VIA EDGAR
May 3, 2019
J. Nolan McWilliams
Attorney-Advisor
Division of Corporation Finance
Office of Transportation and Leisure
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549-3628
Re: | Corteva, Inc. |
Registration Statement on Form10-12B |
FileNo. 001-38710 |
Dear Mr. McWilliams:
Reference is made to the Registration Statement on Form 10 (FileNo. 001-38710) (as amended, the “Registration Statement”), filed by Corteva, Inc. (the “Company”) with the U.S. Securities and Exchange Commission (the “Commission”).
The Company hereby respectfully requests that the effective date of the Registration Statement be accelerated to 4:05 pm., Eastern time, on May 7, 2019, or as soon as practicable thereafter, pursuant to Section 12(d) of the U.S. Securities Exchange Act of 1934, as amended, and Rule12d1-2 promulgated thereunder.
If the staff of the Commission has any questions or comments concerning this letter, or if you require any additional information, please feel free to contact Ryan J. Dzierniejko, of Skadden, Arps, Slate, Meagher & Flom LLP (“Skadden”) at (212)735-3712 or Brandon W. Bailey of Skadden at (212)735-2654. The Company requests that it be notified of the effectiveness of the Registration Statement by a telephone call to either Mr. Dzierniejko or Mr. Bailey and that such effectiveness also be confirmed in writing.
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Very truly yours,
CORTEVA, INC. | ||
By: | /s/ Gregory R. Friedman | |
Name: Gregory R. Friedman Title: Executive Vice President, Chief Financial Officer |