SEC Comment Letter for Westlake Chemical Partners LP (WLKP) (CIK 0001604665) (WLKP) — Jul 24, 2014
Westlake Chemical Partners LP (WLKP) (CIK 0001604665)
Date: July 24, 2014 · CIK: 0001604665 · Accession: 0000000000-14-037478
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-195551
Referenced dates: July 18, 2014
Letter
July 24, 2014 Via E -mail Albert Chao President and Chief Executive Officer Westlake Chemical Partners LP 2801 Post Oak Boulevard, Suite 600 Houston, Texas 77056
Re: Westlake Chemical Partners LP Amendment No. 5 to Registration Statement on Form S-1 Filed July 21 , 2014 File No. 333-195551
Dear Mr. Chao :
We have reviewed your registration statement and have the following comments.
Unaudited Pro Forma Combined Carve -Out Financial Statements, page F -1
1. We note your response to comment four in our letter dated July 18, 2014. Please expand your disclosures in the notes to the pro forma financial statements to supplementally disclose the number of offering units whose procee ds will be used to pay the distribution to Westlake.
You may contact Nudrat Salik, Staff Accountant at (202) 551 -3692 or, in her absence, Al Pavot, Staff Accountant at (202) 551 -3738 if you have questions regarding comments on the financial statements a nd related matters. Please contact Sherry Haywood, Staff Attorney at (202) 551-3345 or, in her absence, Craig Slivka , Special Counsel at (202) 551 -3729 with any other questions.
Sincerely,
/s/ Craig Slivka, for
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July 24, 2014 Via E -mail Albert Chao President and Chief Executive Officer Westlake Chemical Partners LP 2801 Post Oak Boulevard, Suite 600 Houston, Texas 77056 Re: Westlake Chemical Partners LP Amendment No. 5 to Registration Statement on Form S-1 Filed July 21 , 2014 File No. 333-195551 Dear Mr. Chao : We have reviewed your registration statement and have the following comments. Unaudited Pro Forma Combined Carve -Out Financial Statements, page F -1 1. We note your response to comment four in our letter dated July 18, 2014. Please expand your disclosures in the notes to the pro forma financial statements to supplementally disclose the number of offering units whose procee ds will be used to pay the distribution to Westlake. You may contact Nudrat Salik, Staff Accountant at (202) 551 -3692 or, in her absence, Al Pavot, Staff Accountant at (202) 551 -3738 if you have questions regarding comments on the financial statements a nd related matters. Please contact Sherry Haywood, Staff Attorney at (202) 551-3345 or, in her absence, Craig Slivka , Special Counsel at (202) 551 -3729 with any other questions. Sincerely, /s/ Craig Slivka, for Pamela Long Assistant Director Cc: Via E -mail David P. Oelman, Esq.