SEC Comment Letter 0000000000-23-012785 to Calumet Specialty Products Partners, L.P. (CIK 0001340122)
Calumet Specialty Products Partners, L.P. (CIK 0001340122)
Date: Nov. 21, 2023 · CIK: 0001340122 · Accession: 0000000000-23-012785
AI Filing Summary & Sentiment
File numbers found in text: 000-51734
Letter
United States securities and exchange commission logo November 21, 2023 Vincent Donargo Chief Financial Officer Calumet Specialty Products Partners, L.P. 2780 Waterfront Parkway East Drive Suite 200 Indianapolis, IN 46214 Re:Calumet Specialty Products Partners, L.P. Form 10-K for the fiscal year ended December 31, 2022 Filed March 15, 2023 File No. 000-51734 Dear Vincent Donargo: 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 Energy & Transportation
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United States securities and exchange commission logo
November 21, 2023
Vincent Donargo
Chief Financial Officer
Calumet Specialty Products Partners, L.P.
2780 Waterfront Parkway East Drive
Suite 200
Indianapolis, IN 46214
Re:Calumet Specialty Products Partners, L.P.
Form 10-K for the fiscal year ended December 31, 2022
Filed March 15, 2023
File No. 000-51734
Dear Vincent Donargo:
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 Energy & Transportation