October 11, 1996





Mr. Mark S. Brinton
Securities and Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza
Washington, D.C. 20549

Dear Mr. Brinton:

RE:      Thiokol Corporation
         Form S-3 Registration Statement
         File No. 333-1753

We are  responding  herein to the comments  contained in the Staff's letter
dated  October 8, 1996 (the  "Comment  Letter") to  Amendment  No. 2 to the
Registration  Statement  on Form  S-3  (the  "Registration  Statement")  of
Thiokol  Corporation  (the  "Company")  filed on September 26, 1996 and the
Company's  Form 10-K for the fiscal year ended June 30, 1996 and subsequent
1934 Act reports  filed by the Company  with the  Securities  and  Exchange
Commission  (the  "Commission")  and  incorporated  by  reference  into the
Registration Statement. Each of the numbered responses below corresponds to
the  Staff's  numbered  comments.  Capitalized  terms  used  herein and not
otherwise  defined have the meanings  assigned to them in the  Registration
Statement.

     1. If  material,  please  disclose in future  filings  the  accounting
treatment for the joint ventures with Alliant Technologies, Inc. and Morton
International, Inc.

Company  Response:  In response to the Staff's  comment,  the Company  will
include such disclosure in future filings if material.

     2. In future filings,  please clarify that revenue is recognized under
the  percentage  of  completion  method,  if this  is the  case.  The  term
"generally" when referring to the accounting treatment should be deleted.



Mark S. Brinton
Form S-3 Registration Statement
File No. 333-1753
Page 2


Company Response:  In response to the Staff's comment,  the Company will in
future filings  clarify that revenue is recognized  under the percentage of
completion method, if applicable, and will delete the term "generally" when
referring to the accounting treatment.

The Company also hereby  requests  acceleration  pursuant to Rule 461 under
the Securities Act of 1933, as amended,  of its  Registration  Statement on
Form S-3 (Registration  No. 333-1753) so that such  registration  statement
will be declared effective at 1:00 p.m. Washington, D.C. time on Wednesday,
October 16, 1996, or as soon as practicable thereafter.

If you have any questions, please contact Tad Freese of Latham & Watkins at
(415) 395-8184 or the undersigned at (801) 629-2084.

Sincerely,



\s\Edwin M. North
- -----------------
Corporate Secretary

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