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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

AI Filing Summary & Sentiment

File numbers found in text: 333-274402

Date
September 15, 2023
Author
DELEK LOGISTICS PARTNERS, LP
Form
CORRESP
Company
Delek Logistics Partners, LP (DKL) (CIK 0001552797)

Letter

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

Show Raw Text
CORRESP
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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