SEC Company Response from MARTIN MIDSTREAM PARTNERS L.P. (MMLP) — Jan 3, 2013
MARTIN MIDSTREAM PARTNERS L.P.
Date: Jan. 3, 2013 · CIK: 0001176334 · Accession: 0001193125-13-002291
AI Filing Summary & Sentiment
File numbers found in text: 000-50056
Referenced dates: December 31, 2012
Letter
VIA EDGAR United States Securities and Exchange Commission Division of Corporate Finance Form 10-K for Fiscal Year Ended December 31, 2011 Filed March 5, 2012 File No. 000-50056
Dear Mr. Horowitz,
As was indicated by telephone on January 3, 2013, Martin Midstream Partners L.P. has advised that it expects to be able to respond by January 30, 2013 to the comments of the staff of the Securities and Exchange Commission contained in the letter dated December 31, 2012. The delay in response is attributable to the amount of time necessary to gather the requested information and the limited availability of the accounting staff due to vacation schedules in the first couple of weeks of January. The additional time should be sufficient to compile the information needed to properly respond to the comments.
If you would like to discuss any of these matters, please call me at 713-226-1496.
Very truly yours,
/s/ David Taylor
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CORRESP 1 filename1.htm Correspondence Letter 2800 JPMorgan Chase Tower, 600 Travis Houston, TX 77002 Telephone: 713-226-1200 Fax: 713-223-3717 www.lockelord.com David Taylor Direct Telephone: 713-226-1496 Direct Fax: 713-229-2565 dtaylor@lockelord.com January 3, 2013 VIA EDGAR Mr. Ethan Horowitz United States Securities and Exchange Commission Division of Corporate Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Martin Midstream Partners L.P. Form 10-K for Fiscal Year Ended December 31, 2011 Filed March 5, 2012 File No. 000-50056 Dear Mr. Horowitz, As was indicated by telephone on January 3, 2013, Martin Midstream Partners L.P. has advised that it expects to be able to respond by January 30, 2013 to the comments of the staff of the Securities and Exchange Commission contained in the letter dated December 31, 2012. The delay in response is attributable to the amount of time necessary to gather the requested information and the limited availability of the accounting staff due to vacation schedules in the first couple of weeks of January. The additional time should be sufficient to compile the information needed to properly respond to the comments. If you would like to discuss any of these matters, please call me at 713-226-1496. Very truly yours, /s/ David Taylor David Taylor cc: Svitlana Sweat Robert D. Bondurant Shannon Buskirk Chris H. Booth Securities and Exchange Commission Martin Midstream Partners L.P. Atlanta, Austin, Chicago, Dallas, Hong Kong, Houston, London, Los Angeles, New Orleans, New York, Sacramento, San Francisco, Washington DC