SEC Comment Letter 0000000000-25-000546 to Delek Logistics Partners, LP (DKL) (CIK 0001552797) (DKL)
Delek Logistics Partners, LP (DKL) (CIK 0001552797)
Date: Jan. 17, 2025 · CIK: 0001552797 · Accession: 0000000000-25-000546
AI Filing Summary & Sentiment
File numbers found in text: 333-284220
Letter
January 17, 2025 Reuven Spiegel Chief Financial Officer Delek Logistics Partners, LP 310 Seven Springs Way, Suite 500 Brentwood, Tennessee 37027 Re:Delek Logistics Partners, LP Registration Statement on Form S-3 Filed January 10, 2025 File No. 333-284220 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 Timothy S. Levenberg at 202-551-3707 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc:Stephen C. Hinton, Esq., of Bradley Arant Boult Cummings LLP
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January 17, 2025
Reuven Spiegel
Chief Financial Officer
Delek Logistics Partners, LP
310 Seven Springs Way, Suite 500
Brentwood, Tennessee 37027
Re:Delek Logistics Partners, LP
Registration Statement on Form S-3
Filed January 10, 2025
File No. 333-284220
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 Timothy S. Levenberg at 202-551-3707 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc:Stephen C. Hinton, Esq., of Bradley Arant Boult Cummings LLP