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<SEC-DOCUMENT>0000950103-07-003031.txt : 20080131
<SEC-HEADER>0000950103-07-003031.hdr.sgml : 20080131
<ACCEPTANCE-DATETIME>20071217171110
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950103-07-003031
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20071217

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ULTRAPAR HOLDINGS INC
		CENTRAL INDEX KEY:			0001094972
		STANDARD INDUSTRIAL CLASSIFICATION:	NATURAL GAS DISTRIBUTION [4924]
		IRS NUMBER:				000000000
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		AV BRIGADERIO LUIZ ANTONIO 1343
		STREET 2:		9 ANDAR SAO PAULO
		CITY:			SP BRAZIL 01350-900
		STATE:			D5
		ZIP:			00000

	MAIL ADDRESS:	
		STREET 1:		CT CORPORATION SYSTEM
		STREET 2:		1633 BROADWAY
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019
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<TYPE>CORRESP
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 9pt; FONT-FAMILY: Times New Roman;">ULTRAPAR
      PARTICIPA&#199;&#213;ES S.A.</font></div>
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      Brigadeiro Luis Ant&#244;nio, 1343, 9&#186; Andar</font></div>
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      SP, Brazil 01317-910</font></div>
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      17, 2007</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 9pt; FONT-FAMILY: Times New Roman;">H.
      Christopher Owings</font></div>
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      Director</font></div>
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      and Exchange Commission</font></div>
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      3561</font></div>
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      F
      Street, N.E.</font></div>
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      D.C. 20549-3561</font></div>
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      EDGAR</strong></font></div>
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          <tr>
            <td align="left" valign="top" width="5%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 9pt; FONT-FAMILY: times new roman;"><strong>Re:</strong></font></div>
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                Statement on Form F-4</strong></font></div>
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                October 1, 2007</strong></font></div>
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                No. 333-146406</strong></font></div>
            </td>
          </tr>

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      Mr.
      Owings:</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
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      to Rule 461 promulgated under the Securities Act of 1933, as amended, Ultrapar
      Participa&#231;&#245;es S.A. (the &#8220;Company&#8221;) hereby requests that the effectiveness of the
      Registration Statement on Form F-4 (File No. 333-146406) be accelerated to
      Monday, December 17, 2007 at&#160;5:30 p.m. EST, or as soon thereafter as
      practicable.</font></div>
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      Company acknowledges that:</font></div>
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              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 9pt; FONT-FAMILY: Times New Roman;">should
                the Securities and Exchange Commission (the &#8220;Commission&#8221;) or the staff,
                acting pursuant to delegated authority, declare the filing effective,
                it
                does not foreclose the Commission from taking action with respect
                to the
                filing;</font></div>
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              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 9pt; FONT-FAMILY: Times New Roman;">the
                action of the Commission or the staff, acting pursuant to delegated
                authority, in declaring the filing effective, does not relieve the
                Company
                from its full responsibility for the adequacy and accuracy of the
                disclosure in the filing; and</font></div>
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              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 9pt; FONT-FAMILY: Times New Roman;">the
                Company may not assert&#160;staff comments&#160;and the declaration of
                effectiveness&#160;as a defense in any proceeding initiated by the
                Commission or any person under the federal securities laws of the
                United
                States.</font></div>
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          <tr>
            <td align="left" colspan="3" valign="top" width="63%"><font style="DISPLAY: inline; FONT-SIZE: 9pt; FONT-FAMILY: times new roman;">Very
              truly yours,</font></td>
            <td width="37%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
          </tr>
          <tr>
            <td align="left" valign="top" width="8%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td colspan="2" valign="top" width="55%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td width="37%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
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                <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 9pt; FONT-FAMILY: times new roman;">ULTRAPAR
                  PARTICIPA&#199;&#213;ES S.A.</font></div>
              </div>
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            <td width="37%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
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            <td align="left" valign="top" width="8%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
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            <td align="left" valign="top" width="8%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
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              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 9pt; FONT-FAMILY: times new roman;">/s/
                Pedro Wongtschowski</font></div>
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