<SEC-DOCUMENT>0001193125-14-032668.txt : 20140305
<SEC-HEADER>0001193125-14-032668.hdr.sgml : 20140305
<ACCEPTANCE-DATETIME>20140203140323
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-14-032668
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20140203

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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML><HEAD>
<TITLE>CORRESP</TITLE>
</HEAD>
 <BODY BGCOLOR="WHITE">

 <P>&nbsp;</P> <P STYLE="margin-top:0pt;margin-bottom:0pt" ALIGN="center">


<IMG SRC="g669080g10e31.jpg" ALT="LOGO">
 </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">February&nbsp;3, 2014 </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>VIA EDGAR CORRESPONDENCE </U></B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">United States
Securities and Exchange Commission </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street, N.E., </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, D.C. 20549-3561 </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">


<TR>
<TD></TD>
<TD VALIGN="bottom" WIDTH="2%"></TD>
<TD WIDTH="91%"></TD></TR>


<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" NOWRAP>Attention:</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="top">Jennifer Thompson</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="top">Accounting Branch Chief</TD></TR>
</TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">


<TR>
<TD></TD>
<TD VALIGN="bottom" WIDTH="4%"></TD>
<TD WIDTH="94%"></TD></TR>


<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" NOWRAP>Re:</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top">Comment Letter dated December&nbsp;18, 2013</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">Ultrapar Holdings Inc. (Ultrapar Participa&ccedil;&otilde;es S.A.)</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">Form 20-F for the Fiscal Year Ended December 31, 2012</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">Filed April 30, 2013</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">File No. 001-14950</TD></TR>
</TABLE> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Dear Ms.&nbsp;Thompson: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">In connection with the comments from the Staff of the Division of Corporation Finance of the United States Securities and Exchange Commission
to the annual report on Form 20-F filed with the Commission on April&nbsp;30, 2013 by Ultrapar Participa&ccedil;&otilde;es S.A. (the &#147;Company&#148;) contained in the letter dated December&nbsp;18, 2013, Ultrapar Participa&ccedil;&otilde;es S.A.
(&#147;Company&#148;) acknowledges that: </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">the Company is responsible for the adequacy and accuracy of the disclosure in the filing; </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; and </TD></TR></TABLE>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">the Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. </TD></TR></TABLE>
<P STYLE="margin-top:18pt; margin-bottom:0pt; margin-left:54%; text-indent:-2%; font-size:10pt; font-family:Times New Roman">Very truly yours, </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:54%; text-indent:-2%; font-size:10pt; font-family:Times New Roman">/s/ Andr&eacute; Covre </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:54%; text-indent:-2%; font-size:10pt; font-family:Times New Roman">Andr&eacute; Covre </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:54%; text-indent:-2%; font-size:10pt; font-family:Times New Roman">Chief Financial and Investor Relations Officer </P> <P STYLE="font-size:18pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">


<TR>
<TD></TD>
<TD VALIGN="bottom" WIDTH="3%"></TD>
<TD WIDTH="95%"></TD></TR>


<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" NOWRAP>cc:</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Mr.&nbsp;Jason Niethamer (SEC&#151;Assistant Chief Accountant)</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Mr.&nbsp;Jarrett Torno (SEC&#151;Staff Accountant)</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Mr.&nbsp;Thilo
Mannhardt (Ultrapar&#151;Chief Executive Officer)</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Mrs.&nbsp;Sandra Lopez Gorbe (Ultrapar&#151;Legal Counsel)</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Mr.&nbsp;Richard&nbsp;S. Aldrich, Jr. (Skadden, Arps, Slate, Meagher&nbsp;&amp; Flom LLP)</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman">Mr.&nbsp;Filipe&nbsp;B. Areno (Skadden, Arps, Slate, Meagher&nbsp;&amp; Flom LLP)</P></TD></TR>
</TABLE>
</BODY></HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g669080g10e31.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 g669080g10e31.jpg
M_]C_X``02D9)1@`!`0$`>`!X``#_VP!#``8$!08%!`8&!08'!P8("A`*"@D)
M"A0.#PP0%Q08&!<4%A8:'24?&ALC'!86("P@(R8G*2HI&1\M,"TH,"4H*2C_
MVP!#`0<'!PH("A,*"A,H&A8:*"@H*"@H*"@H*"@H*"@H*"@H*"@H*"@H*"@H
M*"@H*"@H*"@H*"@H*"@H*"@H*"@H*"C_P``1"`!(`'L#`2(``A$!`Q$!_\0`
M'P```04!`0$!`0$```````````$"`P0%!@<("0H+_\0`M1```@$#`P($`P4%
M!`0```%]`0(#``01!1(A,4$&$U%A!R)Q%#*!D:$((T*QP152T?`D,V)R@@D*
M%A<8&1HE)B<H*2HT-38W.#DZ0T1%1D=(24I35%565UA96F-D969G:&EJ<W1U
M=G=X>7J#A(6&AXB)BI*3E)66EYB9FJ*CI*6FIZBIJK*SM+6VM[BYNL+#Q,7&
MQ\C)RM+3U-76U]C9VN'BX^3EYN?HZ>KQ\O/T]?;W^/GZ_\0`'P$``P$!`0$!
M`0$!`0````````$"`P0%!@<("0H+_\0`M1$``@$"!`0#!`<%!`0``0)W``$"
M`Q$$!2$Q!A)!40=A<1,B,H$(%$*1H;'!"2,S4O`58G+1"A8D-.$E\1<8&1HF
M)R@I*C4V-S@Y.D-$149'2$E*4U155E=865IC9&5F9VAI:G-T=79W>'EZ@H.$
MA8:'B(F*DI.4E9:7F)F:HJ.DI::GJ*FJLK.TM;:WN+FZPL/$Q<;'R,G*TM/4
MU=;7V-G:XN/DY>;GZ.GJ\O/T]?;W^/GZ_]H`#`,!``(1`Q$`/P#ZIHHHH`**
M**`"D9@JEF("@9)/05D^*];7P]HEQJ#6EU>N@Q';VL9=Y7/0``''N>PKQ2Z^
M+/C&[@D@NOA\\]O)D-'+;3,K#T(*X-;TL/.JKQV(E44=&>F>(?BEX.T*5HKS
M6H99UZQ6P,QSZ$J"`?J17,GX_P#@\2;1%JQ']X6ZX_\`0\UP7_"::I_T2/3_
M`/P5M_\`$5+#XU\11!KC3?A98VSPX+R+IC@[3P0,*#SGM79'"12UC^*,75?1
M_@>MZ#\5_!NM.L=OK,,$S':([L&$D_5N/UKN$=9$5T8,C#(8'((]17S/_P`)
MIJG_`$2/3_\`P5M_\16M:?%CQA9V\=O:?#UX+>/A8HK69%49Z`!<"LZF#;^!
M?>T5&LNI]!T5B>#_`!"GB31X[T65Y82_=EMKN)HWC;TY`R/<?_6K;KAE%Q=F
M;)WU04444AA1110`4444`%(S!1EB`/4TM<1\8;72;WP:\'B'6)M)TQIT\R:)
M=Q<\X3&#QGGIVJH1YI*(I.RN>?Z]IWQ>O=9O;BQU:UM;225C#"ES&`B9^4=/
M3'XU0_L3XS_]!^#_`,"HO_B:DB^!_A.70!K8\1:BNF&#[5Y[1JH\O&[=@KG&
M.:Y7_A#OA=Y,<H\::@4D8HN+8\L`"1]S_:'YUZT90>D;.W]S_@G*TUO^9TW]
MB?&?_H/P?^!47_Q--.@_%]Y`Y\3VWVJ+I`+Q,[&S\Q&W&,K@9]\5F^(OAK\.
M_#FH_8=:\87UK=[!)Y;0;B%/3HAK/?PK\)3%&J^-KU7&=S?9V.[TX\OBFFFK
MI?\`D@K-;_F=)_8GQG_Z#\'_`(%1?_$T?V)\9_\`H/P?^!47_P`37,'PE\*@
MS*WCB^4@XP;5O_C=:_AGX7?#_P`3W+VVB>,+NYN4!8Q;%1R!W`902/I0W&*N
MU_Y("3>B_,W-(T_XQ6.IVUS<:I9WD,3AGMY;J/;*O=3A<C([]J]W@<RPH[+M
M9E!*Y!P>XR.M?._BCX.>"_"UK#<:]XHO[2*9_+C+1JQ9L9Z*I/2O7?A7HECH
M7@^V@T?4Y]2TV8FXMYIA@A6`X`XXXST[FN/$\DHJ<?RL;4[IV?YG74445Q&P
M4444`%%%%`!7@_[5=^W]E:!I4+,SW%P\QB7)+;0%7]7->\5X7^T%X9UJX\0Z
M'XFTNQ?4;2P55FMX\E@5D+Y('.T@XR.F*ZL%95DV95K\CL=5\3G.@_`V[MI"
M$D2PAL]N>YV(1^6:\`\+Z/\`;?$O@+1PF9)G%[..HVM(6_\`1<:G\:[OQKXH
MUGXMV^G^'-$\.WUBC7*S3W%QG8H"D<G;P!N)]>!Q6#HM_>>$_BG=ZM_PC>JW
M]I9QM8VHCA=<*BB)7'RG@JIX_P!JN^A&5.FXOXM7^B,)M2DGT/:OBYHGAV'P
MGK^N:AI%A-J`M6"W$D0+[RNQ,-UR#C'TKB_@UX-T%/A8^M^(='LKN5S-=>9<
MQ!R(E&`.>@^4G\:ROB=XXU7QIX'N=/MO"NKV6ZYAR71G+@;F(QMZ`JO/N*[7
MQQ8W7AOX##1]/MIKBZ-K%:%(D+-EB/,.`,_WOSK!*<*<:;=FWWZ&C:<G)+1(
M\A^$&N^";"/6)_'<-K<75S,K0K-9&?:.2Q!P0,DCCVKHOAQ9V_B?XV'7_"&F
M_P!G>'+#(<JHC4DQ%<;0>-Q.<>G)KT#X%>%K>U^&]E_:^F0FZGDEE9;FW!<`
ML0`0PST'ZUXYX0N=7\*Z+XU%AI>IPW]^([:S5;63*J6?<W3C:O0^I%;N2J2J
M<F^V^G8SLXJ-_4WOB2UW\4O&&L1Z3(3H?ANRF?S0#MDE523CU+,H`_V4S7I_
M[/6HOJ'PNTU9,;K5Y+?/J`V1^C"N#\)?`BZD\/VTU_XAO=.NKJ,/-:P)\J9'
M"L=PR<'GWR/>N@_9JMM0TO2?$&D:C:W,'V:]#HTL;(K[EVG;D<_ZL'CU%95W
M3E1<(.ZC8NFI*=Y+<]DHHHKRSI"BBB@`HHHH`*YOQ_#XCF\/.?!MU'!JR2*R
MB14*R+T93N!`ZYS[5TE%5&7*[B:NK'AGD_'+_GYT_P#*W_\`B:/)^.7_`#\Z
M?^5O_P#$U5\=?![1]/GO=:O/%=QI.F2S;@AMC(L)8_=R&Z9X''H*XS_A#_!'
M_13_`/R3?_XJO5AR35U;_P``9ROF3L[_`'G=M:_&N8%)=3TV&9,21Q@P!I,$
M9`PO3USQ3O)^.7_/SI_Y6_\`\37`_P#"(^`7RG_"R9/M$9SYALWV[2.@YZ\<
MD'TXI?\`A#_!'_13_P#R3?\`^*JN6/9?^`,5W_3.]\GXY?\`/SI_Y6__`,31
MY/QR_P"?G3_RM_\`XFN"_P"$/\$?]%/_`/)-_P#XJC_A#_!'_13_`/R3?_XJ
MCECV7_@#"[_IG>^3\<O^?G3_`,K?_P")KT[X?0^)8?#X/C.ZBN-5>1F(B5`L
M:<`+\H`)X)S[^U>0^"?@_H6LRP:E:>+)]8TN&;$L8MFC27')3<6Z=,X!KZ"1
M%C1410J*,!0,`#T%<6)G'X8V^ZQM23W?YW%HHHKC-@HHHH`****`"BBB@"&^
MM+>_M)K6]ACGMIE*212*&5@>Q!KB+WX7>#H;622V\+6MQ,HRL0E9-_MDM@?C
M115QJ2A\+$XI[GF6O7OA'1'$&N?"O4+7R<JC#YE922?O@X)R3W/IFLC_`(2O
MX:?]$\O?S_\`LJ**]NC24X*3;^]_YG%.3B[?H:NAW/@S791'I/PLU6Y)_B4$
M(/JQ;`_$UZ;IWPO\'W%G'+=^%+:TF89:$RERGL2&QGZ9HHK@Q<Y4Y<L6_O?^
K9O22DKM'<V-I;V%I#:V4,<%M"H2.*-0JJ!V`%3445P&X4444`%%%%`'_V3\_
`
end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
