June 29, 2012
VIA EDGAR
Mr. David R. Humphrey
Branch Chief
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Mail Stop 3561
Washington, D.C. 20549
| Re: | Potash Corporation of Saskatchewan Inc. (the “Company”) |
Form 10-K for the Year Ended December 31, 2011
Filed February 27, 2012
File Number 1-10351
Dear Mr. Humphrey:
We have received the comments of the Staff contained in the letter dated June 18, 2012 relating to the Company’s Form 10-K for the year ended December 31, 2011. In that letter, you asked that the Company respond to the comments within 10 business days. Based on a conversation with the Staff on June 28, 2012, we expect to respond to the Staff on or before July 10, 2012. If you have questions or concerns about this matter, please do not hesitate to contact Denis A. Sirois at (306) 933-8785.
Sincerely,
/s/ Wayne R. Brownlee
Wayne R. Brownlee
Executive Vice President, Treasurer and
Chief Financial Officer and Secretary
cc: | Denis A. Sirois,Vice President and Corporate Controller |