SEC Comment Letter for Air Products & Chemicals, Inc. (APD) (CIK 0000002969) (APD) — Feb 24, 2009

Air Products & Chemicals, Inc. (APD) (CIK 0000002969)
Date: Feb. 24, 2009 · CIK: 0000002969 · Accession: 0000000000-09-009736

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

February 24, 2009

Author

Rufus Decker

Form

UPLOAD

Company

Air Products & Chemicals, Inc. (APD) (CIK 0000002969)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE VIA FACSIMILE AND U.S. MAIL February 24, 2009 Paul E. Huck Senior Vice President and Chief Financial Officer Air Products and Chemicals, Inc. 7201 Hamilton Boulevard Allentown, Pennsylvania 18195 RE: Air Products and Chemicals, Inc. Form 10-K for Fiscal Year Ended September 30, 2008 Form 10-Q for Fiscal Quarter Ended December 31, 2008 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 Ernest Greene, Staff Accountan t, at (202) 551-3733, or in his absence, Lisa Haynes, Staff Accountan t, at (202) 551-3424.

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

VIA FACSIMILE AND U.S. MAIL

                                                      February 24, 2009
Paul E. Huck
Senior Vice President and Chief Financial Officer Air Products and Chemicals, Inc. 7201 Hamilton Boulevard Allentown, Pennsylvania 18195
 RE: Air Products and Chemicals, Inc.
Form 10-K for Fiscal Year Ended September 30, 2008 Form 10-Q for Fiscal Quarter Ended December 31, 2008 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 Ernest Greene, Staff Accountan t, at (202) 551-3733, or in his absence, Lisa
Haynes, Staff Accountan t, at (202) 551-3424.

       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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