The noncallable notes are rated A2 by Moody's Investors Service and A-plus by Standard & Poor's Corp. But the 30-year piece was not sold. A Corning spokesman said the 30-year portion was not sold "because we could not get the pricing we wanted." The entire offering is part of the company's plan to sell $200 million in debt and $400 million in equity to fund the purchase of Damon Corp. Officials at Lazard declined to comment. But one source familiar with the underwriting of the deal dismissed the benchmark controversy. "People can make things up, and that's all I have to say," the source said. The 30-year portion could be priced later this week, sources said, if the parties involved can agree on the appropriate benchmark. Meanwhile, the forward calendar is piling up. Yesterday, USWest Capital Funding Inc. filed with the Securities and Exchange Commission for a debt offering of up to $800 million. On Friday, Pennzoil Corp. filed a shelf of $500 million, and the Province of Ontario filed for $2 billion of debt.