-----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, PknXGrBH+bT6zfs7NMxQjPi5YTD5lwwVpC6SX+PYeMy55BVBu+YELS3mIwaL4c1Q c7jzP5T02QNZ08KglmR0Tg== 0001193125-10-155762.txt : 20101108 0001193125-10-155762.hdr.sgml : 20101108 20100708163038 ACCESSION NUMBER: 0001193125-10-155762 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20100708 FILER: COMPANY DATA: COMPANY CONFORMED NAME: QUAKER CHEMICAL CORP CENTRAL INDEX KEY: 0000081362 STANDARD INDUSTRIAL CLASSIFICATION: MISCELLANEOUS PRODUCTS OF PETROLEUM & COAL [2990] IRS NUMBER: 230993790 STATE OF INCORPORATION: PA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE QUAKER PARK STREET 2: 901 HECTOR STREET CITY: CONSHOHOCKEN STATE: PA ZIP: 19428 BUSINESS PHONE: 6108324000 MAIL ADDRESS: STREET 1: ONE QUAKER PARK STREET 2: 901 HECTOR ST CITY: CONSHOHOCKEN STATE: PA ZIP: 19428 CORRESP 1 filename1.htm Correspondence

LOGO

July 8, 2010

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

Attn: John Hartz, Senior Assistant Chief Accountant

 

Re: Quaker Chemical Corporation

Form 10-K for the Fiscal Year Ended December 31, 2009

Definitive Proxy Statement on Schedule 14A

Form 10-Q for the Fiscal Quarter Ended March 31, 2010

File No. 001-12019

Ladies and Gentlemen:

Reference is made to the Staff’s comment letter, dated June 28, 2010, regarding the above-referenced filings of Quaker Chemical Corporation. We are currently preparing a comprehensive response that will address each of the Staff’s comments. While we will submit our response at an earlier date if we are able to do so, we expect to provide our response no later than July 27, 2010.

Should you have any questions concerning the timing of our response or otherwise, please feel free to contact me at (610) 832-4160.

 

Sincerely,
/s/ Mark A. Featherstone
Mark A. Featherstone
Vice President, Chief Financial Officer and Treasurer

 

cc: Dale Welcome

Hagen Ganem

Andrew Schoeffler

Quaker Chemical Corporation

One Quaker Park, 901 E. Hector Street, Conshohocken, PA 19428-2380 USA www.quakerchem.com

T 610.832.4160    F 610.832.4494

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