LETTER 1 filename1.txt Mail Stop 3561 April 27, 2006 Mr. Lon R. Greenberg Chairman and Chief Executive Officer UGI Corporation 460 North Gulph Road King of Prussia, PA 19406 RE: UGI Corporation Form 10-K for Fiscal Year Ended September 30, 2005 Form 10-Q for Fiscal Quarter Ended December 30, 2005 Filed December 13, 2005 and February 9, 2006 File No. 1-11071 Dear Mr. Greenberg: We have completed our review of your Form 10-K and related filings and have no further comments at this time. Sincerely, George F. Ohsiek, Jr. Branch Chief March 22, 2005 Page 1