SEC Comment Letter for MARTIN MIDSTREAM PARTNERS L.P. (MMLP) (CIK 0001176334) (MMLP) — Dec 23, 2009

MARTIN MIDSTREAM PARTNERS L.P. (MMLP) (CIK 0001176334)
Date: Dec. 23, 2009 · CIK: 0001176334 · Accession: 0000000000-09-072192

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Date

December 23, 2009

Author

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Company

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

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-4628 DIVISION OF CORPORATION FINANCE MAIL STOP 4628 December 23, 2009 Mr. Robert D. Bondurant Executive Vice President and Chief Financial Officer Martin Midstream Partners L.P. 4200 Stone Road Kilgore, Texas 75662 Re: Martin Midstream Partners L.P. Form 10-K for the Fiscal Year Ended December 31, 2008 Filed March 4, 2009 File No. 0-50056

Dear Mr. Bondurant: We have completed our review of your Form 10-K and related filings and have no further comments at this time. S i n c e r e l y , Anne Nguyen Parker Branch Chief

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-4628

DIVISION OF
CORPORATION FINANCE MAIL STOP 4628
        December 23, 2009

Mr. Robert D. Bondurant
Executive Vice President and Chief Financial Officer Martin Midstream Partners L.P. 4200 Stone Road Kilgore, Texas  75662
 Re: Martin Midstream Partners L.P.
   Form 10-K for the Fiscal Year Ended December 31, 2008
Filed March 4, 2009
  File No.  0-50056

 Dear Mr. Bondurant:
We have completed our review of your Form 10-K and related filings and have no
further comments at this time.          S i n c e r e l y ,
Anne Nguyen Parker Branch Chief

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