SEC Comment Letter for Crestwood Equity Partners LP (CIK 0001136352) — May 12, 2021

Crestwood Equity Partners LP (CIK 0001136352)
Date: May 12, 2021 · CIK: 0001136352 · Accession: 0000000000-21-006043

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File numbers found in text: 333-255799

Date

May 12, 2021

Author

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Form

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Company

Crestwood Equity Partners LP (CIK 0001136352)

Letter

United States securities and exchange commission logo May 12, 2021 Robert T. Halpin Executive Vice President and Chief Financial Officer Crestwood Equity Partners LP 811 Main Street, Suite 3400 Houston, TX 77002 Re:Crestwood Equity Partners LP Registration Statement on Form S-3 Filed May 5, 2021 File No. 333-255799 Dear Mr. Halpin: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Anuja A. Majmudar, Attorney-Advisor, at 202-551-3844 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Gillian A. Hobson

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United States securities and exchange commission logo
May 12, 2021
Robert T. Halpin
Executive Vice President and Chief Financial Officer
Crestwood Equity Partners LP
811 Main Street, Suite 3400
Houston, TX 77002
Re:Crestwood Equity Partners LP
Registration Statement on Form S-3
Filed May 5, 2021
File No. 333-255799
Dear Mr. Halpin:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration.  We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Anuja A. Majmudar, Attorney-Advisor, at 202-551-3844 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc:       Gillian A. Hobson

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