United Parcel Service, Inc.

55 Glenlake Parkway, N.E.

Atlanta, Georgia 30328

404.828.6000

November 5, 2013

VIA EDGAR

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re:	Notice of disclosure filed in Exchange Act Quarterly Report under Section 219 of the Iran Threat Reduction and Syria Human Rights Act of 2012 and Section 13(r) of the Exchange Act

Ladies and Gentlemen:

Pursuant to Section 219 of the Iran Threat Reduction and Syria Human Rights Act of 2012 and Section 13(r) of the Securities Exchange Act of 1934, as amended, notice is hereby provided that United Parcel Service, Inc. has made disclosure pursuant to those provisions in its Quarterly Report on Form 10-Q for the quarter ended September 30, 2013, which was filed with the Securities and Exchange Commission on November 5, 2013.  Such disclosure begins on page 58 of the Quarterly Report on Form 10-Q and is incorporated by reference herein.

Sincerely,

/S/    KURT P. KUEHN

Kurt P. Kuehn

Senior Vice President and

Chief Financial Officer