SEC Comment Letter for Air Products & Chemicals, Inc. (APD) (CIK 0000002969) (APD) — Mar 14, 2007
Air Products & Chemicals, Inc. (APD) (CIK 0000002969)
Date: March 14, 2007 · CIK: 0000002969 · Accession: 0000000000-07-013246
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UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE Mail Stop 7010 March 13, 2007 via U.S. mail and facsimile Mr. Paul E. Huck Vice President and Chief Financial Officer Air Products and Chemicals, Inc. 7201 Hamilton Boulevard Allentown, Pennsylvania 18195
RE: Form 10-K for the fiscal year ended September 30, 2006 Form 10-Q for the peri od ended December 31, 2006 File No. 1-4534
Dear Mr. Huck:
We have completed our review of your Fo rm 10-K and related filings and have no further comments at this time.
If you have any further questions regard ing our review of your filings, please direct them to Nudrat Salik, Staff Accountant, at (202) 551-3692 or, in her absence, to the undersigned at (202) 551-3769.
S i n c e r e l y ,
R u f u s D e c k e r A c c o u n t i n g B r a n c h C h i e f
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
Mail Stop 7010
March 13, 2007
via U.S. mail and facsimile
Mr. Paul E. Huck
Vice President and Chief Financial Officer
Air Products and Chemicals, Inc.
7201 Hamilton Boulevard
Allentown, Pennsylvania 18195
RE: Form 10-K for the fiscal year ended September 30, 2006
Form 10-Q for the peri od ended December 31, 2006
File No. 1-4534
Dear Mr. Huck:
We have completed our review of your Fo rm 10-K and related filings and have no
further comments at this time.
If you have any further questions regard ing our review of your filings, please
direct them to Nudrat Salik, Staff Accountant, at (202) 551-3692 or, in her absence, to the
undersigned at (202) 551-3769.
S i n c e r e l y ,
R u f u s D e c k e r
A c c o u n t i n g B r a n c h C h i e f