SEC Comment Letter 0000000000-24-009518 to MARTIN MIDSTREAM PARTNERS L.P. (MMLP)
MARTIN MIDSTREAM PARTNERS L.P.
Date: Aug. 20, 2024 · CIK: 0001176334 · Accession: 0000000000-24-009518
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File numbers found in text: 000-50056
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August 20, 2024
Sharon Taylor
Chief Financial Officer
Martin Midstream Partners L.P.
4200 Stone Road
Kilgore, TX 75662
Re:Martin Midstream Partners L.P.
Form 10-K for Fiscal Year Ended December 31, 2023
File No. 000-50056
Dear Sharon Taylor:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Trade & Services