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 UNITED STATES

 SECURITIES AND EXCHANGE COMMISSION

 Washington, D.C. 20549

 FORM 10-K/A

 Amendment Number 1

 ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

 --12-31FY2023

 For the year ended December 31, 2023 or

 TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 FOR THE TRANSITION PERIOD FROM TO

 Commission File Number 1-00087

 EASTMAN KODAK COMPANY

 (Exact name of Registrant as specified in its Charter)

 New Jersey

 16-0417150

 (State or other jurisdiction of incorporation or organization)

 (I.R.S. Employer Identification No.)

 343 State Street, Rochester, New York

 14650

 (Address of principal executive offices)

 (Zip Code)

 Registrant ' s telephone number, including area code: ( 800) 356-3259

 Securities registered pursuant to Section 12(b) of the Act:

 Title of each class

 Trading Symbol(s)

 Name of each exchange on which registered

 Common stock, par value $0.01 per share

 KODK

 New York Stock Exchange

 Securities registered pursuant to Section 12(g) of the Act: None

 Indicate by check mark if the Registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes No

 Indicate by check mark if the Registrant is not required to file reports pursuant to Section 13 or 15(d) of the Act. Yes No

 Indicate by check mark whether the Registrant: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the Registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes No

 Indicate by check mark whether the Registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the Registrant was required to submit such files). Yes No

 Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, 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 13(a) of the Exchange Act.

 Indicate by check mark whether the registrant has filed a report on and attestation to its management's assessment of the effectiveness of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its audit report.

 If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing reflect the correction of an error to previously issued financial statements.

 Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the registrant's executive officers during the relevant recovery period pursuant to §240.10D-1 (b).

 Indicate by check mark whether the Registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes No

 The aggregate market value of the voting common equity held by non-affiliates of the Registrant, based on the closing price of the shares of common stock on June 30, 2023, was approximately $ 293 million.

 The number of shares of Registrant's Common Stock outstanding as of March 7, 2024 was 79.9 million.

 DOCUMENTS INCORPORATED BY REFERENCE

 Portions of the definitive Proxy Statement for the registrant's Annual Meeting of Shareholders to be held on May 15,2024 have been incorporated by reference into Part III of this Annual Report on Form 10-K.

 Explanatory Note

 Eastman Kodak Company (the "Company") is filing this Amendment No.1 on Form 10-K/A to its Annual Report on Form 10-K for the fiscal year ended December 31, 2023 (the "Original Filing"), which was filed with the Securities and Exchange Commission on March 14, 2024, solely for the purpose of correcting a clerical error in exhibit (23.1) Consent of Independent Registered Public Accounting Firm.

 Except as described above, this Amendment No. 1 does not amend any other information set forth in the Original Filing, and the Company has not updated disclosures included therein.

 Eastman Kodak Company

 Index to Exhibits

 Exhibit

 Number

 (23.1)

 Consent of Ernst & Young LLP, Independent Registered Public Accounting Firm, filed herewith.

 # of Firm Id

 EY- 42;

 Auditor Name:

 Ernst & Young

 Auditor Location:

 Rochester, New York, USA

 SIGNATURES

 Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

 EASTMAN KODAK COMPANY

 (Registrant)

 Date: March 14, 2024

 /s/ Richard T. Michaels

 Richard T. Michaels

 Chief Accounting Officer and Corporate Controller

 (Chief Accounting Officer and Authorized Signatory)