United States securities and exchange commission logo April 13, 2022 Melissa Schaeffer Senior Vice President and Chief Financial Officer AIR PRODUCTS & CHEMICALS INC /DE/ 1940 Air Products Boulevard Allentown, Pennsylvania 18106 Re: AIR PRODUCTS & CHEMICALS INC /DE/ Form 10-K for the Year Ended September 30, 2021 Form 10-Q for the Period Ended December 31, 2021 File No. 001-04534 Dear Ms. Schaeffer : We have completed our review of your filings. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Life Sciences