United Parcel Service, Inc.
UPS Notes
With Maturities of 9 Months or More from Date of Issue
     
Filed Under Rule 433, Registration Statement No. 333-108272
  Offering Dates:    August 13, 2007 through August 20, 2007
Pricing Supplement No.                    42
  Trade Date:          8/20/2007 @ 12:00 PM ET
The date of this Pricing Supplement is     August 13, 2007
  Settle Date:          8/23/2007
(To: Prospectus Dated September 8, 2003, as supplemented by Prospectus Supplement Dated November 17, 2006)
  Minimum Denomination/Increments: $1,000.00/$1,000.00
                                                                 
CUSIP                                   Interest                      
or                                   Payment                      
Common   Interest     Maturity     Price to     Discounts &     Frequency     Survivor’s       Subject to Redemption
Code   Rate (1)     Date     Public (2)     Commissions (2)     (begin date)     Option     Yes/No     Date and terms of redemption (including the redemption price)
 
                                                                
91131UJC9   5.000%   2/15/2013   100%   0.950%   Semi-Annual   Yes   Yes   Callable at 100% on 8/15/2008 and semi-annually thereafter with 30 days notice.
 
                                   (2/15/08)                        
(1)   The interest rates on the UPS Notes may be changed by United Parcel Service, Inc. from time to time, but any such change will not affect the interest rate on any UPS Notes offered prior to the effective date of the change.
(2)   Expressed as a percentage of aggregate principal amount.
United Parcel Service, Inc. (“UPS”) has filed a registration statement (including prospectus) with the SEC for the offering to which this communication relates. Before you invest, you should read the prospectus in that registration statement and the other documents UPS has filed with the SEC for more complete information about UPS and this offering. You may get these documents for free by visiting EDGAR on the SEC web site at www.sec.gov. Alternatively, UPS, LaSalle Financial Services, Inc. or any selling agent participating in the offering will arrange to send you the prospectus if you request it by calling (866) 658-3267.
Agents: LaSalle Financial Services, Inc., Charles Schwab & Co., Inc., Citigroup Global Markets Inc., Merrill Lynch, Pierce, Fenner & Smith Incorporated, Morgan Stanley & Co. Incorporated, Samuel A. Ramirez & Co., Inc., Muriel Siebert & Co., Inc., UBS Securities LLC and Wachovia Securities LLC