Item 8.01 Other Events.

On April 1, 2009 (the "Closing Date"), pursuant to the Agreement and Plan of Merger (the "Merger Agreement"), dated July 10, 2008, among The Dow Chemical Company (the "Company" or "Dow"), Ramses Acquisition Corp., a direct, wholly owned subsidiary of the Company ("Merger Subsidiary"), and Rohm and Haas Company ("Rohm and Haas"), Merger Subsidiary merged with and into Rohm and Haas (the "Merger"), with Rohm and Haas continuing as the surviving corporation and becoming a direct, wholly owned subsidiary of the Company. This Current Report on Form 8-K is being filed to provide pro forma statements of operations for 2008 and the first nine months of 2009, to illustrate the effects of the Company's acquisition of Rohm and Haas and reflect financing arrangements in place at October 1, 2009.

(a) Pro Forma Financial Information.

Unaudited pro forma financial information as of September 30, 2009 (and reflecting financing arrangements in place at October 1, 2009) with respect to the Merger is filed as Exhibit 99.1 and incorporated herein by reference.

(b) Exhibits.

Exhibit No. Description

99.1 Unaudited pro forma combined condensed financial information.