TEXT-EXTRACT 2 filename2.txt February 12, 2019 Matthew Garth Chief Financial Officer MINERALS TECHNOLOGIES INC 622 Third Avenue New York, NY 10017-6707 Re: MINERALS TECHNOLOGIES INC Form 10-K for the Fiscal Year Ended December 31, 2017 Filed February 16, 2018 File No: 1-11430 Dear Mr. Garth: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Manufacturing and Construction