SEC Comment Letter for Westlake Chemical Partners LP (WLKP) (CIK 0001604665) (WLKP) — Nov 18, 2016
Westlake Chemical Partners LP (WLKP) (CIK 0001604665)
Date: Nov. 18, 2016 · CIK: 0001604665 · Accession: 0000000000-16-101610
AI Filing Summary & Sentiment
Reasoning
Letter
November 18, 2016 Mail Stop 4631 Via E -mail M. Steven Bender Senior Vice President Westlake Chemical Partners LP 2801 Post Oak Boulevard, Suite 600 Houston, Texas 77056
Re: Westlake Chemical Partners LP Form 10-K for Fiscal Year Ended December 31, 2015 Filed March 8, 2016 File No. 1-36567
Dear Mr. Bender :
We have reviewed your filing an d have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure.
Please respond to these comments within ten busine ss days by providing the requested information or advis e us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response.
After reviewing your response to these comments, we may have additional comments.
Form 10 -K for Fiscal Year Ended December 31, 2015
Executive Compensation, page 81
Summa ry Compensation Table, page 81
1. We note that your summary compensation table only includes executive compensation for your fiscal year ended December 31, 2015. In future filings, please provide the information for all required years. See Item 402(c)(1) of Regulation S -K.
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.
M. Steven Bender Westlake Chemical Partners LP November 18, 2016 Page 2
You may contact Tracie Mariner , Staff Accountant , at (202) 551 -3744 , if you have questions regarding comments on the financial s tatements and related matters. You may contact Sherry Haywood , Staff Attorney, at (202) 551 -3345, Asia Timmons -Pierce, Staff Attorney, at (202) 551 -3754, or me at (2 02) 551 -3355 with any other questions.
Sincerely,
/s/ Terence O ’Brien
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November 18, 2016 Mail Stop 4631 Via E -mail M. Steven Bender Senior Vice President Westlake Chemical Partners LP 2801 Post Oak Boulevard, Suite 600 Houston, Texas 77056 Re: Westlake Chemical Partners LP Form 10-K for Fiscal Year Ended December 31, 2015 Filed March 8, 2016 File No. 1-36567 Dear Mr. Bender : We have reviewed your filing an d have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to these comments within ten busine ss days by providing the requested information or advis e us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Form 10 -K for Fiscal Year Ended December 31, 2015 Executive Compensation, page 81 Summa ry Compensation Table, page 81 1. We note that your summary compensation table only includes executive compensation for your fiscal year ended December 31, 2015. In future filings, please provide the information for all required years. See Item 402(c)(1) of Regulation S -K. 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. M. Steven Bender Westlake Chemical Partners LP November 18, 2016 Page 2 You may contact Tracie Mariner , Staff Accountant , at (202) 551 -3744 , if you have questions regarding comments on the financial s tatements and related matters. You may contact Sherry Haywood , Staff Attorney, at (202) 551 -3345, Asia Timmons -Pierce, Staff Attorney, at (202) 551 -3754, or me at (2 02) 551 -3355 with any other questions. Sincerely, /s/ Terence O ’Brien Terence O’Brien Branch Chief Office of Manufacturing and Construction