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<DIV align="right" style="font-size: 10pt; margin-top: 12pt"><B>As
filed with the Securities and Exchange Commission on September&nbsp;28, 2005</B><br>
<B>Registration No.&nbsp;333-</B><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u>
</DIV>


<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-bottom: 1pt solid black; font-size: 1pt">&nbsp;</DIV>






<DIV align="center" style="font-size: 14pt; margin-top: 12pt"><B>UNITED STATES SECURITIES AND EXCHANGE COMMISSION</B>
</DIV>

<DIV align="center" style="font-size: 12pt"><B>WASHINGTON, D.C. 20549</B>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>
</DIV>

<DIV align="center" style="font-size: 18pt; margin-top: 12pt"><B>FORM S-8</B>
</DIV>


<DIV align="center" style="font-size: 12pt; margin-top: 12pt"><B>REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933</B>
</DIV>

<DIV align="center" style="font-size: 24pt; margin-top: 12pt"><B>ROHM AND HAAS COMPANY</B>
</DIV>

<DIV align="center" style="font-size: 10pt">(Exact Name of Registrant as Specified in Its Charter)</DIV>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="31%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="31%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="31%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
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<TR valign="bottom">
    <TD align="center" valign="top" nowrap><br><B>Delaware</B><BR>
(State or Other Jurisdiction of<BR>
Incorporation or Organization)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top" nowrap><B>100 Independence Mall West<BR>
Philadelphia, PA 19106-2399</B><BR>
(Address of Principal Executive<BR>
Offices Including Zip Code)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top" nowrap><br><B>23-1028370</B><BR>
(I.R.S. Employer<BR>
Identification Number)</TD>
</TR>
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</TABLE>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>
</DIV>


<DIV align="center" style="font-size: 12pt; margin-top: 18pt"><B>2005 ROHM AND HAAS COMPANY NON-QUALIFIED SAVINGS PLAN</B></DIV>

<DIV align="center" style="font-size: 10pt">(Full Title of the Plan)</DIV>



<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt">Robert A. Lonergan<BR>
Rohm and Haas Company<BR>
100 Independence Mall West<BR>
Philadelphia, PA 19106-2399<BR>
(Name and Address of Agent For Service)
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt">215-592-3000
</DIV>

<DIV align="center" style="font-size: 10pt">(Telephone Number, Including Area Code, of Agent For Service)</DIV>



<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>Copy to:</B><BR>
Dennis O. Wilson<BR>
Rohm and Haas Company<BR>
100 Independence Mall West<BR>
Philadelphia, PA 19106-2399
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>CALCULATION OF REGISTRATION FEE</B>
</DIV>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="1%">&nbsp;</TD>
    <TD width="54%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD><!-- VRule -->
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD><!-- VRule -->
    <TD width="2%">&nbsp;</TD>
    <TD width="7%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD><!-- VRule -->
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD><!-- VRule -->
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>

    <TD width="1%">&nbsp;</TD>
</TR><TR style="font-size: 1px" valign="bottom">
    <TD nowrap align="left" colspan="21" style="border-bottom: 3px solid #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>

    <TD>&nbsp;</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Proposed Maximum</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Proposed Maximum</B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><b>Amount of</b></TD>
    <TD>&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>

    <TD nowrap align="center"><B>&nbsp;</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Amount to be</B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Offering</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Aggregate</B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Registration</B></TD>
    <TD>&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>

    <TD nowrap align="center"><B>Title of Securities to be Registered</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Registered</B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Price Per Share</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Offering Price</B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Fee</B></TD>
    <TD>&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>

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<TR valign="bottom">
    <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>

<TD style="border-top: 2px solid #000000"><DIV style="margin-left:15px; text-indent:-15px">Deferred
Compensation Obligation(1)</DIV></TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>

<TD align="center" style="border-top: 2px solid #000000">$60,000,000</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>

<TD align="center" valign="bottom" style="border-top: 2px solid #000000">N/A</TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 2px solid #000000">&nbsp;</TD>

<TD align="center" style="border-top: 2px solid #000000">$60,000,000</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD align="center" style="border-top: 2px solid #000000">$7,062.00</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 1px" valign="bottom">
    <TD nowrap align="left" colspan="21" style="border-top: 3px solid #000000">&nbsp;</TD>
</TR>

<!-- End Table Body -->
</TABLE>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Deferred Compensation Obligation represents unsecured obligations of Rohm
and Haas Company to pay deferred compensation in the future in accordance with the terms of the
2005 Rohm and Haas Company Non-Qualified Savings Plan.</TD>
</TR>

</TABLE>
</DIV>
<DIV style="width: 100%; border-bottom: 1pt solid black; margin-top: 10pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>





<P align="center" style="font-size: 10pt">&nbsp;
</DIV>
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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>PART I</B>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The information requested in Part&nbsp;I of this Registration Statement is included in the prospectus
for the Plan, which the Company has excluded from this Registration Statement in accordance with
the instructions to Form S-8.
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>PART II</B>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B>
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="5%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="93%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD nowrap align="left"><B>Item 3.</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left"><B>Incorporation of Documents by Reference.</B></TD>
</TR>
</table></div>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The following documents that the Company has previously filed with the Securities and Exchange
Commission (the &#147;Commission&#148;) are hereby incorporated by reference into this Registration
Statement:
</DIV>



<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="5%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="93%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD nowrap align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">1.&nbsp;the Company&#146;s Annual Report on Form 10-K filed March&nbsp;1, 2005, except to the
extent that Items 1, 6, 7 and 8 of the Company&#146;s Form 10-K have been superseded by
information included in the Company&#146;s Current Report on Form 8-K filed with the SEC
on August&nbsp;15, 2005, which is also incorporated by reference into this Form S-8; and</TD>
</TR>

<TR style="font-size: 6pt" valign="bottom"><td>&nbsp;</td></tr>
<TR style="font-size: 10pt" valign="bottom">
    <TD nowrap align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">2.&nbsp;the Company&#146;s Quarterly Reports on
Form 10-Q filed April&nbsp;29, 2005 and July&nbsp;27, 2005.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">All reports and other documents that the Company subsequently files with the Commission pursuant to
Sections&nbsp;13(a), 13(c), 14, or 15(d) of the Exchange Act, prior to the filing of a post-effective
amendment which indicates that all of the securities offered under this Registration Statement have
been sold or which deregisters the securities then remaining unsold, shall be deemed to be
incorporated by reference into this Registration Statement from the date that the Company files
such report or document. Any statement contained in this Registration Statement or any report or
document incorporated into this Registration Statement by reference, however, shall be deemed to be
modified or superseded for purposes of this Registration Statement to the extent that a statement
contained in a subsequently dated report or document that is also considered part of this
Registration Statement, or in any amendment to this Registration Statement, is inconsistent with
such prior statement.
</DIV>


<P align="center" style="font-size: 10pt">2
</DIV>

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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="5%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="93%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD nowrap align="left"><B>Item 4.</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left"><B>Description of Securities.</B></TD>
</TR>

<TR style="font-size: 6pt" valign="bottom"><td>&nbsp;</td></tr>

<TR style="font-size: 10pt" valign="bottom">
    <TD nowrap align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">The $60,000,000 in Deferred Compensation Obligation represents
unsecured obligations of Rohm and Haas Company to pay deferred
compensation in the future in accordance with the terms of the
2005 Rohm and Haas Company Non-Qualified Savings Plan.</TD>
</TR>

<TR style="font-size: 6pt" valign="bottom"><td>&nbsp;</td></tr>

<TR style="font-size: 10pt" valign="bottom">
    <TD nowrap align="left"><B>Item 5.</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left"><B>Interests of Named Experts and Counsel.</B></TD>
</TR>


<TR style="font-size: 6pt" valign="bottom"><td>&nbsp;</td></tr>

<TR style="font-size: 10pt" valign="bottom">
    <TD nowrap align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">Morgan, Lewis and Bockius LLP is acting as counsel to Rohm and Haas Company
for the purpose of examining this Registration Statement and for providing
its opinion as to the validity of the shares to be issued.
</TD>
</TR>


<TR style="font-size: 6pt" valign="bottom"><td>&nbsp;</td></tr>

<TR style="font-size: 10pt" valign="bottom">
    <TD nowrap align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">The financial statements, financial statement schedule and management&#146;s assessment
of the effectiveness of internal control over financial reporting (which is included
in Management&#146;s Report on Internal Control over Financial Reporting) incorporated in
this Prospectus by reference to Rohm and Haas&#146;s Current Report on Form 8-K dated
August&nbsp;15, 2005 have been so incorporated in reliance on the report of
PricewaterhouseCoopers LLP, an independent registered public accounting firm,
given on the authority of said firm as experts in auditing and accounting.
</TD>
</TR>

<TR style="font-size: 6pt" valign="bottom"><td>&nbsp;</td></tr>

<TR style="font-size: 10pt" valign="bottom">
    <TD nowrap align="left"><B>Item 6.</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left"><B>Indemnification of Directors and Officers.</B></TD>
</TR>



<TR style="font-size: 6pt" valign="bottom"><td>&nbsp;</td></tr>

<TR style="font-size: 10pt" valign="bottom">
    <TD nowrap align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">Rohm and Haas Company, via its Restated Certificate of Incorporation and its
Bylaws, indemnifies its directors and officers from personal liability to
the Company or its stockholders, with regard to threatened, pending or
completed legal action, when serving the Company at its request.
</TD>
</TR>


<TR style="font-size: 6pt" valign="bottom"><td>&nbsp;</td></tr>

<TR style="font-size: 10pt" valign="bottom">
    <TD nowrap align="left"><B>Item 7.</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left"><B>Exemption from Registration Claimed.</B></TD>
</TR>



<TR style="font-size: 6pt" valign="bottom"><td>&nbsp;</td></tr>

<TR style="font-size: 10pt" valign="bottom">
    <TD nowrap align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">Not applicable.</TD>
</TR>
</table></div>


<P align="center" style="font-size: 10pt">3
</DIV>





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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;8. Exhibits.</B>
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="5%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="92%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Exhibit No.</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Description</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">5
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Opinion of Morgan, Lewis &#038; Bockius LLP</TD>
</TR>
<TR style="font-size: 6pt" valign="bottom"><td>&nbsp;</td></tr>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Morgan, Lewis &#038; Bockius LLP (included as part of
Exhibit&nbsp;5)</TD>
</TR>
<TR style="font-size: 6pt" valign="bottom"><td>&nbsp;</td></tr>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of PricewaterhouseCoopers LLP</TD>
</TR>
<TR style="font-size: 6pt" valign="bottom"><td>&nbsp;</td></tr>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">24
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Power of Attorney (included as part of the signature page)</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt">4
</DIV>
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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="5%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="93%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD nowrap align="left"><B>Item 9.</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left"><B>Undertakings.</B></TD>
</TR>

<TR style="font-size: 6pt" valign="bottom"><td>&nbsp;</td></tr>

<TR style="font-size: 10pt" valign="bottom">
    <TD nowrap align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">A.&nbsp;The undersigned Company hereby undertakes:
</TD>
</TR>

<TR style="font-size: 6pt" valign="bottom"><td>&nbsp;</td></tr>

<TR style="font-size: 10pt" valign="bottom">
    <TD nowrap align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">(1)&nbsp;To file, during any period in which offers or sales are being made, a
post-effective amendment to this Registration Statement:

</TD>
</TR>

<TR style="font-size: 6pt" valign="bottom"><td>&nbsp;</td></tr>

<TR style="font-size: 10pt" valign="bottom">
    <TD nowrap align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i)&nbsp;to include any prospectus required by Section&nbsp;10(a)(3) of the Securities
Act,

</TD>
</TR>

<TR style="font-size: 6pt" valign="bottom"><td>&nbsp;</td></tr>

<TR style="font-size: 10pt" valign="bottom">
    <TD nowrap align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii)&nbsp;to reflect in the prospectus any facts or events arising after the
effective date of this Registration Statement (or the most recent post-effective
amendment thereof) which, individually or in the aggregate, represent a fundamental
change in the information set forth in this Registration Statement, and

</TD>
</TR>

<TR style="font-size: 6pt" valign="bottom"><td>&nbsp;</td></tr>

<TR style="font-size: 10pt" valign="bottom">
    <TD nowrap align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii)&nbsp;to include any material information with respect to the plan of
distribution not previously disclosed in this Registration Statement or any material
change to such information in this Registration Statement,

</TD>
</TR>

<TR style="font-size: 6pt" valign="bottom"><td>&nbsp;</td></tr>

<TR style="font-size: 10pt" valign="bottom">
    <TD nowrap align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;provided, however, that clauses (i)&nbsp;and (ii)&nbsp;do not apply if the information
required to be included in a post-effective amendment by those clauses is contained
in periodic reports filed with or furnished to the Commission by the Company
pursuant to Section&nbsp;13 or 15(d) of the Exchange Act that are incorporated by
reference in this Registration Statement;

</TD>
</TR>

<TR style="font-size: 6pt" valign="bottom"><td>&nbsp;</td></tr>

<TR style="font-size: 10pt" valign="bottom">
    <TD nowrap align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">(2)&nbsp;That, for the purpose of determining any liability under the Securities Act,
each such post-effective amendment shall be deemed to be a new registration
statement relating to the securities offered therein, and the offering of such
securities at that time shall be deemed to be the initial bona fide offering
thereof; and

</TD>
</TR>

<TR style="font-size: 6pt" valign="bottom"><td>&nbsp;</td></tr>

<TR style="font-size: 10pt" valign="bottom">
    <TD nowrap align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">(3)&nbsp;To remove from registration by means of a post-effective amendment any of the
securities being registered which remain unsold at the termination of the offering.

</TD>
</TR>

<TR style="font-size: 6pt" valign="bottom"><td>&nbsp;</td></tr>

<TR style="font-size: 10pt" valign="bottom">
    <TD nowrap align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">
B.&nbsp;The undersigned Company hereby undertakes that, for purposes of determining any
liability under the Securities Act, each filing of the Company&#146;s annual report
pursuant to Section 13(a) or 15(d) of the Exchange Act that is incorporated by
reference in this Registration Statement shall be deemed to be a new registration
statement relating to the securities offered therein, and the offering of such
securities at that time shall be deemed to be the initial bona fide offering
thereof.
</TD>
</TR>

</table></div>

<P align="center" style="font-size: 10pt">5
</DIV>
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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="5%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="93%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD nowrap align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">C.&nbsp;Insofar as indemnification for liabilities arising under the Securities Act may
be permitted to directors, officers, and controlling persons of the Company pursuant
to the foregoing provisions, or otherwise, the Company has been advised that in the
opinion of the Commission such indemnification is against public policy as expressed
in the Securities Act and is, therefore, unenforceable. In the event that a claim
for indemnification against such liabilities (other than the payment by the Company
of expenses incurred or paid by a director, officer, or controlling person of the
Company in the successful defense of any action, suit, or proceeding) is asserted by
such director, officer, or controlling person in connection with the securities
being registered, the Company will, unless in the opinion of its counsel the matter
has been settled by controlling precedent, submit to a court of appropriate
jurisdiction the question whether such indemnification by it is against public
policy as expressed in the Securities Act and will be governed by the final
adjudication of such issue.
</TD>
</TR>
</table></div>

<P align="center" style="font-size: 10pt">6
</DIV>
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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>SIGNATURES</B>
</DIV>




<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, the Company certifies that it has
reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has
duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto
duly authorized, in the City of Philadelphia, on this 27th day of September, 2005.
</DIV>

<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left"><B>ROHM AND HAAS COMPANY</B><BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000" align="left">/s/ Raj L. Gupta
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top">Name:&nbsp;&nbsp;</TD>
    <TD align="left">Raj L. Gupta&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top">Title:&nbsp;&nbsp;</TD>
    <TD align="left">Chief Executive Officer&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>POWER OF ATTORNEY</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has
been signed by the following persons in the capacities and on the date indicated. Each of the
directors and/or officers of the Company whose signature appears below hereby appoints Robert A.
Lonergan and Dennis O. Wilson, and each of them severally as his or her attorney-in-fact and agent,
each with full power of substitution, for him or her and in his or her name, place and stead, to
sign his or her name and on his or her behalf, in any and all capacities stated below, and to file
with the Commission any and all amendments (including post-effective amendments) and supplements to
this Registration Statement as appropriate, and to file the same, with all exhibits thereto, and
other documents in connection therewith, and generally to do all such things on their behalf in
their capacities as officers and directors to enable the Company to comply with the provisions of
the Securities Act, and all requirements of the Commission.
</DIV>




<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="40%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="40%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="14%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Name and Signature</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Title</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Date</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ Raj L. Gupta
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Raj L. Gupta</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
Chairman,
President, Chief
Executive<br>Officer
and Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">September 27, 2005</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ Jacques M. Croisetiere
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Jacques M. Croisetiere</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
Vice President and
Chief Financial
Officer<br>(Principal
Accounting Officer)
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">September 27, 2005</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ William J. Avery
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
William J. Avery</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top" nowrap>September 27, 2005</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt">7
</DIV>


<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="40%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="40%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="14%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Name and Signature</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Title</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Date</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ David W. Haas
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
David W. Haas</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">September 27, 2005</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ Thomas W. Haas
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Thomas W. Haas</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">September 27, 2005</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ Richard L. Keyser
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Richard L. Keyser</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">September 27, 2005</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ Rick J. Mills
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Rick J. Mills</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">September 27, 2005</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ Jorge P. Montoya
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Jorge P. Montoya</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">September 27, 2005</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ Sandra O. Moose
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Sandra O. Moose</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">September 27, 2005</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ Gilbert S. Omenn
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Gilbert S. Omenn</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">September 27, 2005</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ Gary L. Rogers
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Gary L. Rogers</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">September 27, 2005</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ Ronaldo H. Schmitz
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Ronaldo H. Schmitz</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" nowrap valign="top">September 27, 2005</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt">8
</DIV>
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="40%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="40%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="14%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Name and Signature</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Title</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Date</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ George M. Whitesides
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
George M. Whitesides</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">September 27, 2005</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ Marna C. Whittington
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Marna C. Whittington</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">September 27, 2005</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt">9
</DIV>
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>EXHIBIT INDEX</B>
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="94%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Exhibit No.</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Description</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">5
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Opinion of Morgan, Lewis &#038; Bockius LLP</TD>
</TR>
<TR style="font-size: 6pt" valign="bottom"><td>&nbsp;</td></tr>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Morgan, Lewis &#038; Bockius LLP (included as part of Exhibit&nbsp;5)</TD>
</TR>
<TR style="font-size: 6pt" valign="bottom"><td>&nbsp;</td></tr>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of PricewaterhouseCoopers LLP</TD>
</TR>
<TR style="font-size: 6pt" valign="bottom"><td>&nbsp;</td></tr>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">24
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Power of Attorney (included as part of the signature page)</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt">10
</DIV>
</BODY>
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sv8
As
filed with the Securities and Exchange Commission on September 28, 2005
Registration No. 333-
UNITED STATES SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM S-8
REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933
ROHM AND HAAS COMPANY
(Exact Name of Registrant as Specified in Its Charter)
Delaware
(State or Other Jurisdiction of
Incorporation or Organization)
100 Independence Mall West
Philadelphia, PA 19106-2399
(Address of Principal Executive
Offices Including Zip Code)
23-1028370
(I.R.S. Employer
Identification Number)
2005 ROHM AND HAAS COMPANY NON-QUALIFIED SAVINGS PLAN
(Full Title of the Plan)
Robert A. Lonergan
Rohm and Haas Company
100 Independence Mall West
Philadelphia, PA 19106-2399
(Name and Address of Agent For Service)
215-592-3000
(Telephone Number, Including Area Code, of Agent For Service)
Copy to:
Dennis O. Wilson
Rohm and Haas Company
100 Independence Mall West
Philadelphia, PA 19106-2399
CALCULATION OF REGISTRATION FEE
Proposed Maximum
Proposed Maximum
Amount of
Amount to be
Offering
Aggregate
Registration
Title of Securities to be Registered
Registered
Price Per Share
Offering Price
Fee
Deferred
Compensation Obligation(1)
$60,000,000
N/A
$60,000,000
$7,062.00
(1)
The Deferred Compensation Obligation represents unsecured obligations of Rohm
and Haas Company to pay deferred compensation in the future in accordance with the terms of the
2005 Rohm and Haas Company Non-Qualified Savings Plan.
PART I
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
The information requested in Part I of this Registration Statement is included in the prospectus
for the Plan, which the Company has excluded from this Registration Statement in accordance with
the instructions to Form S-8.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3.
Incorporation of Documents by Reference.
The following documents that the Company has previously filed with the Securities and Exchange
Commission (the "Commission") are hereby incorporated by reference into this Registration
Statement:
1. the Company's Annual Report on Form 10-K filed March 1, 2005, except to the
extent that Items 1, 6, 7 and 8 of the Company's Form 10-K have been superseded by
information included in the Company's Current Report on Form 8-K filed with the SEC
on August 15, 2005, which is also incorporated by reference into this Form S-8; and
2. the Company's Quarterly Reports on
Form 10-Q filed April 29, 2005 and July 27, 2005.
All reports and other documents that the Company subsequently files with the Commission pursuant to
Sections 13(a), 13(c), 14, or 15(d) of the Exchange Act, prior to the filing of a post-effective
amendment which indicates that all of the securities offered under this Registration Statement have
been sold or which deregisters the securities then remaining unsold, shall be deemed to be
incorporated by reference into this Registration Statement from the date that the Company files
such report or document. Any statement contained in this Registration Statement or any report or
document incorporated into this Registration Statement by reference, however, shall be deemed to be
modified or superseded for purposes of this Registration Statement to the extent that a statement
contained in a subsequently dated report or document that is also considered part of this
Registration Statement, or in any amendment to this Registration Statement, is inconsistent with
such prior statement.
2
Item 4.
Description of Securities.
The $60,000,000 in Deferred Compensation Obligation represents
unsecured obligations of Rohm and Haas Company to pay deferred
compensation in the future in accordance with the terms of the
2005 Rohm and Haas Company Non-Qualified Savings Plan.
Item 5.
Interests of Named Experts and Counsel.
Morgan, Lewis and Bockius LLP is acting as counsel to Rohm and Haas Company
for the purpose of examining this Registration Statement and for providing
its opinion as to the validity of the shares to be issued.
The financial statements, financial statement schedule and management's assessment
of the effectiveness of internal control over financial reporting (which is included
in Management's Report on Internal Control over Financial Reporting) incorporated in
this Prospectus by reference to Rohm and Haas's Current Report on Form 8-K dated
August 15, 2005 have been so incorporated in reliance on the report of
PricewaterhouseCoopers LLP, an independent registered public accounting firm,
given on the authority of said firm as experts in auditing and accounting.
Item 6.
Indemnification of Directors and Officers.
Rohm and Haas Company, via its Restated Certificate of Incorporation and its
Bylaws, indemnifies its directors and officers from personal liability to
the Company or its stockholders, with regard to threatened, pending or
completed legal action, when serving the Company at its request.
Item 7.
Exemption from Registration Claimed.
Not applicable.
3
Item 8. Exhibits.
Exhibit No.
Description
5
Opinion of Morgan, Lewis & Bockius LLP
23.1
Consent of Morgan, Lewis & Bockius LLP (included as part of
Exhibit 5)
23.2
Consent of PricewaterhouseCoopers LLP
24
Power of Attorney (included as part of the signature page)
4
Item 9.
Undertakings.
A. The undersigned Company hereby undertakes:
(1) To file, during any period in which offers or sales are being made, a
post-effective amendment to this Registration Statement:
(i) to include any prospectus required by Section 10(a)(3) of the Securities
Act,
(ii) to reflect in the prospectus any facts or events arising after the
effective date of this Registration Statement (or the most recent post-effective
amendment thereof) which, individually or in the aggregate, represent a fundamental
change in the information set forth in this Registration Statement, and
(iii) to include any material information with respect to the plan of
distribution not previously disclosed in this Registration Statement or any material
change to such information in this Registration Statement,
provided, however, that clauses (i) and (ii) do not apply if the information
required to be included in a post-effective amendment by those clauses is contained
in periodic reports filed with or furnished to the Commission by the Company
pursuant to Section 13 or 15(d) of the Exchange Act that are incorporated by
reference in this Registration Statement;
(2) That, for the purpose of determining any liability under the Securities Act,
each such post-effective amendment shall be deemed to be a new registration
statement relating to the securities offered therein, and the offering of such
securities at that time shall be deemed to be the initial bona fide offering
thereof; and
(3) To remove from registration by means of a post-effective amendment any of the
securities being registered which remain unsold at the termination of the offering.
B. The undersigned Company hereby undertakes that, for purposes of determining any
liability under the Securities Act, each filing of the Company's annual report
pursuant to Section 13(a) or 15(d) of the Exchange Act that is incorporated by
reference in this Registration Statement shall be deemed to be a new registration
statement relating to the securities offered therein, and the offering of such
securities at that time shall be deemed to be the initial bona fide offering
thereof.
5
C. Insofar as indemnification for liabilities arising under the Securities Act may
be permitted to directors, officers, and controlling persons of the Company pursuant
to the foregoing provisions, or otherwise, the Company has been advised that in the
opinion of the Commission such indemnification is against public policy as expressed
in the Securities Act and is, therefore, unenforceable. In the event that a claim
for indemnification against such liabilities (other than the payment by the Company
of expenses incurred or paid by a director, officer, or controlling person of the
Company in the successful defense of any action, suit, or proceeding) is asserted by
such director, officer, or controlling person in connection with the securities
being registered, the Company will, unless in the opinion of its counsel the matter
has been settled by controlling precedent, submit to a court of appropriate
jurisdiction the question whether such indemnification by it is against public
policy as expressed in the Securities Act and will be governed by the final
adjudication of such issue.
6
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, the Company certifies that it has
reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has
duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto
duly authorized, in the City of Philadelphia, on this 27th day of September, 2005.
ROHM AND HAAS COMPANY
By:
/s/ Raj L. Gupta
Name:
Raj L. Gupta
Title:
Chief Executive Officer
POWER OF ATTORNEY
Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has
been signed by the following persons in the capacities and on the date indicated. Each of the
directors and/or officers of the Company whose signature appears below hereby appoints Robert A.
Lonergan and Dennis O. Wilson, and each of them severally as his or her attorney-in-fact and agent,
each with full power of substitution, for him or her and in his or her name, place and stead, to
sign his or her name and on his or her behalf, in any and all capacities stated below, and to file
with the Commission any and all amendments (including post-effective amendments) and supplements to
this Registration Statement as appropriate, and to file the same, with all exhibits thereto, and
other documents in connection therewith, and generally to do all such things on their behalf in
their capacities as officers and directors to enable the Company to comply with the provisions of
the Securities Act, and all requirements of the Commission.
Name and Signature
Title
Date
/s/ Raj L. Gupta
Raj L. Gupta
Chairman,
President, Chief
Executive
Officer
and Director
September 27, 2005
/s/ Jacques M. Croisetiere
Jacques M. Croisetiere
Vice President and
Chief Financial
Officer
(Principal
Accounting Officer)
September 27, 2005
/s/ William J. Avery
William J. Avery
Director
September 27, 2005
7
Name and Signature
Title
Date
/s/ David W. Haas
David W. Haas
Director
September 27, 2005
/s/ Thomas W. Haas
Thomas W. Haas
Director
September 27, 2005
/s/ Richard L. Keyser
Richard L. Keyser
Director
September 27, 2005
/s/ Rick J. Mills
Rick J. Mills
Director
September 27, 2005
/s/ Jorge P. Montoya
Jorge P. Montoya
Director
September 27, 2005
/s/ Sandra O. Moose
Sandra O. Moose
Director
September 27, 2005
/s/ Gilbert S. Omenn
Gilbert S. Omenn
Director
September 27, 2005
/s/ Gary L. Rogers
Gary L. Rogers
Director
September 27, 2005
/s/ Ronaldo H. Schmitz
Ronaldo H. Schmitz
Director
September 27, 2005
8
Name and Signature
Title
Date
/s/ George M. Whitesides
George M. Whitesides
Director
September 27, 2005
/s/ Marna C. Whittington
Marna C. Whittington
Director
September 27, 2005
9
EXHIBIT INDEX
Exhibit No.
Description
5
Opinion of Morgan, Lewis & Bockius LLP
23.1
Consent of Morgan, Lewis & Bockius LLP (included as part of Exhibit 5)
23.2
Consent of PricewaterhouseCoopers LLP
24
Power of Attorney (included as part of the signature page)
10