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[LETTERHEAD OF MISSISSIPPI CHEMICAL CORPORATION APPEARS HERE]
November 22, 1995
Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Mississippi Chemical Corporation (the "Registrant")
Registrant Statement on Form S-3 Commission File No. 33-63509
(the "Registration Statement")
Ladies and Gentlemen:
The Registrant hereby amends the Registration Statement on such date or
dates as may be necessary to delay its effective date until the Registrant shall
file a further amendment which specifically states that the Registration
Statement shall thereafter become effective in accordance with Section 8(a) of
the Securities Act of 1933, as amended, or until the Registration Statement
shall become effective on such date as the Commission, acting pursuant to said
Section 8(a), may determine.
Please direct any comments or questions you may have concerning the
foregoing to me at (601) 751-2930 or James E. Cahill at (214) 939-5607.
Respectfully submitted,
/s/ Robert E. Jones
Robert E. Jones
cc: Felicia C. Bassista
The Nasdaq Stock Market, Inc.
Allen C. Bridgforth
Alan J. Bogdanow
James E. Cahill
Peter Bacon
Neil Gold