SEC Comment Letter 0000000000-23-002133 to Phillips 66 (PSX)

Phillips 66
Date: March 2, 2023 · CIK: 0001534701 · Accession: 0000000000-23-002133

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AI Filing Summary & Sentiment

File numbers found in text: 333-269921

Date

March 2, 2023

Author

Not clearly detected

Form

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Company

Phillips 66

Letter

United States securities and exchange commission logo March 2, 2023 Mark Lashier Chief Executive Officer Phillips 66 Company Phillips 66 2331 CityWest Blvd. Houston, TX 77042 Re:Phillips 66 Company Phillips 66 Registration Statement on Form S-4 Filed February 22, 2023 File No. 333-269921 Dear Mark Lashier: 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 Cheryl Brown, Staff Attorney, at (202) 551-3905 or Mitchell Austin, Acting Legal Branch Chief, at (202) 551-3574 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Will Anderson, Esq.

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United States securities and exchange commission logo
March 2, 2023
Mark Lashier
Chief Executive Officer
Phillips 66 Company
Phillips 66
2331 CityWest Blvd.
Houston, TX 77042
Re:Phillips 66 Company
Phillips 66
Registration Statement on Form S-4
Filed February 22, 2023
File No. 333-269921
Dear Mark Lashier:
            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 Cheryl Brown, Staff Attorney, at (202) 551-3905 or Mitchell Austin,
Acting Legal Branch Chief, at (202) 551-3574 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc:       Will Anderson, Esq.

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