Linda L. Griggs
Partner
Morgan, Lewis & Bockius LLP
1111 Pennsylvania Avenue, NW
Washington, DC 20004-2541
202.739.5245
lgriggs@morganlewis.com
March 5, 2014
VIA EDGAR
William H. Thompson
Accounting Branch Chief
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| Re: | UGI Corporation |
Form 10-K for Fiscal Year Ended September 30, 2013
Filed December 16, 2013
Form 10-Q for Fiscal Quarter Ended December 31, 2013
Filed February 7, 2014
File No. 1-11071
Dear Mr. Thompson,
This letter is submitted on behalf of UGI Corporation (“UGI”), which received your letter dated February 20, 2014 containing your comments to the filings referenced above. As discussed with Scott Stringer on March 4, 2014, UGI will respond to your comments by March 14, 2014. Should you wish to discuss this matter for any reason, please do not hesitate to contact me at (202) 739-5245.
| Sincerely, |
| /s/ Linda L. Griggs |
| Linda L. Griggs |
