SEC Comment Letter for Air Products & Chemicals, Inc. (APD) (CIK 0000002969) (APD) — Feb 23, 2011

Air Products & Chemicals, Inc. (APD) (CIK 0000002969)
Date: Feb. 23, 2011 · CIK: 0000002969 · Accession: 0000000000-11-011563

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Date

February 23, 2011

Author

John Hartz

Form

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Company

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

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-4631 DIVISION OF CORPORATION FINANCE February 23, 2011 Mr. Paul E. Huck Senior Vice President and Chief Financial Officer Air Products and Chemicals, Inc. 7201 Hamilton Boulevard Allentown, PA 18195 RE: Air Products and Chemicals, Inc. Form 10-K for the year en ded September 30, 2010 Form 10-Q for the quart er ended December 31, 2010 Schedule 14A filed December 15, 2010 File No. 1-4534

Dear Mr. Huck: We have completed our review of your filings and do not have any further comments at this time. S i n c e r e l y , 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

February 23, 2011
 Mr. Paul E. Huck Senior Vice President and Chief Financial Officer Air Products and Chemicals, Inc. 7201 Hamilton Boulevard Allentown, PA  18195
 RE: Air Products and Chemicals, Inc.
Form 10-K for the year en ded September 30, 2010
Form 10-Q for the quart er ended December 31, 2010
Schedule 14A filed December 15, 2010
  File No. 1-4534

Dear Mr. Huck:
We have completed our review of your  filings and do not have any further
comments at this time.          S i n c e r e l y ,            John Hartz   Senior Assistant    Chief Accountant

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