SEC Comment Letter for Air Products & Chemicals, Inc. (APD) (CIK 0000002969) (APD) — Oct 17, 2016
Air Products & Chemicals, Inc. (APD) (CIK 0000002969)
Date: Oct. 17, 2016 · CIK: 0000002969 · Accession: 0000000000-16-097325
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Letter
Mail Stop 4631 October 17 , 2016 Via E -mail M. Scott Crocco Chief Financial Officer Air Products and Chemicals, Inc. 7201 Hamilton Boulevard Allentown, Pennsylvania 18195 -1501
Re: Air Products and Chemicals, Inc. Form 8-K Filed July 28, 2016 File No. 1 -04534
Dear Mr. Crocco :
We have completed our review of your filing . We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff .
Sincerely,
/s/ Melissa N. Rocha
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Mail Stop 4631 October 17 , 2016 Via E -mail M. Scott Crocco Chief Financial Officer Air Products and Chemicals, Inc. 7201 Hamilton Boulevard Allentown, Pennsylvania 18195 -1501 Re: Air Products and Chemicals, Inc. Form 8-K Filed July 28, 2016 File No. 1 -04534 Dear Mr. Crocco : We have completed our review of your filing . We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff . Sincerely, /s/ Melissa N. Rocha Melissa N. Rocha Senior Assistant Chief Accountant Office of Manufacturing and Construction