CORRESP 1 filename1.txt December 21, 2009 VIA EDGAR --------- Mr. Terence O'Brien Accounting Branch Chief U.S. Securities and Exchange Commission Division of Corporation Finance Mail Stop 4631 100 F Street, N.E. Washington, D.C. 20549-4631 Re: Rogers Corporation Form 10-K for the Fiscal Year Ended December 31, 2008 Filed February 26, 2009 Schedule 14A Filed on March 20, 2009 File No. 1-4347 Dear Mr. O'Brien: We refer you to the letter to Rogers Corporation (the "Company"), dated December 7, 2009 (the "Comment Letter"), containing the comments of the Staff of the Securities and Exchange Commission to the Company's filings referenced above. Following-up on the conversation of our Corporate Controller and our attorneys with Mr. Andrew Schoeffler, Senior Staff Attorney, of your office on December 10, 2009, we are writing to confirm that the Company needs additional time in order to prepare its response to the Staff's comments and therefore will not submit its response within ten (10) business days of the date of the Comment Letter. The Company will submit its response as soon as is practicable. We appreciate the Staff's cooperation in this matter. Please telephone me at 860-774-9605, or our attorney, Andrew J. Merken, Esq. of Burns & Levinson LLP, Boston, MA at 617-345-3740, with any questions or comments you may have. In addition, please provide to us a copy of all future correspondence via facsimile at 860-779-4714. Terence O'Brien Accounting Branch Chief U.S. Securities and Exchange Commission December 21, 2009 Page 2 Very truly yours, /s/ Dennis M. Loughran --------------------------------------------------- Dennis M. Loughran Vice President Finance and Chief Financial Officer cc: Robert D. Wachob, President and Chief Executive Officer Terrence W. Mahoney, Vice President and General Counsel Robert M. Soffer, Vice President and Secretary Paul B. Middleton, Treasurer Debra J. Granger, Vice President, Corporate Compliance and Controls Ronald J. Pelletier, Corporate Controller and Principal Accounting Officer Sean Lynch, Ernst & Young Andrew J. Merken, Esq., Burns & Levinson LLP