Harsco Corporation

350 Poplar Church Road

Camp Hill, PA 17011 USA

Phone: 717.763.7064

Fax: 717.763.6424

Web:  www.harsco.com

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