SEC Comment Letter for HOLLY ENERGY PARTNERS LP (CIK 0001283140) — Mar 28, 2022

HOLLY ENERGY PARTNERS LP (CIK 0001283140)
Date: March 28, 2022 · CIK: 0001283140 · Accession: 0000000000-22-003345

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AI Filing Summary & Sentiment

File numbers found in text: 333-263724

Date

March 28, 2022

Author

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Form

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Company

HOLLY ENERGY PARTNERS LP (CIK 0001283140)

Letter

United States securities and exchange commission logo March 28, 2022 Michael Jennings Chief Executive Officer Holly Energy Partners, L.P. 2828 N. Harwood Suite 1300 Dallas, TX 75201 Re:Holly Energy Partners, L.P. Registration Statement on Form S-3 Filed March 21, 2022 File No. 333-263724 Dear Mr. Jennings: 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 Arthur Tornabene-Zalas at (202) 551-3162 or Timothy S. Levenberg, Special Counsel, at (202) 551-3707 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Katherine Terrell Frank, Esq.

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United States securities and exchange commission logo
March 28, 2022
Michael Jennings
Chief Executive Officer
Holly Energy Partners, L.P.
2828 N. Harwood
Suite 1300
Dallas, TX 75201
Re:Holly Energy Partners, L.P.
Registration Statement on Form S-3
Filed March 21, 2022
File No. 333-263724
Dear Mr. Jennings:
            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 Arthur Tornabene-Zalas at (202) 551-3162 or Timothy S. Levenberg,
Special Counsel, at (202) 551-3707 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc:       Katherine Terrell Frank, Esq.

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