SEC Company Response from MARTIN MIDSTREAM PARTNERS L.P. (MMLP) (CIK 0001176334) (MMLP) — Jun 27, 2013
MARTIN MIDSTREAM PARTNERS L.P. (MMLP) (CIK 0001176334)
Date: June 27, 2013 · CIK: 0001176334 · Accession: 0001193125-13-274162
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File numbers found in text: 333-187825
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CORRESP 1 filename1.htm CORRESP [MARTIN MIDSTREAM PARTNERS L.P. LETTERHEAD] June 27, 2013 Via EDGAR Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attn: Caroline Kim Re: Martin Midstream Partners L.P. (the “Company”) Registration Statement on Form S-4/A filed on June 24, 2013 File No. 333-187825 (the “Registration Statement”) Ladies and Gentlemen: Pursuant to Rule 461(a) of the Securities Act of 1933, as amended (the “Act”), we hereby request that the effective date for the Registration Statement be accelerated so that it will become effective at 10:00 a.m., Washington D.C. time, on Friday, June 28, 2013, or as soon thereafter as possible. With respect to the Registration Statement, we acknowledge and understand our responsibilities under the Act and the Securities Exchange Act of 1934, as amended. We also acknowledge that (i) should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (iii) the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. [Signature Page Follows] Securities and Exchange Commission Page 2 Very truly yours, /s/ Robert D. Bondurant Robert D. Bondurant Executive Vice President and Chief Financial Officer cc: Via Email: kimc@sec.gov Caroline Kim Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Via Email: ejohnson@lockelord.com J. Eric Johnson Locke Lord LLP