SEC Comment Letter for PETRO STOPPING CENTERS HOLDINGS LP (CIK 0001094067) — Sep 22, 2005

PETRO STOPPING CENTERS HOLDINGS LP (CIK 0001094067)
Date: Sept. 22, 2005 · CIK: 0001094067 · Accession: 0000000000-05-048983

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AI Filing Summary & Sentiment

File numbers found in text: 333-87371

Date

September 22, 2005

Author

Michael Moran

Form

UPLOAD

Company

PETRO STOPPING CENTERS HOLDINGS LP (CIK 0001094067)

Letter

September 22, 2005 By Facsimile and U.S. Mail Mr. J.A. Cardwell, Sr. Petro Stopping Centers Holdings, L.P. Chairman and Chief Executive Officer 6080 Surety Drive El Paso, TX 79905

Re: Petro Stopping Centers Holdings, L.P. Forms 10-K Fiscal Year Ended December 31, 2004 Filed March 29, 2005 File No. 333-87371-01 Forms 10-K/A Fiscal Year Ended December 31, 2004 Filed September 19, 2005 File No. 333-87371-01

Dear Mr. Cardwell:

We have completed our review of your Form 10-K and related filings and have no further comments at this time.

Sincerely,
Michael Moran
Accounting Branch Chief

Show Raw Text

<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

Mail Stop 3561

      							 September 22, 2005

By Facsimile and U.S. Mail

Mr. J.A. Cardwell, Sr.
Petro Stopping Centers Holdings, L.P.
Chairman and Chief Executive Officer
6080 Surety Drive
El Paso, TX 79905

Re:	Petro Stopping Centers Holdings, L.P.
      Forms 10-K Fiscal Year Ended December 31, 2004
      Filed March 29, 2005
		File No. 333-87371-01
      Forms 10-K/A Fiscal Year Ended December 31, 2004
      Filed September 19, 2005
      File No. 333-87371-01

Dear Mr. Cardwell:

	We have completed our review of your Form 10-K and related
filings and have no further comments at this time.

								Sincerely,

								Michael Moran
      Accounting Branch Chief

</TEXT>
</DOCUMENT>

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