Dow Corning Corporation, was an American multinational corporation headquartered in Midland, Michigan, United States, and was originally established as a joint venture between The Dow Chemical Company and Corning Incorporated. In 2016, Dow bought out Corning, making Dow Corning a 100% Dow subsidiary. After a brief existence as a DowDuPont-owned company, Dow spun out from DowDuPont on April 1, 2019. The new company, Dow Silicones Corporation, which is wholly owned by Dow, specializes in silicone and silicon-based technology, and is the largest silicone product producer in the world.

Midland is a city in and the county seat of Midland County, Michigan, in the United States. The city's population was 42,547 as of the 2020 census. It is the principal city of the Midland Metropolitan Statistical Area, part of the larger Saginaw-Midland-Bay City Combined Statistical Area.