SEC Comment Letter for MARTIN MIDSTREAM PARTNERS L.P. (MMLP) (CIK 0001176334) (MMLP) — Jun 10, 2019
MARTIN MIDSTREAM PARTNERS L.P. (MMLP) (CIK 0001176334)
Date: June 10, 2019 · CIK: 0001176334 · Accession: 0000000000-19-009615
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File numbers found in text: 333-231927
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June 7, 2019
Robert D. Bondurant
Executive Vice President and Treasurer and Chief Financial Officer
Martin Midstream Partners L.P.
4200 Stone Road
Kilgore, TX 75662
Re:Martin Midstream Partners L.P.
Registration Statement on Form S-3
Filed June 4, 2019
File No. 333-231927
Dear Mr. Bondurant:
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 Lisa Krestynick at 202-551-3056 with any questions.
Sincerely,
Division of Corporation Finance
Office of Natural Resources
cc: Eric Johnson