SEC Comment Letter for Air Products & Chemicals, Inc. (APD) (CIK 0000002969) (APD) — Mar 24, 2015
Air Products & Chemicals, Inc. (APD) (CIK 0000002969)
Date: March 24, 2015 · CIK: 0000002969 · Accession: 0000000000-15-017532
AI Filing Summary & Sentiment
Reasoning
Letter
March 24 , 2015 Via E -mail Mr. Scott Crocco 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, 2014 Filed November 24, 2014 File No. 1 -4534
Dear Mr. Crocco:
We have completed our review of your filing . 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 securitie s 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/ John Cash
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March 24 , 2015 Via E -mail Mr. Scott Crocco 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, 2014 Filed November 24, 2014 File No. 1 -4534 Dear Mr. Crocco: We have completed our review of your filing . 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 securitie s 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/ John Cash John Cash Accounting Branch Chief