View:
Harsco
Corporation
350
Poplar Church Road
Camp
Hill, PA 17011 USA
Mail:
P.O. Box 8888
Camp
Hill, PA 17001-8888 USA
Telephone:
717.763.7064
Fax:
717.763.6424
Web:
www.harsco.com
October
3, 2007
VIA
EDGAR
Securities
and Exchange Commission
100
F
Street, N.E.
Washington,
DC 20549
Attention:
Timothy A. Geishecker, Senior Counsel
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Re:
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Harsco
Corp.
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Definitive
14A
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Filed
on March 20, 2007
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File
Number 001-03970
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Dear
Mr.
Geishecker:
Harsco
Corporation (the “Company”) received the comment letter from the staff of the
Securities and Exchange Commission (the “Commission”) dated September 26, 2007
(the “Comment Letter”) with respect to its definitive proxy statement, filed
March 20, 2007.
The
Commission has asked that the Company either respond to the Commission’s
comments in the Comment Letter by October 26, 2007 or tell the Commission by
that time when the Company will provide a response. The Company will
soon start the process of closing its books for the quarter ended September
30,
2007 and will also be preparing its quarterly report on Form 10-Q for the
quarter. Additionally, the Company wants to allow the members of the
compensation committee of the board of directors to have sufficient time to
review the Company’s response. Accordingly, the Company will be
unable to respond by October 26, 2007, but anticipates responding by November
26, 2007. This additional time will enable the Company to fully and
adequately respond to the Commission’s comments.
If
you
have any questions regarding the foregoing, please contact the undersigned
at
(717) 763-7064.
Very
truly yours,
/s/
Mark
E. Kimmel
Mark
E.
Kimmel
General
Counsel and
Corporate
Secretary