August 24, 2010
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attn: John Hartz, Senior Assistant Chief Accountant
Re: | Quaker Chemical Corporation |
Form 10-K for the Fiscal Year Ended December 31, 2009
Definitive Proxy Statement on Schedule 14A
Form 10-Q for the Fiscal Quarter Ended March 31, 2010
File No. 001-12019
Ladies and Gentlemen:
Reference is made to the Staffs comment letter, dated August 19, 2010, regarding the above-referenced filings of Quaker Chemical Corporation. Our General Counsel, who will have primary responsibility for preparing the responses to your comments, is out of the office until August 30, 2010. While we will submit our response at an earlier date if we are able to do so, we expect to provide our response no later than September 10, 2010.
Should you have any questions concerning the timing of our response or otherwise, please feel free to contact me at (610) 832-4160.
Sincerely,
/s/ Mark A. Featherstone |
Mark A. Featherstone |
Vice President, Chief Financial Officer and Treasurer |
Fax number: 610-832-4494
cc: | Dale Welcome |
Hagen Ganem
Andrew Schoeffler