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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

AI Filing Summary & Sentiment

File numbers found in text: 001-00652

Date
March 23, 2009
Author
David R. Humphrey Branch Chief
Form
UPLOAD
Company
UNIVERSAL CORP /VA/ (UVV) (CIK 0000102037)

Letter

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

Show Raw Text
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