-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, M/EY/SC6H4c2b8QOKziw7qTl4mJWeuaym7e7lIcfrXFEYkKBBWaAHoNXJSIoiNkx n4Sslay8SCwYbJ9YUo13xg== 0001104659-07-069709.txt : 20080324 0001104659-07-069709.hdr.sgml : 20080324 20070918141136 ACCESSION NUMBER: 0001104659-07-069709 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070918 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: 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 CORRESP 1 filename1.htm

September 18, 2007

Via Facsimile and EDGAR

Ms. Lesli Sheppard

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street N.E.

Washington, D.C. 20549

SEC Comment Letter dated August 21, 2007

The Dow Chemical Company

Definitive 14A

Filed March 23, 2007

File No. 001-03433

Dear Ms. Sheppard:

This is to confirm our conversation earlier today in which you agreed to grant The Dow Chemical Company an extension until October 17, 2007 in order to respond to the SEC comment letter referenced above. Please do not hesitate to call me at (989) 638-2176 if you have any questions.

Yours truly,

/s/ Thomas E. Moran

Thomas E. Moran

Assistant Secretary

temoran@dow.com

cc: Andrew N. Liveris, Chairman and CEO, The Dow Chemical Company

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