SEC Comment Letter 0000000000-24-004920 to Delek Logistics Partners, LP (DKL) (CIK 0001552797) (DKL)
Delek Logistics Partners, LP (DKL) (CIK 0001552797)
Date: May 1, 2024 · CIK: 0001552797 · Accession: 0000000000-24-004920
AI Filing Summary & Sentiment
File numbers found in text: 333-278939
Letter
United States securities and exchange commission logo May 1, 2024 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 April 26, 2024 File No. 333-278939 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 Cheryl Brown at 202-551-3905 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Stephen Hinton, Esq.
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United States securities and exchange commission logo
May 1, 2024
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 April 26, 2024
File No. 333-278939
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 Cheryl Brown at 202-551-3905 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: Stephen Hinton, Esq.