<SEC-DOCUMENT>0001104659-25-020994.txt : 20250306
<SEC-HEADER>0001104659-25-020994.hdr.sgml : 20250306
<ACCEPTANCE-DATETIME>20250305182019
ACCESSION NUMBER:		0001104659-25-020994
CONFORMED SUBMISSION TYPE:	AW
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20250306
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:		AW
		SEC ACT:		
		SEC FILE NUMBER:	333-267664
		FILM NUMBER:		25712846

	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>AW
<SEQUENCE>1
<FILENAME>tm258251d5_rw.htm
<DESCRIPTION>AW
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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; background-color: white">&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; background-color: white">&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; background-color: white">&nbsp;</P>

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    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-left: 0.5in; width: 20%">Re:</TD>
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif; width: 80%; text-align: left">United Parcel Service, Inc.</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-left: 0.5in">&nbsp;</TD>
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Request to Withdraw Post-Effective Amendment to Form S-3ASR</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-left: 0.5in">&nbsp;</TD>
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif">Filed March 5, 2025</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-left: 0.5in">&nbsp;</TD>
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Registration No. 333-267664</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-left: 0.5in">&nbsp;</TD>
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif">Acc-No. 0001104659-25-020654</TD></TR>
  </TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&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; text-align: justify; text-indent: 0.5in; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">Pursuant
to Rule 477 promulgated under the Securities Act of 1933, as amended (the &ldquo;<B><I>Securities Act</I></B>&rdquo;), United Parcel
Service, 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 post-effective amendment no. 1 to its Registration Statement on Form S-3ASR (Registration
No.&nbsp;333-267664) (Acc-No. 0001104659-25-020654), together with all exhibits thereto, filed on March 5, 2025 (the
&ldquo;<B><I>Post-Effective Amendment</I></B>&rdquo;). The Post-Effective Amendment inadvertently omitted the required Exhibit 23
auditor consent. The Company wishes to withdraw the Post-Effective Amendment and refile to correct this error. No securities were
sold pursuant to the Post-Effective Amendment. Therefore, withdrawal of the Post-Effective Amendment 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 Post-Effective Amendment with the required auditor consent immediately following this request.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">The
Company requests that, in accordance with Rule 457(p) under the Securities Act, all fees paid to the Commission in connection with the
filing of the Post-Effective Amendment be credited for future use.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="background-color: white">If
you have any questions regarding the foregoing application for withdrawal, please do not hesitate to contact Zack Davis of King &amp;
Spalding LLP at (404) 572-2770</FONT>.</P>

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

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    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif">Sincerely,</TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: bottom">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif">United Parcel Service, Inc.</TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: bottom">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: bottom">
    <TD STYLE="font-size: 10pt; width: 50%">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 3%">By:</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 47%">/s/ Brian Dykes</TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: bottom">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif">Name: Brian Dykes</TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: bottom">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif">Title: Executive Vice President and Chief Financial Officer</TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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    <TD STYLE="width: 0.5in; font: 10pt Times New Roman, Times, Serif">cc:</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">Zack Davis &ndash; King &amp; Spalding LLP</TD></TR>
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