SEC Comment Letter for MARTIN MIDSTREAM PARTNERS L.P. (MMLP) (CIK 0001176334) (MMLP) — Jan 31, 2013
MARTIN MIDSTREAM PARTNERS L.P. (MMLP) (CIK 0001176334)
Date: Jan. 31, 2013 · CIK: 0001176334 · Accession: 0000000000-13-005723
AI Filing Summary & Sentiment
Letter
January 31, 2013 Via Email Mr. Robert Bondurant Chief Financial Officer Martin Midstream GP LLC The General Partner o f Martin Midstream Partners LP 4200 Stone Road Kilgore, Texas 75662
Re: Martin Midstream Partners LP Form 10 -K for Fiscal Year Ended December 31, 2011 Filed March 5, 2012 File No. 000 -50056
Dear Mr. Bondurant :
We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person u nder the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Ethan Horowitz
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January 31, 2013 Via Email Mr. Robert Bondurant Chief Financial Officer Martin Midstream GP LLC The General Partner o f Martin Midstream Partners LP 4200 Stone Road Kilgore, Texas 75662 Re: Martin Midstream Partners LP Form 10 -K for Fiscal Year Ended December 31, 2011 Filed March 5, 2012 File No. 000 -50056 Dear Mr. Bondurant : We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person u nder the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Ethan Horowitz Ethan Horowitz Branch Chief