-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, PGWH1Z0eDmBNnbWmek0rzoLwJ4Zdf/Cd27hHv3lN4ooiPjQQIocJGkffZW/vanM9 OAAj65tZNlRut5NjmAy+ww== 0001362310-08-002123.txt : 20080609 0001362310-08-002123.hdr.sgml : 20080609 20080424142700 ACCESSION NUMBER: 0001362310-08-002123 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20080424 FILER: COMPANY DATA: COMPANY CONFORMED NAME: UGI CORP /PA/ CENTRAL INDEX KEY: 0000884614 STANDARD INDUSTRIAL CLASSIFICATION: GAS & OTHER SERVICES COMBINED [4932] IRS NUMBER: 232668356 STATE OF INCORPORATION: PA FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 460 N GULPH RD STREET 2: P O BOX 858 CITY: KING OF PRUSSIA STATE: PA ZIP: 19406 BUSINESS PHONE: 6103371000 MAIL ADDRESS: STREET 1: 460 NORTH GULPH ROAD CITY: KING OF PRUSSIA STATE: PA ZIP: 19406 FORMER COMPANY: FORMER CONFORMED NAME: NEW UGI CORP DATE OF NAME CHANGE: 19600201 CORRESP 1 filename1.htm Filed by Bowne Pure Compliance
 

(LOGO)

April 24, 2008

Mr. H. Christopher Owings
Assistant Director
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.W.
Washington, D.C. 20549

RE:   UGI Corporation
Form 10-K for Fiscal Year Ended September 30, 2007
Filed November 29, 2007
Form 10-Q for the Fiscal Quarter Ended December 31, 2007
Filed February 8, 2008
Definitive Proxy Statement on Schedule 14A
Filed December 18, 2007
Form 8-K Filed November 14, 2007
File No. 1-11071

Dear Mr. Owings:

This letter is submitted by UGI Corporation. (the “Company”) to supplement the previous responses submitted by our counsel, Linda L. Griggs, dated April 16, 2008 and March 27, 2008 to the comments included in your letters dated April 3, 2008 and March 10, 2008 regarding the Company’s above-referenced filings.

The Company acknowledges the following:

  •   The Company is responsible for the adequacy and accuracy of the disclosure in the filing;

  •   Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and

  •   The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

UGI CORPORATION

By: /s/ Peter Kelly
Peter Kelly
Vice President – Finance and
Chief Financial Officer

     
cc.
  Lon R.Greenberg
Richard R. Eynon
Linda L. Griggs, Morgan Lewis & Bockius LLP
Barry J. Misthal, PricewaterhouseCoopers LLP

460 NORTH GULPH ROAD, KING OF PRUSSIA, PA 19406

 

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