Harsco Corporation

350 Poplar Church Road

Camp Hill, PA 17011 USA

Phone: 717.763.7064

Fax: 717.763.6424

Web: www.harsco.com

December 15, 2015

CORRESPONDENCE FILING VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

Attention: Terence O’Brien, Branch Chief

Tracie Mariner, Staff Accountant

Re: Harsco Corporation

Form 10-K for Fiscal Year Ended December 31, 2014
Filed March 2, 2015
File No. 1-03970

Ladies and Gentlemen:

Harsco Corporation, a Delaware corporation (the “Company”), has received the comment letter from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”), dated December 4, 2015 (the "Comment Letter"), with respect to the Company’s Form 10-K for the fiscal year ended December 31, 2014, filed March 2, 2015.

The Commission has asked that the Company either respond to the Commission's comments in the Comment Letter within 10 business days or tell the Commission when the Company will provide a response. The Company is currently reviewing the Comment Letter. As discussed with Tracie Mariner on December 11, 2015, the Company is requesting that it be allowed to respond no later than January 5, 2016. This additional time will enable the necessary internal review related to the Company's response to the Comment Letter.

If you have any questions regarding these matters, please do not hesitate to contact the undersigned at 717-730-3681.

Very truly yours,

/s/ F. Nicholas Grasberger

F. Nicholas Grasberger

President and Chief Executive Officer