October 17, 2019
VIA EDGAR
Christine Westbrook
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, NE
Washington, D.C. 20549
Re: | The Dow Chemical Company | |
Registration Statement on Form S-4 (File No. 333-234108) |
Dear Ms. Westbrook:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, The Dow Chemical Company (the “Company”) respectfully requests that the effective date of the Company’s Registration Statement on Form S-4 (File No. 333-234108) (as amended, the “Registration Statement”) be accelerated by the Securities and Exchange Commission so that the Registration Statement will become effective at 3:30 p.m., New York City time on October 18, 2019 or as soon as practicable thereafter.
We request that we be notified of such effectiveness by a telephone call to Richard Alsop of Shearman & Sterling LLP at (212) 848-7333.
Very truly yours, | |||
The Dow Chemical Company | |||
By: | /s/ Amy E. Wilson | ||
Name: | Amy E. Wilson | ||
Title: | General Counsel and Corporate Secretary |