Item 2.02. Results of Operations and Financial Condition

The Corning Incorporated press release dated January 31, 2023 regarding its financial results for the fourth quarter ended December 31, 2022 is attached hereto as Exhibit 99.

In accordance with General Instruction B.2 of Form 8-K, the information in this Current Report on Form 8-K, shall not be deemed to be "filed" for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), or otherwise subject to the liability of that section, and shall not be incorporated by reference into any registration statement or other document filed under the Securities Act of 1933, as amended, or the Exchange Act, except as shall be expressly set forth by specific reference in such filing.

Item 9.01. Financial Statements and Exhibits

(d) Exhibit



     99     Press Release dated January 31,
          2023, issued by Corning
          Incorporated.
          Cover Page Interactive File (the cover
          page tags are embedded within the
     104  Inline XBRL document).



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