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SEC Company Response from UNIVERSAL (UVV) — Mar 17, 2025

UNIVERSAL CORP /VA/ (UVV) (CIK 0000102037)
Date: March 17, 2025 · CIK: 0000102037 · Accession: 0000102037-25-000006

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File numbers found in text: 001-00652

Referenced dates: March 7, 2025

Date
March 17, 2025
Author
Catherine H. Claiborne
Form
CORRESP
Company
UNIVERSAL CORP /VA/ (UVV) (CIK 0000102037)

Letter

Document March 17, 2025 Via EDGAR Transmission U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Mail Stop 3561 Washington, D.C. 20549 Attention: Ms. Valeria Franks Office of Trade & Services Re: Universal Corporation Form 10-K for Fiscal Year Ended March 31, 2024 File No. 001-00652 Dear Ms. Franks, On behalf of Universal Corporation (the “Company”), I am writing to formally request an extension to respond to the staff’ (the “Staff”) of the Division of Corporation Finance of the U.S. Securities and Exchange Commission’s comment letter dated March 7, 2025, regarding the Staff’s comment to the Company’s Annual Report on Form 10-K for the fiscal year ended March 31, 2024. We respectfully request an extension to respond no later than April 3, 2025. Please direct any further questions or comments you may have regarding this request to the undersigned at (804) 254-3783. Sincerely, /s/ Catherine H. Claiborne Catherine H. Claiborne Vice President, General Counsel & Secretary cc: Ms. Keira Nakada, U.S. Securities and Exchange Commission Mr. Johan L. Kroner, Universal Corporation Mr. Scott J. Bleicher, Universal Corporation Mr. W. Lake Taylor Jr., McGuireWoods LLP Mr. Lawton B. Way, McGuireWoods LLP

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CORRESP
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 Document March 17, 2025 Via EDGAR Transmission U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Mail Stop 3561 Washington, D.C. 20549 Attention:    Ms. Valeria Franks Office of Trade & Services Re:    Universal Corporation Form 10-K for Fiscal Year Ended March 31, 2024 File No. 001-00652 Dear Ms. Franks, On behalf of Universal Corporation (the “Company”), I am writing to formally request an extension to respond to the staff’ (the “Staff”) of the Division of Corporation Finance of the U.S. Securities and Exchange Commission’s comment letter dated March 7, 2025, regarding the Staff’s comment to the Company’s Annual Report on Form 10-K for the fiscal year ended March 31, 2024. We respectfully request an extension to respond no later than April 3, 2025. Please direct any further questions or comments you may have regarding this request to the undersigned at (804) 254-3783. Sincerely, /s/ Catherine H. Claiborne Catherine H. Claiborne Vice President, General Counsel & Secretary cc:    Ms. Keira Nakada, U.S. Securities and Exchange Commission Mr. Johan L. Kroner, Universal Corporation Mr. Scott J. Bleicher, Universal Corporation Mr. W. Lake Taylor Jr., McGuireWoods LLP Mr. Lawton B. Way, McGuireWoods LLP