Correspondence 0001193125-23-236224 from Delek Logistics Partners, LP (DKL) (CIK 0001552797) (DKL)
Delek Logistics Partners, LP (DKL) (CIK 0001552797)
Date: Sept. 15, 2023 · CIK: 0001552797 · Accession: 0001193125-23-236224
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File numbers found in text: 333-274402
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CORRESP 1 filename1.htm CORRESP Delek Logistics Partners, LP 310 Seven Springs Way Suite 500 Brentwood, Tennessee 37027 (615) 771-6701 September 15, 2023 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Energy & Transportation 100 F Street, NE Washington, D.C. 20549 Attention: Michael Purcell Re: Delek Logistics Partners, L.P. Registration Statement on Form S-3 Filed on September 7, 2023 File No. 333-274402 Ladies and Gentlemen; In accordance with Rule 461 under the Securities Act of 1933, as amended, Delek Logistics Partners, LP, a Delaware limited partnership (the “Partnership”), respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 9:00 a.m., Eastern Time, on Wednesday, September 20, 2023, or as soon thereafter as is practicable. Please contact Stephen Hinton of Bradley Arant Boult Cummings LLP, the Partnership’s legal counsel, at (615) 244-2582, if you have any questions or concerns regarding this matter. Thank you in advance for your assistance. Sincerely, DELEK LOGISTICS PARTNERS, LP By: Delek Logistics GP, LLC, its general partner By: /s/ Denise McWatters Name: Denise McWatters Title: Executive Vice President, General Counsel and Secretary cc: Stephen Hinton, Bradley Arant Boult Cummings LLP