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SEC Company Response from SUBURBAN PROPANE PARTNERS LP (SPH) (CIK 0001005210) (SPH) — Aug 17, 2005

SUBURBAN PROPANE PARTNERS LP (SPH) (CIK 0001005210)
Date: Aug. 17, 2005 · CIK: 0001005210 · Accession: 0000950136-05-005100

AI Filing Summary & Sentiment

Date
August 17, 2005
Author
Todd R. Chandler, Esq.
Form
CORRESP
Company
SUBURBAN PROPANE PARTNERS LP (SPH) (CIK 0001005210)

Letter

Re: Suburban Propane Partners, LLP and Suburban Energy Finance Corp. ----------------------------------------------------------------

Weil, Gotshal & Manges LLP 767 Fifth Avenue New York, NY 10153 (212) 310-8000

August 17, 2005

VIA EDGAR ---------

Securities and Exchange Commission 450 Fifth Street, N.W. Judiciary Plaza Washington, D.C. 20549-0305

Ladies and Gentlemen:

On behalf of Suburban Propane Partners, LLP, a Delaware limited liability company and Suburban Energy Finance Corp., a Delaware corporation (collectively, the "REGISTRANTS"), please accept for filing, pursuant to the Securities Act of 1933, as amended, Amendment No. 2 to the Registrants' Registration Statement on Form S-4 relating to the registration of their 6 7/8% Senior Notes due 2013, having a maximum aggregate offering price of $250,000,000. In accordance with your conversation with Todd Chandler, we have revised the language in the "Incorporation of Certain Documents by Reference" section to reflect the appropriate cross reference. See page 78.

Please contact the undersigned at (212) 310-8172 with any questions or comments concerning this registration statement.

Very truly yours,
/s/ Todd R. Chandler
---------------------------
Todd R. Chandler, Esq.

Show Raw Text
CORRESP
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                           Weil, Gotshal & Manges LLP
                                767 Fifth Avenue
                               New York, NY 10153
                                 (212) 310-8000

                                                August 17, 2005

VIA EDGAR
---------

Securities and Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza
Washington, D.C.  20549-0305

           Re:  Suburban Propane Partners, LLP and Suburban Energy Finance Corp.
                ----------------------------------------------------------------

Ladies and Gentlemen:

       On behalf of Suburban Propane Partners, LLP, a Delaware limited liability
company and Suburban Energy Finance Corp., a Delaware corporation (collectively,
the "REGISTRANTS"), please accept for filing, pursuant to the Securities Act of
1933, as amended, Amendment No. 2 to the Registrants' Registration Statement on
Form S-4 relating to the registration of their 6 7/8% Senior Notes due 2013,
having a maximum aggregate offering price of $250,000,000. In accordance with
your conversation with Todd Chandler, we have revised the language in the
"Incorporation of Certain Documents by Reference" section to reflect the
appropriate cross reference. See page 78.

       Please contact the undersigned at (212) 310-8172 with any questions or
comments concerning this registration statement.

                                          Very truly yours,

                                            /s/ Todd R. Chandler
                                          ---------------------------
                                             Todd R. Chandler, Esq.