<SEC-DOCUMENT>0001225208-18-002394.txt : 20180209
<SEC-HEADER>0001225208-18-002394.hdr.sgml : 20180209
<ACCEPTANCE-DATETIME>20180209160649
ACCESSION NUMBER:		0001225208-18-002394
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20180208
FILED AS OF DATE:		20180209
DATE AS OF CHANGE:		20180209

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Shi Christiana Smith
		CENTRAL INDEX KEY:			0001529495

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-15451
		FILM NUMBER:		18591768

	MAIL ADDRESS:	
		STREET 1:		500 WESTRIDGE DRIVE
		CITY:			WATSONVILLE
		STATE:			CA
		ZIP:			95076

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			UNITED PARCEL SERVICE INC
		CENTRAL INDEX KEY:			0001090727
		STANDARD INDUSTRIAL CLASSIFICATION:	TRUCKING & COURIER SERVICES (NO AIR) [4210]
		IRS NUMBER:				582480149
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		55 GLENLAKE PARKWAY NE
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30328
		BUSINESS PHONE:		4048286000

	MAIL ADDRESS:	
		STREET 1:		55 GLENLAKE PARKWAY NE
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30328
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>doc3.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0206</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2018-02-08</periodOfReport>

    <noSecuritiesOwned>1</noSecuritiesOwned>

    <issuer>
        <issuerCik>0001090727</issuerCik>
        <issuerName>UNITED PARCEL SERVICE INC</issuerName>
        <issuerTradingSymbol>UPS</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001529495</rptOwnerCik>
            <rptOwnerName>Shi Christiana Smith</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>55 GLENLAKE PARKWAY, NE</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>ATLANTA</rptOwnerCity>
            <rptOwnerState>GA</rptOwnerState>
            <rptOwnerZipCode>30328</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable></nonDerivativeTable>

    <derivativeTable></derivativeTable>

    <footnotes></footnotes>

    <remarks>christianashipoa.pdf</remarks>

    <ownerSignature>
        <signatureName>Stephen Knapp, Power of Attorney</signatureName>
        <signatureDate>2018-02-08</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
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