February 3, 2014
VIA EDGAR CORRESPONDENCE
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.,
Washington, D.C. 20549-3561
Attention: | Jennifer Thompson | |
Accounting Branch Chief |
Re: | Comment Letter dated December 18, 2013 | |
Ultrapar Holdings Inc. (Ultrapar Participações S.A.) | ||
Form 20-F for the Fiscal Year Ended December 31, 2012 | ||
Filed April 30, 2013 | ||
File No. 001-14950 |
Dear Ms. Thompson:
In connection with the comments from the Staff of the Division of Corporation Finance of the United States Securities and Exchange Commission to the annual report on Form 20-F filed with the Commission on April 30, 2013 by Ultrapar Participações S.A. (the “Company”) contained in the letter dated December 18, 2013, Ultrapar Participações S.A. (“Company”) acknowledges that:
• | 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. |
Very truly yours,
/s/ André Covre
André Covre
Chief Financial and Investor Relations Officer
cc: | Mr. Jason Niethamer (SEC—Assistant Chief Accountant) Mr. Jarrett Torno (SEC—Staff Accountant) Mr. Thilo Mannhardt (Ultrapar—Chief Executive Officer) Mrs. Sandra Lopez Gorbe (Ultrapar—Legal Counsel) Mr. Richard S. Aldrich, Jr. (Skadden, Arps, Slate, Meagher & Flom LLP) Mr. Filipe B. Areno (Skadden, Arps, Slate, Meagher & Flom LLP) |