SEC Comment Letter for Air Products & Chemicals, Inc. (APD) (CIK 0000002969) (APD) — Apr 29, 2011

Air Products & Chemicals, Inc. (APD) (CIK 0000002969)
Date: April 29, 2011 · CIK: 0000002969 · Accession: 0000000000-11-027020

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Referenced dates: March 28, 2011

Date

April 29, 2011

Author

Cecilia Blye

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

April 29, 2011

Paul E. Huck Senior Vice President and Chief Financial Officer Air Products and Chemicals, Inc. 7201 Hamilton Boulevard Allentown, Pennsylvania 18195-1501 Re: Air Products and Chemicals, Inc. Form 10-K for the Fiscal Year Ended September 30, 2010 Filed November 23, 2010 File No. 1-04534 Response Letters Dated March 28, 2011 and April 20, 2011 Dear Mr. Huck:

We refer you to our comment letters date d March 15, 2011 and April 8, 2011 regarding business contacts with Cuba, Iran, Sudan, and Syria. We have completed our review of this subject matter and have no further comments at this time. S i n c e r e l y , C e c i l i a B l y e , C h i e f Office of Global Security Risk cc: Pamela Long Assistant Director Division of Cor poration Finance

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010

       DIVISION OF
CORPORATION FINANCE

April 29, 2011

Paul E. Huck Senior Vice President and Chief Financial Officer Air Products and Chemicals, Inc. 7201 Hamilton Boulevard Allentown, Pennsylvania 18195-1501
 Re: Air Products and Chemicals, Inc.
  Form 10-K for the Fiscal Year Ended September 30, 2010
  Filed November 23, 2010   File No. 1-04534   Response Letters Dated March 28, 2011 and April 20, 2011
Dear Mr. Huck:

We refer you to our comment letters date d March 15, 2011 and April 8, 2011 regarding
business contacts with Cuba, Iran, Sudan, and Syria.   We have completed our review of this
subject matter and have no further comments at this time.           S i n c e r e l y ,              C e c i l i a  B l y e ,  C h i e f           Office of Global Security Risk   cc:  Pamela Long   Assistant Director  Division of Cor poration Finance

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