FMC CORP — Regulatory Filings 2011

May 31, 2011

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FMC Corporation
1735 Market Street
Philadelphia, PA 19103
215.299.6000
www.fmc.com

May 31, 2011

Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549-7010

Attn: John Cash, Accounting Branch Chief

Re: FMC Corporation

Form 10-K for the Fiscal Year Ended December 31, 2010

Form 10-Q for the Fiscal Quarter Ended March 31, 2011

File No. 001-02376________

Dear Mr. Cash:

We are in receipt of your letter dated May 23, 2011 that supplies comments given by the Staff of the Division of Corporation Finance of the Securities and Exchange Commission with respect to the above-referenced filings. Due to key personnel being out of the office due to the long Memorial Day weekend as well as planned vacations, we will be unable to supply our responses back to you within ten business days. We plan to provide our responses to you by June 17, 2011.

Please do not hesitate to contact me at 215-299-6438 if you should have any questions or comments.

Very truly yours,

/s/ W. Kim Foster

W. Kim Foster

Executive Vice President and Chief Financial Officer

Cc: Graham Wood FMC Corporation, Vice President and Controller

Andrea Utecht FMC Corporation, Executive Vice President and General Counsel

Peter Minan KPMG LLP, Partner

Robert Friedel Pepper Hamilton LLP, Partner