SEC Comment Letter for Air Products & Chemicals, Inc. (APD) (CIK 0000002969) (APD) — Jan 23, 2012
Air Products & Chemicals, Inc. (APD) (CIK 0000002969)
Date: Jan. 23, 2012 · CIK: 0000002969 · Accession: 0000000000-12-003599
AI Filing Summary & Sentiment
Reasoning
Letter
January 23, 2012 Via E-mail 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 ended September 30, 2011 Filed November 22, 2011 File No. 1-4534
Dear Mr. Huck: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely,
/s/ Jeffrey Gordon for John Hartz Senior Assistant Chief Accountant
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January 23, 2012 Via E-mail 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 ended September 30, 2011 Filed November 22, 2011 File No. 1-4534 Dear Mr. Huck: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Jeffrey Gordon for John Hartz Senior Assistant Chief Accountant