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OLIN Corp Regulatory Filings 2011

Dec 23, 2011

31434_rns_2011-12-23_b2838f72-6e09-4d09-847f-42e3eab86bb1.zip

Regulatory Filings

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CORRESP 1 filename1.htm commentletter12232011.htm Licensed to: Olin Corporation Document Created using EDGARizer 2020 5.4.1.0 Copyright 1995 - 2009 Thomson Reuters. All rights reserved.

190 Carondelet Plaza, Suite 1530

Clayton, MO 63105-3443

Todd A. Slater

Vice President, Finance and Controller

Tel: 314-480-1447

December 23, 2011

Mr. Rufus Decker

Accounting Branch Chief

Securities and Exchange Commission

Division of Corporation Finance

Washington, DC 20549-0510

Re: Olin Corporation

Form 10-K for the fiscal year ended December 31, 2010

Filed February 24, 2011

Form 10-Q for the period ended September 30, 2011

Filed October 28, 2011

File No. 1-1070

Dear Mr. Decker:

This letter will confirm my conversation today with Ernest Greene, Staff Accountant. Olin Corporation will provide its responses to your letter dated December 21, 2011, on or before January 20, 2012.

Sincerely,

/s/ Todd A. Slater

Todd A. Slater

Vice President, Finance and Controller

Principal Accounting Officer