The provided reference text focuses on the invention and marketing of the Kodak camera by George Eastman, but it does not specify who manufactured the first Kodak lenses. The reference highlights that:
- George Eastman (1854–1932), a former bank clerk from Rochester, New York, invented and marketed the Kodak camera.
- The Kodak was a simple box camera that came loaded with a 100-exposure roll of film.
Since the reference provided does not contain details about lens manufacturing, I cannot definitively answer who made the first Kodak lenses based solely on this source. Further research is needed to identify the lens manufacturer for the initial Kodak cameras.