<SEC-DOCUMENT>0000045876-15-000086-index.html : 20160212
<SEC-HEADER>0000045876-15-000086.hdr.sgml : 20160212
<ACCEPTANCE-DATETIME>20151215134124
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000045876-15-000086
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20151215

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			HARSCO CORP
		CENTRAL INDEX KEY:			0000045876
		STANDARD INDUSTRIAL CLASSIFICATION:	FABRICATED STRUCTURAL METAL PRODUCTS [3440]
		IRS NUMBER:				231483991
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		350 POPLAR CHURCH ROAD
		CITY:			CAMP HILL
		STATE:			PA
		ZIP:			17011
		BUSINESS PHONE:		7177637064

	MAIL ADDRESS:	
		STREET 1:		350 POPLAR CHURCH ROAD
		CITY:			CAMP HILL
		STATE:			PA
		ZIP:			17011
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>seccommentsresponse_imagea.gif
<TEXT>
Document 2 - file: seccommentsresponse_imagea.gif

</DOCUMENT>
</SEC-DOCUMENT>