SEC Comment Letter for UNIVERSAL (UVV) — Mar 23, 2009
UNIVERSAL CORP /VA/ (UVV) (CIK 0000102037)
Date: March 23, 2009 · CIK: 0000102037 · Accession: 0000000000-09-014715
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File numbers found in text: 001-00652
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UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-0402 DIVISION OF CORPORATION FINANCE Mail Stop 3561 March 23, 2009 Universal Corporation Robert M. Peebles- Controller and Principal Accounting Officer 1501 North Hamilton Street Richmond, Virginia 23230 Re: Universal Corporation Form 10-K for the fiscal year ended March 31, 2008 Filed May 30, 2008 File No. 001-00652 Dear Mr. Peebles: We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments. Sincerely, David R. Humphrey Branch Chief