-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, MBDTAg4RZgoTau1nOi1gskwq6Vkhryk1skMzxlEzYIEJUNuutNSNoxsnb4RlTGNb FZyVAcda8IuknLehkKWpeQ== 0001072613-07-002292.txt : 20080411 0001072613-07-002292.hdr.sgml : 20080411 20071003155719 ACCESSION NUMBER: 0001072613-07-002292 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20071003 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: P O BOX 8888 CITY: CAMP HILL STATE: PA ZIP: 17001-8888 BUSINESS PHONE: 7177637064 MAIL ADDRESS: STREET 1: PO BOX 8888 CITY: CAMP HILL STATE: PA ZIP: 17001-8888 CORRESP 1 filename1.htm www.EXFILE.com 888-775-4789 HARSCO CORPORATION -- CORRESP
 

 
Harsco Corporation
350 Poplar Church Road
Camp Hill, PA 17011 USA
Mail: P.O. Box 8888
Camp Hill, PA 17001-8888 USA
 
Telephone: 717.763.7064
Fax: 717.763.6424
Web: www.harsco.com



October 3, 2007
 
VIA EDGAR
 
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC  20549
Attention: Timothy A. Geishecker, Senior Counsel
 
 
Re:
Harsco Corp.
   
Definitive 14A
   
Filed on March 20, 2007
   
File Number 001-03970
     
 
 
Dear Mr. Geishecker:
 
Harsco Corporation (the “Company”) received the comment letter from the staff of the Securities and Exchange Commission (the “Commission”) dated September 26, 2007 (the “Comment Letter”) with respect to its definitive proxy statement, filed March 20, 2007.
The Commission has asked that the Company either respond to the Commission’s comments in the Comment Letter by October 26, 2007 or tell the Commission by that time when the Company will provide a response.  The Company will soon start the process of closing its books for the quarter ended September 30, 2007 and will also be preparing its quarterly report on Form 10-Q for the quarter.  Additionally, the Company wants to allow the members of the compensation committee of the board of directors to have sufficient time to review the Company’s response.  Accordingly, the Company will be unable to respond by October 26, 2007, but anticipates responding by November 26, 2007.  This additional time will enable the Company to fully and adequately respond to the Commission’s comments.

If you have any questions regarding the foregoing, please contact the undersigned at (717) 763-7064.


Very truly yours,

/s/ Mark E. Kimmel

Mark E. Kimmel
General Counsel and
   Corporate Secretary

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