0000074303-11-000093.txt : 20120330 0000074303-11-000093.hdr.sgml : 20120330 20111223113719 ACCESSION NUMBER: 0000074303-11-000093 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20111223 FILER: COMPANY DATA: COMPANY CONFORMED NAME: OLIN CORP CENTRAL INDEX KEY: 0000074303 STANDARD INDUSTRIAL CLASSIFICATION: CHEMICALS & ALLIED PRODUCTS [2800] IRS NUMBER: 131872319 STATE OF INCORPORATION: VA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: OLIN CORP STREET 2: 190 CARONDELET PLAZA SUITE 1530 CITY: CLAYTON STATE: MO ZIP: 63105 BUSINESS PHONE: 3144801400 MAIL ADDRESS: STREET 1: OLIN CORP STREET 2: 190 CARONDELET PLAZA SUITE 1530 CITY: CLAYTON STATE: MO ZIP: 63105 FORMER COMPANY: FORMER CONFORMED NAME: OLIN MATHIESON CHEMICAL CORP DATE OF NAME CHANGE: 19691008 CORRESP 1 filename1.htm commentletter12232011.htm
Olin logo
190 Carondelet Plaza, Suite 1530
Clayton, MO 63105-3443


Todd A. Slater
Vice President, Finance and Controller
Tel: 314-480-1447


December 23, 2011




Mr. Rufus Decker
Accounting Branch Chief
Securities and Exchange Commission
Division of Corporation Finance
Washington, DC 20549-0510

Re:         Olin Corporation
Form 10-K for the fiscal year ended December 31, 2010
Filed February 24, 2011
Form 10-Q for the period ended September 30, 2011
Filed October 28, 2011
File No. 1-1070

Dear Mr. Decker:

This letter will confirm my conversation today with Ernest Greene, Staff Accountant.  Olin Corporation will provide its responses to your letter dated December 21, 2011, on or before January 20, 2012.

Sincerely,


/s/ Todd A. Slater

Todd A. Slater
Vice President, Finance and Controller
Principal Accounting Officer

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