corning, State of New York, on April 30, 2021.
  CORNING INCORPORATED (Registrant)
  By
  /s/ R. Tony Tripeny
  R. Tony Tripeny, Executive Vice President and
  Chief Financial Officer
  POWER OF ATTORNEY
  KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints R. Tony Tripeny, Lewis A. Steverson and Edward A. Schlesinger, jointly and severally, his or her attorneys-in-fact, each with the power of substitution, for him or her 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, hereby ratifying and confirming all that each of said attorneys-in-fact, or his substitute or substitutes, may do or cause to be done by virtue hereof.
  Pursuant to the requirements of the Securities Act of 1933, this registration statement has been signed below by the following persons on behalf of the Registrant and in their capacities and on the 30th day of April, 2021.
  Signature
  Capacity
  /s/ Wendell P. Weeks
  Chairman of the Board of Directors and Chief Executive Officer
  Wendell P. Weeks
  (Principal Executive Officer)
  /s/ R. Tony Tripeny
  Executive Vice President and Chief Financial Officer (Principal
  R. Tony Tripeny
  Financial Officer)
  /s/ Edward A. Schlesinger
  Senior Vice President – Corporate Controller (Principal Accounting
  Edward A. Schlesinger
  Officer)
  /s/ Donald W. Blair
  Director
  Donald W. Blair
  /s/ Leslie A. Brun
  Director
  Leslie A. Brun
  /s/ Stephanie A. Burns
  Director
  Stephanie A. Burns
  /s/ Richard T. Clark
  Director
  Richard T. Clark
  /s/ Robert F. Cummings, Jr.
  Director
  Robert F. Cummings, Jr.
  /s/ Roger W. Ferguson, Jr.
  Director
  Roger W. Ferguson, Jr.
  /s/ Deborah A. Henretta
  Director
  Deborah A. Henretta
  /s/ Daniel P. Huttenlocher
  Director
  Daniel P. Huttenlocher
  /s/ Kurt M. Landgraf
  Director
  Kurt M. Landgraf
  /s/ Kevin J. Martin
  Director
  Kevin J. Martin
  /s/ Deborah D. Rieman
  Director
  Deborah D. Rieman
  /s/ Hansel E. Tookes II
  Director
  Hansel E. Tookes II
  /s/ Mark S. Wrighton
  Director
  Mark S. Wrighton