March 31, 2025

Johan C. Kroner
Senior Vice President and Chief Financial Officer
Universal Corporation
9201 Forest Hill Avenue
Richmond, VA 23235

       Re: Universal Corporation
           Form 10-K for Fiscal Year Ended March 31, 2024
           File No. 001-00652
Dear Johan C. Kroner:

       We have completed our review of your filing. 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 Trade &
Services