CORRESP 1 filename1.htm CORRESP
August 19, 2024
VIA EDGAR
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-3628
Attn: Robert Augustin
Re: Acceleration Request for Eastman Kodak Company
Registration Statement on Form S-3 (File No. 333-281403)
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, registrant Eastman Kodak Company, a New Jersey corporation, hereby respectfully requests the acceleration of the effectiveness of the above-referenced Registration Statement, so as to become effective at 4:00 p.m. EDT on August 21, 2024 or as soon as possible thereafter.
Should you have any questions concerning this letter, please do not hesitate to contact me at (585) 726-3536 or [email protected] or Boris Dolgonos of Gibson, Dunn & Crutcher LLP at (212) 351-4046 or [email protected].
Sincerely,
/s/ Roger W. Byrd
Roger W. Byrd
General Counsel, Secretary & Senior Vice President
cc: Boris Dolgonos, Gibson, Dunn & Crutcher LLP
Eastman Kodak Company 343 State Street Rochester, NY 14650