<SEC-DOCUMENT>0001104659-25-020646.txt : 20250305
<SEC-HEADER>0001104659-25-020646.hdr.sgml : 20250305
<ACCEPTANCE-DATETIME>20250305100943
ACCESSION NUMBER:		0001104659-25-020646
CONFORMED SUBMISSION TYPE:	RW
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20250305
DATE AS OF CHANGE:		20250305

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			UNITED PARCEL SERVICE INC
		CENTRAL INDEX KEY:			0001090727
		STANDARD INDUSTRIAL CLASSIFICATION:	TRUCKING & COURIER SERVICES (NO AIR) [4210]
		ORGANIZATION NAME:           	01 Energy & Transportation
		IRS NUMBER:				582480149
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		RW
		SEC ACT:		
		SEC FILE NUMBER:	333-284952
		FILM NUMBER:		25709217

	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>
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">March 5, 2025</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B>VIA EDGAR</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">100 F Street, N.E.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">Washington, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in; text-align: left"><B>Re:</B></TD><TD STYLE="text-align: justify"><B>United Parcel Service,&nbsp;Inc.</B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in; background-color: white"><B>Request to Withdraw
Registration Statement on Form&nbsp;S-3</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in; background-color: white"><B>Filed February&nbsp;14,
2025</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in; background-color: white"><B>Registration No.&nbsp;333-284952</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">Pursuant
to Rule&nbsp;477 promulgated under the Securities Act of 1933, as amended (the &ldquo;<B><I>Securities Act</I></B>&rdquo;), United Parcel
Service,&nbsp;Inc. (the &ldquo;<B><I>Company</I></B>&rdquo;) hereby respectfully requests that the Securities and Exchange Commission
(the &ldquo;<B><I>Commission</I></B>&rdquo;) consent to the withdrawal, effective as of the date hereof or at the earliest practicable
date hereafter, of its Registration Statement on Form&nbsp;S-3 (Registration No.&nbsp;333-284952), together with all exhibits thereto,
filed on February&nbsp;14, 2025 (the &ldquo;<B><I>Registration Statement</I></B>&rdquo;). The Registration Statement was inadvertently
filed under the incorrect form type in the Commission&rsquo;s Electronic Data Gathering and Retrieval (&ldquo;<B><I>EDGAR</I></B>&rdquo;)
system and is currently reflected as a Form&nbsp;S-3 instead of EDGAR submission type POSASR. The Company wishes to withdraw the Registration
Statement to correct this error. The Registration Statement has not been declared effective by the Commission, and no securities were
sold pursuant to the Registration Statement. Therefore, withdrawal of the Registration Statement is consistent with the public interest
and the protection of investors, as contemplated by Rule&nbsp;477(a)&nbsp;under the&nbsp;Securities Act. The Company intends to refile
the Registration Statement on EDGAR submission type POSASR to rectify the EDGAR filing error immediately following this request.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">The
Company requests that, in accordance with Rule&nbsp;457(p)&nbsp;under the Securities Act, all fees paid to the Commission in connection
with the filing of the Registration Statement be credited for future use.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
you have any questions regarding the foregoing application for withdrawal, please do not hesitate to contact Zack Davis of King&nbsp;&amp;
Spalding LLP at (404) 572-2770</FONT>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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    <TD>&nbsp;</TD>
<TD COLSPAN="2">Sincerely,<BR>
United Parcel Service,&nbsp;Inc.</TD></TR>
<TR>
    <TD>&nbsp;</TD>
<TD COLSPAN="2">&nbsp;</TD>
</TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font-size: 10pt; width: 3%">By:</TD>
<TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; width: 47%">/s/ Brian Dykes</TD></TR>
<TR>
    <TD>&nbsp;</TD>
<TD COLSPAN="2" STYLE="vertical-align: top"> Name: Brian Dykes</TD>
</TR>
<TR>
    <TD>&nbsp;</TD>
<TD COLSPAN="2" STYLE="vertical-align: top">Title: Executive Vice President and Chief Financial Officer</TD>
</TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.5in; text-align: left">cc:</TD><TD STYLE="text-align: justify">Zack Davis &ndash; King&nbsp;&amp; Spalding LLP</TD>
</TR></TABLE>

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