September 19, 2016

Via EDGAR Transmission

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Mail Stop 3561

Washington, D.C. 20549

Attention:    Lyn Shenk

Branch Chief

Office of Transportation and Leisure

Re:Universal Corporation

Form 10-K for the Fiscal Year Ended March 31, 2016

Filed May 27, 2016

File Number 001-00652

Dear Mr. Shenk,

In follow-up to a telephone conversation our Vice President and Controller, Robert Peebles, had with Doug Jones on September 19, 2016 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 Securities and Exchange Commission’s comment letter dated September 6, 2016, regarding the Staff’s comments to the Company’s Annual Report on Form 10-K for the fiscal year ended March 31, 2016.

We respectfully request an extension to respond no later than September 30, 2016.

Please direct any further questions or comments you may have regarding this request to the undersigned at (804) 254-1313.

Sincerely,

/s/ David C. Moore

David C. Moore

Senior Vice President and Chief Financial Officer

cc: Robert M. Peebles, Vice President and Controller

Preston D. Wigner, Vice President,General Counsel and Secretary