<HTML>
<HEAD>
<TITLE>Filed by Bowne Pure Compliance</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<DIV style="margin-left: 0.25in; width: 7.2in; font-family: 'Times New Roman',Times,serif">
<DIV style="font-size: 10pt">
<DIV style="font-size: 1pt; width: 100%; border-bottom: black 2pt solid">&nbsp;</DIV>
<DIV style="font-size: 1pt; width: 100%; border-bottom: black 1pt solid">&nbsp;</DIV>

<P style="font-size: 14pt" align="center"><B>UNITED STATES<BR>
SECURITIES AND
EXCHANGE COMMISSION<BR>
<FONT style="font-size: 12pt">Washington, D.C. 20549
</FONT></B>

<P style="font-size: 18pt" align="center"><B>FORM 8-K</B>

<P style="font-size: 12pt" align="center"><B>CURRENT REPORT<BR>
Pursuant to
Section 13 or 15(d) of the Securities Exchange Act of 1934</B>

<P style="font-size: 10pt" align="center"><B>Date of Report (Date of earliest
event reported): October 22, 2008</B>

<P style="font-size: 24pt" align="center"><B>ROHM AND HAAS
COMPANY<BR>
</B><FONT style="font-size: 10pt">(Exact name of registrant as
specified in its charter) </FONT>
<TABLE style="font-size: 10pt; text-align: center" cellspacing="0"
cellpadding="0" width="100%" border="0">

 <TR>
  <TD width="32%">&nbsp;</TD>
  <TD width="1%">&nbsp;</TD>
  <TD width="33%">&nbsp;</TD>
  <TD width="1%">&nbsp;</TD>
  <TD width="32%">&nbsp;</TD>
 </TR>
 <TR valign="bottom">
  <TD style="border-bottom: #000000 1px solid"><B>Delaware</B></TD>
  <TD>&nbsp;</TD>
  <TD style="border-bottom: #000000 1px solid"><B>001-03507</B></TD>
  <TD>&nbsp;</TD>
  <TD style="border-bottom: #000000 1px solid"><B>23-1028370</B></TD>
 </TR>
 <TR valign="top">
  <TD>(State or other Jurisdiction of Incorporation)</TD>
  <TD>&nbsp;</TD>
  <TD>(Commission File Number)</TD>
  <TD>&nbsp;</TD>
  <TD>(IRS Employer Identification No.)</TD>
 </TR>

</TABLE>
<TABLE style="font-size: 10pt; text-align: center" cellspacing="0"
cellpadding="0" width="100%" border="0">

 <TR>
  <TD width="49%">&nbsp;</TD>
  <TD width="1%">&nbsp;</TD>
  <TD width="49%">&nbsp;</TD>
 </TR>
 <TR valign="bottom">
  <TD style="border-bottom: #000000 1px solid"><B>100 Independence Mall West,<BR>Philadelphia, Pennsylvania</B></TD>
  <TD>&nbsp;</TD>
  <TD style="border-bottom: #000000 1px solid"><B>19106</B></TD>
 </TR>
 <TR valign="top">
  <TD>(Address of Principal Executive Offices)</TD>
  <TD>&nbsp;</TD>
  <TD>(Zip Code)</TD>
 </TR>

</TABLE>


<P style="font-size: 10pt" align="center">Registrant&#8217;s telephone number,
including area code: <B>(215) 592-3000</B>
<TABLE style="font-size: 10pt; text-align: center" cellspacing="0"
cellpadding="0" width="30%" border="0">

 <TR>
  <TD width="100%">&nbsp;</TD>
 </TR>
 <TR>
  <TD style="border-bottom: #000000 1px solid" nowrap><B>Not Applicable</B></TD>
 </TR>
 <TR>
  <TD nowrap>(Former name or former address if changed since last report.)</TD>
 </TR>

</TABLE>


<P style="font-size: 10pt" align="left">Check the appropriate box below if the
Form 8-K filing is intended to simultaneously satisfy the filing obligation of
the registrant under any of the following provisions:

<P style="font-size: 10pt" align="left"><FONT face="Wingdings">o</FONT> Written
communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)<BR>
<BR>
<FONT face="Wingdings">o</FONT> Soliciting material pursuant
to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)<BR>
<BR>
<FONT
face="Wingdings">o</FONT> Pre-commencement communications pursuant to Rule
14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))<BR>
<BR>
<FONT
face="Wingdings">o</FONT> Pre-commencement communications pursuant to Rule
13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))<BR>


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

<P style="font-size: 10pt" align="center">&nbsp;

<P style="display: none; font-size: 10pt" align="center">1
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV
style="margin-left: 0.25in; width: 7.2in; font-family: 'Times New Roman',Times,serif">

<P style="font-size: 10pt" align="left"><B>Item&nbsp;2.02 Results of Operations
and Financial Condition.</B>

<P style="font-size: 10pt; margin-right: 2%" align="left">On October&nbsp;22,
2008, Rohm and Haas Company (&#8220;the Company&#8221;) issued an earnings
press release reporting the Company&#8217;s results of operations for the
fiscal quarter ended September&nbsp;30, 2008. A copy of that release is being
furnished to the SEC as an exhibit to this form.

<P style="font-size: 10pt" align="left">This earnings press release includes
&#8220;non-GAAP financial measures.&#8221; Specifically, the release refers to:

<P style="font-size: 10pt; text-indent: 3%" align="left">&#8226;EBITDA

<DIV style="font-size: 10pt; text-indent: 3%" align="left">Due to the varying
impacts of debt, interest rates, acquisition related amortization, asset
impairments and effective tax rates, EBITDA is calculated to facilitate
comparisons between Rohm and Haas Company and our competitors on the operating
performance of our company.</div>

<P style="font-size: 10pt; text-indent: 3%" align="left">&#8226;Earnings from
continuing operations excluding restructuring, asset impairments, accelerated
depreciation, Dow transaction-related costs, the impact of the hurricanes
Gustav and Ike in 2008 and the pension charge in 2007.

<P style="font-size: 10pt; margin-right: 1%" align="left">Management believes
that measures of income excluding significant items such as restructuring,
asset impairments, and other one-time charges are meaningful to investors
because they provide insight with respect to ongoing operating results of the
Company.

<P style="font-size: 10pt" align="left">These measurements are not recognized
in accordance with generally accepted accounting principles (GAAP)&nbsp;and
should not be viewed as an alternative to GAAP measures of performance.
Furthermore, these measures may not be consistent with similar measures
presented by other companies.

<P style="font-size: 10pt" align="left"><B>Item&nbsp;9.01 Financial Statements
and Exhibits.</B>

<P style="font-size: 10pt" align="left">Please see Exhibit&nbsp;Index.

<P style="font-size: 10pt" align="center">&nbsp;

<P style="display: none; font-size: 10pt" align="center">2
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV
style="margin-left: 0.25in; width: 7.2in; font-family: 'Times New Roman',Times,serif">

<P style="font-size: 10pt" align="center"><B>SIGNATURES</B>

<P style="font-size: 10pt" align="left">Pursuant to the requirements of the
Securities Exchange Act of 1934, the registrant has duly caused this report to
be signed on its behalf by the undersigned hereunto duly authorized.
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" cellpadding="0" width="100%"
border="0">
<!-- Begin Table Head -->

 <TR valign="bottom">
  <TD width="45%">&nbsp;</TD>
  <TD width="2%">&nbsp;</TD>
  <TD width="53%">&nbsp;</TD>
 </TR>
<!-- End Table Head -->

<!-- Begin Table Body -->

 <TR valign="bottom">
  <TD>&nbsp;</TD>
  <TD valign="top" align="left" colspan="2">ROHM AND HAAS COMPANY</TD>
 </TR>

<TR><TD>&nbsp;</TD></TR>

 <TR valign="bottom">
  <TD valign="top"><I>October&nbsp;22, 2008</I></TD>
  <TD valign="top" align="left" colspan="2" style="border-bottom: 1px solid #000000"><I>/s/ Jacques Croisetiere</I></TD>
 </TR>

 <TR style="font-size: 10pt">
  <TD>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD valign="top" align="left"><I>Jacques Croisetiere<BR>
Executive Vice
President, Chief Financial Officer and<br>Chief Strategy Officer</I></TD>
</TR>
<!-- End Table Body -->

</TABLE>
</DIV>



<P style="font-size: 10pt; margin-left: 30%" align="left">

<P style="font-size: 10pt" align="center">&nbsp;

<P style="display: none; font-size: 10pt" align="center">3
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV
style="margin-left: 0.25in; width: 7.2in; font-family: 'Times New Roman',Times,serif">

<P style="font-size: 10pt" align="left"><B>Exhibit&nbsp;Index</B>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" cellpadding="0" width="100%"
border="0">
<!-- Begin Table Head -->

 <TR valign="bottom">
  <TD width="8%">&nbsp;</TD>
  <TD width="5%">&nbsp;</TD>
  <TD width="87%">&nbsp;</TD>
 </TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
 <TR valign="bottom">
  <TD valign="top">
<DIV style="margin-left: 0px; text-indent: 0px">&nbsp;</DIV>
</TD>
  <TD>&nbsp;</TD>
  <TD valign="top" align="left">&nbsp;</TD>
 </TR>
 <TR valign="bottom">
  <TD valign="top">
<DIV
style="margin-left: 0px; text-indent: 0px"><B>Exhibit&nbsp;No.</B>&nbsp;</DIV>
</TD>
  <TD>&nbsp;</TD>
  <TD valign="top" align="left"><B>Description</B></TD>
 </TR>
 <TR style="font-size: 1px">
  <TD style="border-top: #000000 1px solid" valign="top">
<DIV style="margin-left: 0px; text-indent: 0px">&nbsp;</DIV>
</TD>
  <TD>&nbsp;</TD>
  <TD style="border-top: #000000 1px solid" valign="top"
align="left">&nbsp;</TD>
 </TR>
 <TR valign="bottom">
  <TD valign="top">
<DIV style="margin-left: 0px; text-indent: 0px">&nbsp;</DIV>
</TD>
  <TD>&nbsp;</TD>
  <TD valign="top" align="left">&nbsp;</TD>
 </TR>
 <TR valign="bottom">
  <TD valign="top">
<DIV style="margin-left: 0px; text-indent: 0px">99.1 </DIV>
</TD>
  <TD>&nbsp;</TD>
  <TD valign="top" align="left">Earnings Press Release dated October&nbsp;22,
2008</TD>
 </TR>
 <TR valign="bottom">
  <TD valign="top">
<DIV style="margin-left: 0px; text-indent: 0px">&nbsp;</DIV>
</TD>
  <TD>&nbsp;</TD>
  <TD valign="top" align="left">&nbsp;</TD>
 </TR>
 <TR valign="bottom">
  <TD valign="top">
<DIV style="margin-left: 0px; text-indent: 0px">99.2 </DIV>
</TD>
  <TD>&nbsp;</TD>
  <TD valign="top" align="left">Q3 2008 Earnings Release Slides</TD>
 </TR>
<!-- End Table Body -->

</TABLE>
</DIV>

<P style="font-size: 10pt" align="center">&nbsp;

<P style="display: none; font-size: 10pt" align="center">4
</DIV>
</BODY>
</HTML>
[{"type": "8-K", "sequence": "1", "filename": "c76176e8vk.htm", "description": "FORM 8-K", "secsgml_size_bytes": 10157}]
{"company-data": {"conformed-name": "ROHM & HAAS CO", "cik": "0000084792", "assigned-sic": "2821", "irs-number": "231028370", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-03507", "film-number": "081134761"}, "business-address": {"street1": "100 INDEPENDENCE MALL WEST", "city": "PHILADELPHIA", "state": "PA", "zip": "19106", "phone": "2155923000"}, "mail-address": {"street1": "100 INDEPENDENCE MALL WEST", "city": "PHILADELPHIA", "state": "PA", "zip": "19106"}}
Filed by Bowne Pure Compliance
UNITED STATES
SECURITIES AND
EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to
Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report (Date of earliest
event reported): October 22, 2008
ROHM AND HAAS
COMPANY
(Exact name of registrant as
specified in its charter)
Delaware
001-03507
23-1028370
(State or other Jurisdiction of Incorporation)
(Commission File Number)
(IRS Employer Identification No.)
100 Independence Mall West,
Philadelphia, Pennsylvania
19106
(Address of Principal Executive Offices)
(Zip Code)
Registrant's telephone number,
including area code:
(215) 592-3000
Not Applicable
(Former name or former address if changed since last report.)
Check the appropriate box below if the
Form 8-K filing is intended to simultaneously satisfy the filing obligation of
the registrant under any of the following provisions:
o
Written
communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)
o
Soliciting material pursuant
to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
o
Pre-commencement communications pursuant to Rule
14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
o
Pre-commencement communications pursuant to Rule
13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
Item 2.02 Results of Operations
and Financial Condition.
On October 22,
2008, Rohm and Haas Company ("the Company") issued an earnings
press release reporting the Company's results of operations for the
fiscal quarter ended September 30, 2008. A copy of that release is being
furnished to the SEC as an exhibit to this form.
This earnings press release includes
"non-GAAP financial measures." Specifically, the release refers to:
•EBITDA
Due to the varying
impacts of debt, interest rates, acquisition related amortization, asset
impairments and effective tax rates, EBITDA is calculated to facilitate
comparisons between Rohm and Haas Company and our competitors on the operating
performance of our company.
•Earnings from
continuing operations excluding restructuring, asset impairments, accelerated
depreciation, Dow transaction-related costs, the impact of the hurricanes
Gustav and Ike in 2008 and the pension charge in 2007.
Management believes
that measures of income excluding significant items such as restructuring,
asset impairments, and other one-time charges are meaningful to investors
because they provide insight with respect to ongoing operating results of the
Company.
These measurements are not recognized
in accordance with generally accepted accounting principles (GAAP) and
should not be viewed as an alternative to GAAP measures of performance.
Furthermore, these measures may not be consistent with similar measures
presented by other companies.
Item 9.01 Financial Statements
and Exhibits.
Please see Exhibit Index.
SIGNATURES
Pursuant to the requirements of the
Securities Exchange Act of 1934, the registrant has duly caused this report to
be signed on its behalf by the undersigned hereunto duly authorized.
ROHM AND HAAS COMPANY
October 22, 2008
/s/ Jacques Croisetiere
Jacques Croisetiere
Executive Vice
President, Chief Financial Officer and
Chief Strategy Officer
Exhibit Index
Exhibit No.
Description
99.1
Earnings Press Release dated October 22,
2008
99.2
Q3 2008 Earnings Release Slides