<SEC-DOCUMENT>0001558370-16-004506.txt : 20160613
<SEC-HEADER>0001558370-16-004506.hdr.sgml : 20160613
<ACCEPTANCE-DATETIME>20160401181852
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001558370-16-004506
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20160401

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			WORLD FUEL SERVICES CORP
		CENTRAL INDEX KEY:			0000789460
		STANDARD INDUSTRIAL CLASSIFICATION:	WHOLESALE-PETROLEUM & PETROLEUM PRODUCTS (NO BULK STATIONS) [5172]
		IRS NUMBER:				592459427
		STATE OF INCORPORATION:			FL
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		9800 N.W. 41ST STREET
		CITY:			MIAMI
		STATE:			FL
		ZIP:			33178
		BUSINESS PHONE:		305-428-8000

	MAIL ADDRESS:	
		STREET 1:		9800 N.W. 41ST STREET
		CITY:			MIAMI
		STATE:			FL
		ZIP:			33178

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	INTERNATIONAL RECOVERY CORP
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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			<a name="_GoBack"></a><font style="display:inline;font-family:Times New Roman,Times,serif;">April 1, 2016</font>
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			<font style="display:inline;font-family:Times New Roman,Times,serif;text-decoration:underline;">World Fuel Services Corporation</font>
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			<font style="display:inline;font-family:Times New Roman,Times,serif;text-decoration:underline;">Form 10-K Filed February 16, 2016</font>
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			<font style="display:inline;font-family:Times New Roman,Times,serif;text-decoration:underline;">File No. 001-09533</font>
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			<font style="display:inline;">&nbsp;</font>
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			<font style="display:inline;font-family:Times New Roman,Times,serif;">Dear Mr. Schwall:</font>
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			<font style="display:inline;font-family:Times New Roman,Times,serif;">Reference is made to the comment letter (the &#x201C;</font><font style="display:inline;font-family:Times New Roman,Times,serif;text-decoration:underline;">Comment Letter</font><font style="display:inline;font-family:Times New Roman,Times,serif;">&#x201D;) dated March 18, 2016 from the staff (the &#x201C;</font><font style="display:inline;font-family:Times New Roman,Times,serif;text-decoration:underline;">Staff</font><font style="display:inline;font-family:Times New Roman,Times,serif;">&#x201D;) of the Division of Corporation Finance of the Securities and Exchange Commission (the &#x201C;</font><font style="display:inline;font-family:Times New Roman,Times,serif;text-decoration:underline;">Commission</font><font style="display:inline;font-family:Times New Roman,Times,serif;">&#x201D;) with respect to the Form 10-K for the fiscal year ended December 31, 2015, filed by World Fuel Services Corporation (the &#x201C;</font><font style="display:inline;font-family:Times New Roman,Times,serif;text-decoration:underline;">Company</font><font style="display:inline;font-family:Times New Roman,Times,serif;">&#x201D;) with the Commission via EDGAR on February 16, 2016.</font>
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			<font style="display:inline;">&nbsp;</font>
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		<p style="margin:0pt;line-height:100%;text-indent:36pt;text-align:justify;text-justify:inter-ideograph;font-family:Calibri;font-size: 11pt;">
			<font style="display:inline;font-family:Times New Roman,Times,serif;">The Company is diligently working to prepare an appropriate response to each of your comments, but in order to allow sufficient time for adequate internal and external review, the Company believes that it will require additional time beyond the ten business days referred to in the Comment Letter.&nbsp;&nbsp;Accordingly, the Company respectfully requests an extension of the time to respond to the Comment Letter until April 8, 2016.</font>
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			<font style="display:inline;">&nbsp;</font>
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		<p style="margin:0pt;line-height:100%;text-indent:36pt;text-align:justify;text-justify:inter-ideograph;font-family:Calibri;font-size: 11pt;">
			<font style="display:inline;font-family:Times New Roman,Times,serif;">We are grateful for the Staff&#x2019;s assistance in this matter.&nbsp;&nbsp;Please do not hesitate to contact me with any further comments or questions at (305) 428-8233.</font>
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						<font style="display:inline;font-family:Times New Roman,Times,serif;">Sincerely,</font><br /><font style="display:inline;font-family:Times New Roman,Times,serif;">/s/ R. Alexander Lake</font></p>
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						<font style="display:inline;font-family:Times New Roman,Times,serif;">R. Alexander Lake</font><br /><font style="display:inline;font-family:Times New Roman,Times,serif;">Senior Vice President, General Counsel and</font><br /><font style="display:inline;font-family:Times New Roman,Times,serif;">Corporate Secretary</font></p>
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						<font style="display:inline;font-size:11pt;">Mr. H. Roger Schwall</font></p>
					<p style="margin:0pt;text-indent:0pt;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">Assistant Director, Office of Natural Resources</font></p>
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						<font style="display:inline;font-size:11pt;">Division of Corporation Finance</font></p>
					<p style="margin:0pt;text-indent:0pt;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">Securities and Exchange Commission</font></p>
					<p style="margin:0pt;text-indent:0pt;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">100 F Street, NE</font></p>
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						<font style="display:inline;font-size:11pt;">Washington, D.C. 20549-3561</font></p>
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						&nbsp;</p>
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			<font style="display:inline;">&nbsp;</font>
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		<p style="margin:0pt 0pt 10pt;line-height:115%;font-family:Calibri;font-size: 12pt;">
			<font style="display:inline;font-family:Times New Roman,Times,serif;font-size:12pt;">VIA EDGAR</font>
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			<font style="display:inline;font-family:Times New Roman,Times,serif;">Copy to</font>
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					<p style="margin:0pt;text-indent:0pt;border-bottom:1pt none #D9D9D9 ;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">Mr. Ira M. Birns</font></p>
					<p style="margin:0pt 0pt 0pt 18pt;text-indent: -18pt;text-align:justify;text-justify:inter-ideograph;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">Executive Vice President and Chief Financial Officer</font></p>
					<p style="margin:0pt 0pt 0pt 36pt;text-indent: -36pt;text-align:justify;text-justify:inter-ideograph;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">World Fuel Services Corporation</font></p>
					<p style="margin:0pt 0pt 0pt 54pt;text-indent: -54pt;text-align:justify;text-justify:inter-ideograph;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">9800 Northwest 41st Street</font></p>
					<p style="margin:0pt;text-indent:0pt;border-top:1pt none #D9D9D9 ;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">Miami, Florida 33178</font></p>
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						&nbsp;</p>
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			<font style="display:inline;font-family:Times New Roman,Times,serif;font-size:12pt;">VIA E-MAIL</font>
		</p></div><div style="margin-left:10.2941176470588%;margin-right:10.2941176470588%;">
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