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March 17, 2025

Via EDGAR Transmission

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Mail Stop 3561

Washington, D.C. 20549

Attention:    Ms. Valeria Franks

Office of Trade & Services

Re:    Universal Corporation

Form 10-K for Fiscal Year Ended March 31, 2024

File No. 001-00652

Dear Ms. Franks,

On behalf of Universal Corporation (the “Company”), I am writing to formally request an extension to respond to the staff’ (the “Staff”) of the Division of Corporation Finance of the U.S. Securities and Exchange Commission’s comment letter dated March 7, 2025, regarding the Staff’s comment to the Company’s Annual Report on Form 10-K for the fiscal year ended March 31, 2024.

We respectfully request an extension to respond no later than April 3, 2025.

Please direct any further questions or comments you may have regarding this request to the undersigned at (804) 254-3783.

Sincerely,

/s/ Catherine H. Claiborne

Catherine H. Claiborne

Vice President, General Counsel & Secretary

cc:    Ms. Keira Nakada, U.S. Securities and Exchange Commission

Mr. Johan L. Kroner, Universal Corporation

Mr. Scott J. Bleicher, Universal Corporation

Mr. W. Lake Taylor Jr., McGuireWoods LLP

Mr. Lawton B. Way, McGuireWoods LLP