<SEC-DOCUMENT>0000947871-15-000119-index.html : 20150218
<SEC-HEADER>0000947871-15-000119.hdr.sgml : 20150216
<ACCEPTANCE-DATETIME>20150217110728
ACCESSION NUMBER:		0000947871-15-000119
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20150216
ITEM INFORMATION:		Other Events
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20150217
DATE AS OF CHANGE:		20150217

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DOW CHEMICAL CO /DE/
		CENTRAL INDEX KEY:			0000029915
		STANDARD INDUSTRIAL CLASSIFICATION:	PLASTICS, MATERIALS, SYNTH RESINS & NONVULCAN ELASTOMERS [2821]
		IRS NUMBER:				381285128
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-03433
		FILM NUMBER:		15619305

	BUSINESS ADDRESS:	
		STREET 1:		2030 DOW CENTER
		CITY:			MIDLAND
		STATE:			MI
		ZIP:			48674-2030
		BUSINESS PHONE:		989-636-1000

	MAIL ADDRESS:	
		STREET 1:		2030 DOW CENTER
		CITY:			MIDLAND
		STATE:			MI
		ZIP:			48674-2030
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>ss416610_8k.htm
<DESCRIPTION>CURRENT REPORT
<TEXT>
Document 1 - file: ss416610_8k.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>ss416610_ex0501.htm
<DESCRIPTION>OPINION OF KENNETH HEMLER
<TEXT>
Document 2 - file: ss416610_ex0501.htm

</DOCUMENT>
</SEC-DOCUMENT>