CORRESP 1 filename1.htm

Correspondence

                SKADDEN, ARPS, SLATE, MEAGHER & FLOM LLP                 AV. BRIGADEIRO FARIA LIMA, 3311 7° ANDAR                 04.538-133 SÃO PAULO - SP - BRAZIL                   TEL: +55 11 3708 1820                 FAX: +55 11 3708 1845                   www.skadden.com       January 11, 2012                                                  VIA EDGAR CORRESPONDENCE   United States Securities and Exchange Commission Division of Corporation Finance     AFFILIATE OFFICES   BOSTON CHICAGO HOUSTON LOS ANGELES NEW YORK PALO ALTO SAN FRANCISCO WASHINGTON, D.C. WILMINGTON   BEIJING BRUSSELS FRANKFURT HONG KONG LONDON MOSCOW MUNICH PARIS SHANGHAI SINGAPORE SYDNEY TOKYO

100 F Street, N.E.,

Washington, D.C. 20549-3561

Attention:		Andrew D. Mew         Accounting Branch Chief
Re:		Comment Letter dated December 30, 2011 (“Comment Letter”)
		Ultrapar Participações S.A. (“Ultrapar”)
		Form 20-F for Fiscal Year Ended December 31, 2010 (“Form 20-F”)
		Filed June 30, 2011
		File No. 001-14950

Dear Mr. Mew:

As agreed in our telephone conversation yesterday with Robert Babula, Staff Accountant, we, on behalf of our client Ultrapar, confirm that Ultrapar will provide responses to the Comment Letter issued by the Staff of the Division of Corporation Finance of the United States Securities and Exchange Commission relating to the Form 20-F on or before January 30, 2012.

Very truly yours,
By:		/s/ Richard S. Aldrich, Jr.
		Richard S. Aldrich, Jr.

Mr. Andrew D. Mew, Accounting Branch Chief

Division of Corporation Finance

U.S. Securities and Exchange Commission

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cc:		Mr. Pedro Wongtschowski (Ultrapar—Chief Executive Officer)
		Mr. André Covre (Ultrapar—Chief Financial and Investor Relations Officer)
		Dra. Sandra Lopez Gorbe (Ultrapar—Legal Counsel)
		Mr. Robert Babula (SEC)