<SEC-DOCUMENT>0000947871-19-000741-index.html : 20191119
<SEC-HEADER>0000947871-19-000741.hdr.sgml : 20191119
<ACCEPTANCE-DATETIME>20191017170739
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000947871-19-000741
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20191017

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:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		2211 H.H. DOW WAY
		CITY:			MIDLAND
		STATE:			MI
		ZIP:			48674-2030
		BUSINESS PHONE:		989-636-1000

	MAIL ADDRESS:	
		STREET 1:		2211 H.H. DOW WAY
		CITY:			MIDLAND
		STATE:			MI
		ZIP:			48674-2030
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
</SEC-DOCUMENT>