<SEC-DOCUMENT>0001193125-15-099454-index.html : 20150421
<SEC-HEADER>0001193125-15-099454.hdr.sgml : 20150421
<ACCEPTANCE-DATETIME>20150320091638
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-15-099454
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20150320

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AIR PRODUCTS & CHEMICALS INC /DE/
		CENTRAL INDEX KEY:			0000002969
		STANDARD INDUSTRIAL CLASSIFICATION:	INDUSTRIAL INORGANIC CHEMICALS [2810]
		IRS NUMBER:				231274455
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		7201 HAMILTON BLVD
		CITY:			ALLENTOWN
		STATE:			PA
		ZIP:			18195-1501
		BUSINESS PHONE:		6104814911

	MAIL ADDRESS:	
		STREET 1:		7201 HAMILTON BLVD
		CITY:			ALLENTOWN
		STATE:			PA
		ZIP:			18195-1501
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

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<SEQUENCE>2
<FILENAME>g893500corresp_pg001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: g893500corresp_pg001.jpg

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<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>g893500corresp_pg005.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 3 - file: g893500corresp_pg005.jpg

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