SEC Comment Letter 0000000000-23-010214 to Delek Logistics Partners, LP (DKL) (CIK 0001552797) (DKL)
Delek Logistics Partners, LP (DKL) (CIK 0001552797)
Date: Sept. 15, 2023 · CIK: 0001552797 · Accession: 0000000000-23-010214
AI Filing Summary & Sentiment
File numbers found in text: 333-274402
Letter
United States securities and exchange commission logo September 15, 2023 Reuven Spiegel Chief Financial Officer Delek Logistics Partners, LP 310 Seven Springs Way Suite 500 Brentwood, TN 37027 Re:Delek Logistics Partners, LP Registration Statement on Form S-3 Filed September 7, 2023 File No. 333-274402 Dear Reuven Spiegel: 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 Michael Purcell at 202-551-5351 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Stephen Hinton
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United States securities and exchange commission logo
September 15, 2023
Reuven Spiegel
Chief Financial Officer
Delek Logistics Partners, LP
310 Seven Springs Way Suite 500
Brentwood, TN 37027
Re:Delek Logistics Partners, LP
Registration Statement on Form S-3
Filed September 7, 2023
File No. 333-274402
Dear Reuven Spiegel:
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 Michael Purcell at 202-551-5351 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: Stephen Hinton