ITEM 8.01 Other Events

On December 21, 2007, Eastman Kodak Company ("Kodak") and Matsushita Electric Industrial Co., Ltd. ("MEI") entered into an agreement settling their patent infringement claims against each other. In 2007, Kodak commenced a patent infringement action against MEI in the United States District Court for the Southern District of Texas. No monetary consideration was paid under the settlement agreement. Pursuant to the settlement, Kodak agreed to dismiss its patent infringement action against MEI. Separately, Kodak entered into a technology cross license agreement with MEI. The license agreement, which will allow each company access to the other's patent portfolio, is royalty bearing to Kodak.

Also, on December 21, 2007, Kodak and Victor Company of Japan, Limited ("JVC") entered into an agreement settling their patent infringement claims against each other. JVC was also named as a defendant in Kodak's suit against MEI in the U.S. District Court for the Southern District of Texas. In consideration for JVC's release of its claims against Kodak and other non-material consideration received by Kodak from JVC, Kodak agreed to dismiss its patent infringement action against JVC. Separately, Kodak entered into a technology cross license agreement with JVC. The license agreement, which will allow each company access to the other's patent portfolio, is royalty bearing to Kodak.

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