SEC Comment Letter for Air Products & Chemicals, Inc. (APD) (CIK 0000002969) (APD) — Feb 18, 2010

Air Products & Chemicals, Inc. (APD) (CIK 0000002969)
Date: Feb. 18, 2010 · CIK: 0000002969 · Accession: 0000000000-10-009170

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

February 18, 2010

Author

John Hartz

Form

UPLOAD

Company

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

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-4631 DIVISION OF CORPORATION FINANCE Mail Stop 4631 February 18, 2010 Mr. Paul E. Huck Senior Vice President and Chief Financial Officer Air Products and Chemicals, Inc. 7201 Hamilton Boulevard Allentown, PA 18195 RE: Form 10-K for the year ended September 30, 2009 Form 10-Q for the period ended December 31, 2009 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 Jeffrey Gordon, Staff Accountan t, at (202) 551-3866 or, in his absence, to the undersigned at (202) 551-3689. Sincerely, John Hartz Senior Assistant Chief Accountant

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-4631

       DIVISION OF
CORPORATION FINANCE

Mail Stop 4631
February 18, 2010
 Mr. Paul E. Huck Senior Vice President and Chief Financial Officer Air Products and Chemicals, Inc. 7201 Hamilton Boulevard Allentown, PA  18195
 RE: Form 10-K for the year ended September 30, 2009
Form 10-Q for the period  ended December 31, 2009
  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 Jeffrey Gordon, Staff Accountan t, at (202) 551-3866 or, in his absence, to
the undersigned at (202) 551-3689.
 Sincerely,
 John Hartz
 Senior Assistant Chief Accountant

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