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
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CORRESP
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Weil, Gotshal & Manges LLP
767 Fifth Avenue
New York, NY 10153
(212) 310-8000
August 17, 2005
VIA EDGAR
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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.
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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
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Todd R. Chandler, Esq.