SKADDEN, ARPS, SLATE, MEAGHER & FLOMLLP AV. BRIGADEIRO FARIA LIMA, 3311 7° ANDAR 04.538-133 SÃO PAULO - SP - BRAZIL
TEL: +55 11 3708 1820 FAX: +55 11 3708 1845
www.skadden.com
January 11, 2012
VIA EDGAR CORRESPONDENCE
United States Securities and Exchange Commission Division of Corporation Finance |
AFFILIATE OFFICES
BOSTON CHICAGO HOUSTON LOS ANGELES NEW YORK PALO ALTO SAN FRANCISCO WASHINGTON, D.C. WILMINGTON
BEIJING BRUSSELS FRANKFURT HONG KONG LONDON MOSCOW MUNICH PARIS SHANGHAI SINGAPORE SYDNEY TOKYO |
100 F Street, N.E.,
Washington, D.C. 20549-3561
| Attention: | Andrew D. Mew Accounting Branch Chief | |
| Re: | Comment Letter dated December 30, 2011 (“Comment Letter”) | |
| Ultrapar Participações S.A. (“Ultrapar”) | ||
| Form 20-F for Fiscal Year Ended December 31, 2010 (“Form 20-F”) | ||
| Filed June 30, 2011 | ||
| File No. 001-14950 | ||
Dear Mr. Mew:
As agreed in our telephone conversation yesterday with Robert Babula, Staff Accountant, we, on behalf of our client Ultrapar, confirm that Ultrapar will provide responses to the Comment Letter issued by the Staff of the Division of Corporation Finance of the United States Securities and Exchange Commission relating to the Form 20-F on or before January 30, 2012.
| Very truly yours, | ||
| By: | /s/ Richard S. Aldrich, Jr. | |
| Richard S. Aldrich, Jr. | ||
Mr. Andrew D. Mew, Accounting Branch Chief
Division of Corporation Finance
U.S. Securities and Exchange Commission
Page 2 of 2
Encl.
| cc: | Mr. Pedro Wongtschowski (Ultrapar—Chief Executive Officer) | |
| Mr. André Covre (Ultrapar—Chief Financial and Investor Relations Officer) | ||
| Dra. Sandra Lopez Gorbe (Ultrapar—Legal Counsel) | ||
| Mr. Robert Babula (SEC) |
