SEC Comment Letter for MARTIN MIDSTREAM PARTNERS L.P. (MMLP) (CIK 0001176334) (MMLP) — Jul 16, 2007

MARTIN MIDSTREAM PARTNERS L.P. (MMLP) (CIK 0001176334)
Date: July 16, 2007 · CIK: 0001176334 · Accession: 0000000000-07-034436

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AI Filing Summary & Sentiment

File numbers found in text: 000-50056

Date

July 16, 2007

Author

B r a n c h C h i e f

Form

UPLOAD

Company

MARTIN MIDSTREAM PARTNERS L.P. (MMLP) (CIK 0001176334)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE MAIL STOP 7010 July 16, 2007 Mr. Robert D. Bondurant Executive Vice President and Chief Financial Officer Martin Midstream Partners L.P. 4200 Stone Road Kilgore, TX 75662

Re: Martin Midstream Partners L.P. Form 10-K for the Fiscal Year Ended December 31, 2006 Filed March 5, 2007 File No. 000-50056

Dear Mr. Bondurant:

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

Sincerely,
A p r i l S i f f o r d
B r a n c h C h i e f

Show Raw Text

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010

DIVISION OF
CORPORATION FINANCE MAIL STOP 7010
        July 16, 2007

Mr. Robert D. Bondurant
Executive Vice President and Chief Financial Officer
Martin Midstream Partners L.P.
4200 Stone Road
Kilgore, TX  75662

 Re: Martin Midstream Partners L.P.
  Form 10-K for the Fiscal Year Ended December 31, 2006
Filed March 5, 2007
  File No. 000-50056

Dear Mr. Bondurant:

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

Sincerely,

        A p r i l  S i f f o r d
        B r a n c h  C h i e f

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