-----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, PafR8X9UxXjA2czkqzAOlVt7UC7qVMI8vvgLHaFFGdJ/Y4sDMN4UAJS+DPzHrC/S 6U0PegCQx0+bgVSfdq8dAw== 0001072613-09-000949.txt : 20091116 0001072613-09-000949.hdr.sgml : 20091116 20090527144310 ACCESSION NUMBER: 0001072613-09-000949 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20090527 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, INC. -- 888-775-4789 -- HARSCO CORPORATION -- CORRESPONDENCE
Harsco Corporation
350 Poplar Church Road
Camp Hill, PA 17011 USA
Phone: 717.763.7064
Fax: 717.763.6424
Web:  www.harsco.com


LOGO

May 27, 2009


VIA EDGAR
 
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC  20549-2010
Attention: Dietrich King, Staff Attorney
 
 
Re:
Harsco Corp.
Definitive Proxy Statement on Schedule 14A
Filed on March 19, 2009
File Number 001-03970
 
Dear Mr. King:
 
Harsco Corporation (the “Company”) received the comment letter from the staff of the Securities and Exchange Commission (the “Commission”) dated April 28, 2009 (the “Comment Letter”) with respect to its definitive proxy statement, filed March 19, 2009.
 
The Commission asked that the Company either respond to the Commission’s comments in the Comment Letter by May 12, 2009 or tell the Commission by that time when the Company will provide a response.  The Company anticipates responding by June 30, 2009.  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) 612-5624.
 
 
 
Very truly yours,

/s/ A. Verona Dorch
A. Verona Dorch
Assistant General Counsel and
Assistant Corporate Secretary
 
 
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