Item 2.02. Results of Operations and Financial Condition

On October 30, 2012, Eastman Kodak Company issued a press release describing its financial results for the third quarter ended September 30, 2012. A copy of the press release is attached as Exhibit (99.1) to this report.

Within the Company's third quarter press release, the Company makes reference to the non-GAAP financial measures, segment operating loss, operating loss excluding restructuring costs, and net loss excluding restructuring and reorganization items, net, which have directly comparable GAAP financial measures.

The Company believes that these non-GAAP measures represent important internal measures of performance. Accordingly they are provided to give the same financial data that management uses with the belief that this information will assist the users of it in properly assessing the underlying performance of the Company. Whenever such information is presented, the Company has complied with the provisions of the rules under Regulation G and Item 2.02 of Form 8-K. In addition to the reason described above, the Company's management believes that the presentation of the non-GAAP financial measures allows the user of the information to assess the results on a more comparable basis.

Item 9.01 Financial Statements and Exhibits

(d) Exhibit

(99.1) Press Release issued October 30, 2012, regarding financial results for the third quarter of 2012 furnished with this document.

---