SEC Comment Letter for Air Products & Chemicals, Inc. (APD) (CIK 0000002969) (APD) — Mar 12, 2014
Air Products & Chemicals, Inc. (APD) (CIK 0000002969)
Date: March 12, 2014 · CIK: 0000002969 · Accession: 0000000000-14-012374
AI Filing Summary & Sentiment
Reasoning
Referenced dates: February 20, 2014
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE March 12, 2014 Via E -mail M. Scott Crocco 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, 2013 Filed November 26, 2013 File No. 1 -04534
Dear Mr. Crocco :
We refer you to our comment letter dated February 20, 2014, regarding business contacts with Syria. We have completed our review of this subject matter. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Cecilia Blye
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
March 12, 2014
Via E -mail
M. Scott Crocco
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, 2013
Filed November 26, 2013
File No. 1 -04534
Dear Mr. Crocco :
We refer you to our comment letter dated February 20, 2014, regarding business contacts
with Syria. We have completed our review of this subject matter. We remind you that our
comments or changes to disclosure in response to our comments do not foreclose the Commission
from taking any action with respect to the company or the filing and the company may not assert
staff comments as a defense in any proceeding initiated by the Commission or any person under
the federal securities laws of the United States. We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Cecilia Blye
Cecilia Blye, Chief
Office of Global Security Risk
cc: Pamela Long
Assistant Director
Division of Corporation Finance