<DOCUMENT>
<TYPE>EX-10
<SEQUENCE>5
<FILENAME>may1002_ex10.txt
<TEXT>

                                                                     Exhibit 10


[Ultrapar logo]



                                                                   May 24, 2002


To:
The U.S. Securities and Exchange Commission


     Re:  Arthur Andersen LLP
          ("Andersen")


Dear Sirs:

     Pursuant to the requirements set forth in the Temporary Final Rule and
Final Rule "Requirements for Arthur Andersen LLP Auditing Clients" issued by
this Commission on March 18, 2002 (17 CFR PARTS 210, 228, 229, 230, 240, 249
and 260; RELEASE NOS. 33-8070, 34-45590; 35-27503; 39-2395; IA-2018; IC-25464;
FR-62; File No. S7-03-02 and RIN 3235-AI46), and in view of the audit report
issued by Andersen to ULTRAPAR PARTICIPACOES S/A ("Ultrapar"), by its duly
authorized representative, Ultrapar hereby declares that it has received by
letter dated April 29, 2002 certain representations from Andersen concerning
audit quality controls in connection with the audit of the consolidated
financial statements of Ultrapar and its subsidiaries as of and for the year
ended December 31, 2001, including representations regarding the continuity of
Andersen personnel working on the audit, the availability of national office
consultation, and the availability of personnel at foreign affiliates of
Andersen to conduct relevant portions of the audit.


                                         Sincerely yours,

                                         ULTRAPAR PARTICIPACOES S/A

</TEXT>
</DOCUMENT>
