SEC Comment Letter for UNIVERSAL (UVV) — Oct 14, 2016
UNIVERSAL CORP /VA/ (UVV) (CIK 0000102037)
Date: Oct. 14, 2016 · CIK: 0000102037 · Accession: 0000000000-16-097096
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File numbers found in text: 001-00652
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October 1 4, 2016 David C. Moore Senior VP and Chief Financial Officer Universal Corporation 9201 Forest Hill Avenue Richmond, Virginia 23235 Re: Universal Corporation Form 10-K for Fiscal Year Ended March 31, 2016 Filed May 27, 2016 File No. 001-00652 Dear Mr. Moore : 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/ Lyn Shenk Lyn Shenk Branch Chief Office of Transportation and Leisure