Harsco
Corporation
350
Poplar Church Road
Camp
Hill, PA 17011 USA
Phone:
717.763.7064
Fax:
717.763.6424
Web: www.harsco.com
May 8,
2009
VIA
EDGAR
Securities
and Exchange Commission
Division
of Corporation Finance
100 F
Street, N.E.
Washington,
DC 20549-2010
Attention:
Dietrich King, Staff Attorney
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Re:
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Harsco
Corp.
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Definitive
Proxy Statement on Schedule 14A
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Filed
on March 19, 2009
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File Number
001-03970
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Dear Mr.
King:
Harsco
Corporation (the “Company”) received the comment letter from the staff of the
Securities and Exchange Commission (the “Commission”) dated April 28, 2009 (the
“Comment Letter”) with respect to its definitive proxy statement, filed March
19, 2009.
The
Commission has asked that the Company either respond to the Commission’s
comments in the Comment Letter by May 12, 2009 or tell the Commission by that
time when the Company will provide a response. The Company will be
unable to respond by May 12, 2009, but anticipates responding by May 26,
2009. 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) 612-5624.
Very
truly yours,
/s/ A. Verona Dorch
A. Verona Dorch
Assistant General Counsel
and
Assistant Corporate
Secretary