SEC Comment Letter 0000000000-26-003375 to XPLR Infrastructure, LP (XIFR)

XPLR Infrastructure, LP
Date: April 2, 2026 · CIK: 0001603145 · Accession: 0000000000-26-003375

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File numbers found in text: 333-294702

Date

April 2, 2026

Author

Division of

Form

UPLOAD

Company

XPLR Infrastructure, LP

Letter

Re: XPLR Infrastructure, LP Registration Statement on Form S-3 Filed March 27, 2026 File No. 333-294702 Dear S. Alan Liu:

April 2, 2026

S. Alan Liu President and Chief Executive Officer XPLR Infrastructure, LP 700 Universe Boulevard Juno Beach, FL 33408

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 Majmudar at 202-551-3844 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Energy &
Transportation
cc: Thomas P. Giblin Jr.

Show Raw Text

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
                                                           April 2, 2026

S. Alan Liu
President and Chief Executive Officer
XPLR Infrastructure, LP
700 Universe Boulevard
Juno Beach, FL 33408

       Re: XPLR Infrastructure, LP
           Registration Statement on Form S-3
           Filed March 27, 2026
           File No. 333-294702
Dear S. Alan Liu:

       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 Majmudar at 202-551-3844 with any questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Energy &
Transportation
cc:    Thomas P. Giblin Jr.
</TEXT>
</DOCUMENT>

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