FORM 3
UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

INITIAL STATEMENT OF BENEFICIAL OWNERSHIP OF SECURITIES

Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934 or Section 30(h) of the Investment Company Act of 1940
OMB APPROVAL
OMB Number: 3235-0104
Estimated average burden hours per response... 0.5

(Print or Type Responses)
1. Name and Address of Reporting Person *
  Brutto Daniel J
2. Date of Event Requiring Statement (Month/Day/Year)
10/15/2007
3. Issuer Name and Ticker or Trading Symbol
UNITED PARCEL SERVICE INC [UPS]
(Last)
(First)
(Middle)
55 GLENLAKE PARKWAY, NE
4. Relationship of Reporting Person(s) to Issuer
(Check all applicable)
_____ Director _____ 10% Owner
__X__ Officer (give title below) _____ Other (specify below)
Vice President
5. If Amendment, Date Original Filed(Month/Day/Year)
(Street)

ATLANTA, GA 30328
6. Individual or Joint/Group Filing(Check Applicable Line)
_X_ Form filed by One Reporting Person
___ Form filed by More than One Reporting Person
(City)
(State)
(Zip)
Table I - Non-Derivative Securities Beneficially Owned
1.Title of Security
(Instr. 4)
2. Amount of Securities Beneficially Owned
(Instr. 4)
3. Ownership Form: Direct (D) or Indirect (I)
(Instr. 5)
4. Nature of Indirect Beneficial Ownership
(Instr. 5)
Class A Common Stock 44,545.8257
D
 
Class B Common Stock 18,369
D
 
Class A Common Stock 590
I
Child I
Class B Common Stock 495
I
Child I
Class A Common Stock 602
I
Child II
Class B Common Stock 496
I
Child II

Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly. SEC 1473 (7-02)
Persons who respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB control number.

Table II - Derivative Securities Beneficially Owned (e.g., puts, calls, warrants, options, convertible securities)
1. Title of Derivative Security
(Instr. 4)
2. Date Exercisable and Expiration Date
(Month/Day/Year)
3. Title and Amount of Securities Underlying Derivative Security
(Instr. 4)
4. Conversion or Exercise Price of Derivative Security 5. Ownership Form of Derivative Security: Direct (D) or Indirect (I)
(Instr. 5)
6. Nature of Indirect Beneficial Ownership
(Instr. 5)
Date Exercisable Expiration Date Title Amount or Number of Shares
Option to Purchase UPS Class A Common 11/09/2002 11/09/2009 Class A Common Stock 2,584 $ 50 D  
Option to Purchase UPS Class A Common 03/30/2004 03/30/2011 Class A Common Stock 4,169 $ 56.9 D  
Option to Purchase UPS Class A Common 04/25/2005 04/25/2012 Class A Common Stock 4,652 $ 60.22 D  
Option to Purchase UPS Class A Common 05/02/2008 05/02/2013 Class A Common Stock 2,471 $ 62.4 D  
Option to Purchase UPS Class A Common 05/04/2009 05/02/2014 Class A Common Stock 3,624 $ 70.7 D  
Option to Purchase UPS Class A Common 05/10/2012 05/08/2017 Class A Common Stock 4,298 $ 70.9 D  
Option to Purchase UPS Class A Common 05/10/2010 05/08/2015 Class A Common Stock 3,928 $ 72.07 D  
Option to Purchase UPS Class A Common 05/02/2011 04/29/2016 Class A Common Stock 3,623 $ 80.88 D  
Phantom Stock Units   (1)   (1) Class A Common Stock 7,371.6881 $ (2) D  
Restricted Performance Units 05/02/2008 05/02/2008 Class A Common Stock 1,089.7832 $ (2) D  
Restricted Performance Units 05/03/2009 05/03/2009 Class A Common Stock 1,574.9828 $ (2) D  
Restricted Performance Units 05/10/2010 05/10/2010 Class A Common Stock 1,680.6992 $ (2) D  
Restricted Performance Units 05/01/2011 05/01/2011 Class A Common Stock 1,521.7702 $ (2) D  
Restricted Performance Units 05/09/2012 05/09/2012 Class A Common Stock 1,768.0864 $ (2) D  
Restricted Stock Units   (3) 10/15/2010 Class A Common Stock 684.2158 $ (2) D  
Restricted Stock Units   (3) 10/15/2011 Class A Common Stock 611.5692 $ (2) D  
Restricted Stock Units 01/31/2009 01/31/2009 Class A Common Stock 1,859.7379 $ (2) D  

Reporting Owners

Reporting Owner Name / Address Relationships
Director 10% Owner Officer Other
Brutto Daniel J
55 GLENLAKE PARKWAY, NE
ATLANTA, GA 30328
      Vice President  

Signatures

Robert S. Shaw, Power of Attorney 10/26/2007
**Signature of Reporting Person Date

Explanation of Responses:

* If the form is filed by more than one reporting person, see Instruction 5(b)(v).
** Intentional misstatements or omissions of facts constitute Federal Criminal Violations. See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).
(1) Represents the participant's contributions to the UPS Deferred Compensation Plan. The settlement date of the stock generally will be the earlier of death, disability, retirement or termination of employment.
(2) One unit is equivalent to one share of UPS Class A Common stock.
(3) Represents Restricted Stock Units (RSUs) granted as Management Incentive Awards under the United Parcel Service, Inc. Incentive Compensation Plan. Twenty percent of the award vests on October 15th of the year following the grant and on each anniversary date thereafter.
 
Remarks:
bruttopoa.TXT

Note: File three copies of this Form, one of which must be manually signed. If space is insufficient, See Instruction 6 for procedure.

Potential persons who are to respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB number.