FMC CORP — Regulatory Filings 2016

Jul 11, 2016

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FMC Corporation

FMC Tower at Cira Centre South

2929 Walnut Street

Philadelphia, PA 19104

USA

215.299.6668

fmc.com

July 11, 2016

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, 2015

Definitive Proxy Statement on Schedule 14A

File No. 1-2376_______

Dear Mr. Cash:

We are in receipt of your letter dated July 6, 2016 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 and the upcoming quarter-end close requirements associated with the filing of the Form 10-Q, we will be unable to supply our responses back to you within ten business days. We plan to provide our responses to you by August 5, 2016.

Please do not hesitate to contact me at 215-299-6112 if you should have any questions or comments.

Very truly yours,

/s/ Paul W. Graves

Paul W. Graves

Executive Vice President and Chief Financial Officer

Cc: Nick Pfeiffer FMC Corporation, Vice President, Corporate Controller and Chief Accounting Officer

Andrea Utecht FMC Corporation, Executive Vice President and General Counsel

John Walker KPMG LLP, Partner

Robert Friedel Pepper Hamilton LLP, Partner