Correspondence 0001308179-24-000776 from Air Products & Chemicals, Inc. (APD) (CIK 0000002969) (APD)
Air Products & Chemicals, Inc. (APD) (CIK 0000002969)
Date: Nov. 22, 2024 · CIK: 0000002969 · Accession: 0001308179-24-000776
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CORRESP 1 filename1.htm SKADDEN, ARPS, SLATE, MEAGHER & FLOM LLP ONE MANHATTAN WEST NEW YORK, NY 10001 TEL: (212) 735-3000 FAX: (212) 735-2000 www.skadden.com DIRECT DIAL 212-735-2366 DIRECT FAX 917-777-2366 EMAIL ADDRESS elizabeth.gonzalez-sussman@skadden.com November 22, 2024 FIRM/AFFLIATE OFFICES --------- BOSTON CHICAGO HOUSTON LOS ANGELES PALO ALTO WASHINGTON, D.C. WILMINGTON --------- BEIJING BRUSSELS FRANKFURT HONG KONG LONDON MUNICH PARIS SÃO PAULO SEOUL SHANGHAI SINGAPORE TOKYO TORONTO VIA EDGAR Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 RE: Air Products and Chemicals, Inc. Preliminary Proxy Materials Ladies and Gentlemen: On behalf of Air Products and Chemicals, Inc., a Delaware corporation (the “Company”), and pursuant to the Securities Exchange Act of 1934, as amended, and the rules and regulations promulgated thereunder, enclosed please find via EDGAR a copy of the preliminary proxy statement and form of proxy card relating to the 2025 annual meeting of the Company’s stockholders (the “2025 Annual Meeting”), which comments on and refers to a potential solicitation in opposition to the Company’s solicitation at the 2025 Annual Meeting. If you have any questions or require additional information concerning the enclosed materials, please call me at (212) 735-2366 or email me at Elizabeth.Gonzalez-Sussman@skadden.com. Thank you. Very truly yours, /s/ Elizabeth Gonzalez-Sussman Enclosures cc: Sean D. Major Executive Vice President, General Counsel and Secretary Air Products and Chemicals, Inc. Paul T. Schnell Skadden, Arps, Slate, Meagher and Flom LLP C. Michael Chitwood Skadden, Arps, Slate, Meagher and Flom LLP Daniel L. Luks Skadden, Arps, Slate, Meagher and Flom LLP 2