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SEC Comment Letter for PLAINS GP HOLDINGS LP (PAGP) (CIK 0001581990) (PAGP) — Dec 15, 2016

PLAINS GP HOLDINGS LP (PAGP) (CIK 0001581990)
Date: Dec. 15, 2016 · CIK: 0001581990 · Accession: 0000000000-16-105082

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Reasoning

File numbers found in text: 333-214964

Date
December 15, 2016
Author
/s/ Kevin M. Dougherty for
Form
UPLOAD
Company
PLAINS GP HOLDINGS LP (PAGP) (CIK 0001581990)

Letter

Mail Stop 4628 December 15, 2016 Greg L. Armstrong Chief Executive Officer Plains GP Holdings, L.P. 333 Clay Street, Suite 1600 Houston, Texas 77002

Re: Plains GP Holdings, L.P. Registration Statement on Form S-3 Filed December 8, 2016 File No. 333-214964

Dear Mr. Armstrong :

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 Anuja A. Majmudar, Attorney -Advisor, at (202) 551-3844 with any questions.

Sincerely,
/s/ Kevin M. Dougherty for

Show Raw Text
Mail Stop 4628
December 15, 2016

Greg L. Armstrong
Chief Executive Officer
Plains GP Holdings, L.P.
333 Clay Street, Suite 1600
Houston, Texas 77002

Re: Plains GP Holdings, L.P.
  Registration Statement on Form S-3
Filed  December 8, 2016
  File No.  333-214964

Dear Mr. Armstrong :

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 Anuja A. Majmudar, Attorney -Advisor,  at (202) 551-3844  with any
questions.

Sincerely,

 /s/ Kevin M. Dougherty for

 H. Roger Schwall
Assistant Director
Office of Natural Resources