ULTRAPAR HOLDINGS INC

Regulatory Filings • Jan 11, 2012

CORRESP 1 filename1.htm Correspondence

S KADDEN , A RPS , S LATE , M EAGHER & F LOM LLP 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. André Covre (Ultrapar—Chief Financial and Investor Relations Officer)
Dra. Sandra Lopez Gorbe (Ultrapar—Legal Counsel)
Mr. Robert Babula (SEC)