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SEC Company Response from MARTIN MIDSTREAM PARTNERS L.P. (MMLP) — Sep 29, 2009

MARTIN MIDSTREAM PARTNERS L.P.
Date: Sept. 29, 2009 · CIK: 0001176334 · Accession: 0000950123-09-046929

AI Filing Summary & Sentiment

Referenced dates: September 24, 2009

Date
September 29, 2009
Author
/s/ Chad Burkhardt
Form
CORRESP
Company
MARTIN MIDSTREAM PARTNERS L.P.

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Martin Midstream Partners L.P. Form 10-K for the Fiscal Year Ended December 31, 2008 Filed March 4, 2009 Form 10-Q for the Fiscal Quarters Ended March 31, 2009 and June 30, 2009 Filed May 6, 2009 and August 5, 2009 File No. 0-50056

Dear Mr. Newberry:

As was indicated to you by telephone last week, Martin Midstream Partners L.P. has advised that it expects to be able to respond by October 22, 2009 to the comments of the staff of the Securities and Exchange Commission contained in the letter dated September 24, 2009. The delay in response is attributable to the amount of time necessary to gather the requested information. The additional time should be sufficient to compile the information needed to respond to the comments.

If you would like to discuss any of these matters, please call me at 214.953.6420 or Neel Lemon at 214.953.6954.

Very truly yours,
/s/ Chad Burkhardt

Show Raw Text
CORRESP
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corresp

    2001 ROSS AVENUE
DALLAS, TEXAS
75201-2980

TEL +1 214.953.6500
FAX +1 214.953.6503
www.bakerbotts.com

    ABU DHABI
AUSTIN
BEIJING
DALLAS
DUBAI
HONG KONG
HOUSTON
LONDON
MOSCOW
NEW YORK
PALO ALTO
RIYADH
WASHINGTON

    Chad Burkhardt
TEL +1 214.953.6420
FAX +1 214.661.4420
chad.burkhardt@bakerbotts.com

September 29, 2009

VIA EDGAR

Mr. Gary Newberry

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

    Re:

    Martin Midstream Partners L.P.

Form 10-K for the Fiscal Year Ended December 31, 2008 Filed March 4, 2009

Form 10-Q for the Fiscal Quarters Ended March 31, 2009 and June 30, 2009 Filed
May 6, 2009 and August 5, 2009

File No. 0-50056

Dear Mr. Newberry:

     As was indicated to you by telephone last week, Martin Midstream Partners L.P. has advised
that it expects to be able to respond by October 22, 2009 to the comments of the staff of the
Securities and Exchange Commission contained in the letter dated September 24, 2009. The delay in
response is attributable to the amount of time necessary to gather the requested information. The
additional time should be sufficient to compile the information needed to respond to the comments.

     If you would like to discuss any of these matters, please call me at 214.953.6420 or Neel
Lemon at 214.953.6954.

Very truly yours,

/s/ Chad Burkhardt

Chad Burkhardt

    cc:

    Sandra Eisen

    Ruben S. Martin

    Chris White

    Robert D. Bondurant

    Anne Nguyen Parker

    Chris H. Booth

    Parker Morrill

    Martin Midstream Partners L.P.

    Securities and Exchange Commission

    Neel Lemon

    Baker Botts L.L.P.