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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000000000-06-005256.txt : 20061120
<SEC-HEADER>0000000000-06-005256.hdr.sgml : 20061120
<ACCEPTANCE-DATETIME>20060131121402
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-005256
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060131

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ENGELHARD CORP
		CENTRAL INDEX KEY:			0000352947
		STANDARD INDUSTRIAL CLASSIFICATION:	INDUSTRIAL INORGANIC CHEMICALS [2810]
		IRS NUMBER:				221586002
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		101 WOOD AVENUE
		CITY:			ISELIN
		STATE:			NJ
		ZIP:			08830
		BUSINESS PHONE:		7322055000

	MAIL ADDRESS:	
		STREET 1:		101 WOOD AVENUE
		CITY:			ISELIN
		STATE:			NJ
		ZIP:			08830
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

	January 31, 2006

Via Facsimile ((212) 269-5420) and U.S. Mail

Kenneth W. Orce, Esq.
Cahill Gordon & Reindel LLP
80 Pine Street
New York, NY  10005

Re:	Engelhard Corporation
	Definitive Additional Soliciting Materials
	Filed January 30, 2006
	SEC File No. 001-08142

		Engelhard Corporation
      	Schedule 14D-9/A filed January 27, 2006
      	File No. 005-37173

Dear Mr. Orce:

      We have the following comments on the above-referenced
filing.

Definitive Additional Soliciting Materials
1. We note that in the definitive additional soliciting materials
you
filed, you did not include either the participant information or
the
legend required by Rule 14a-12(a)(1).  Please revise the filing or
make an additional filing to provide the required information.
2. The filing bears an incorrect EDGAR header identification tag.
These definitive additional soliciting materials should have been
filed with a header identification tag of DEFA14A.  Please fax a
request for this header identification tag to be corrected to the
attention of Sylvia Pilkerton in the Office of Edgar and
Information
Analysis at (202) 772-9216.

Closing Information

      Please amend your filing promptly to comply with our
comments.
If you do not agree with a comment, please tell us why in your
response.  If the information you provide in response to our
comments
materially changes the information that you have already provided
to
security holders, disseminate the revised materials in a manner
reasonably calculated to inform them of the new information.

      Please direct any questions to me at (202) 551-3619 or, in
my
absence, to Pam Carmody, Special Counsel, at (202) 551-3265.  You
may
also contact me via facsimile at (202) 772-9203.  Please send all
correspondence to us at the following ZIP code: 20549-3628.


								Sincerely,


								Daniel F. Duchovny
								Attorney-Advisor
								Office of Mergers &
Acquisitions
??

??

??

??

Kenneth W. Orce, Esq.
Cahill Gordon & Reindel LLP
January 31, 2006
Page 1


UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

         DIVISION OF
CORPORATION FINANCE


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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