EX-15.1 10 ex1501.htm

awareness

Exhibit 15.1

Deloitte Touche Tohmatsu
Auditores Independentes
Rua Alexandre Dumas, 1981
– Chacará Santo Antonio
São Paulo - SP- 04717-906
Brasil

Tel: + 55 (11) 5186-2444
Fax:+ 55 (11) 5185-2911
www.deloitte.com.br

February 2, 2005

Ultrapar Participações S.A.
Av. Brigadeiro Luis Antônio, 1343
São Paulo, SP, Brazil

We have made a review, in accordance with the standards of the Public Company Accounting Oversight Board (United States), of the unaudited interim financial information of Ultrapar Participações S.A. and subsidiaries for the nine-month periods ended September 20, 2004 and 2003, and have issued our report dated October 29, 2004, except for Note 24 as to which the date is November 26, 2004. As indicated in such reports, because we did not perform an audit, we expressed no opinion on that information.

We are aware that our report referred to above is being used in this Registration Statement.

We also are aware that the aforementioned reports, pursuant to Rule 436(c) under the Securities Act of 1933, are not considered a part of the Registration Statement prepared or certified by an accountant or a report prepared or certified by an accountant within the meaning of Sections 7 and 11 of that Act.

/s/ Deloitte Touche Tohmatsu