SKADDEN, ARPS, SLATE, MEAGHER & FLOM LLP

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TEL: (212) 735-3000
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DIRECT DIAL
212-735-2366
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917-777-2366
EMAIL ADDRESS
elizabeth.gonzalez-sussman@skadden.com November 22, 2024 FIRM/AFFLIATE
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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

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