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SEC Comment Letter for Westlake Chemical Partners LP (WLKP) (CIK 0001604665) (WLKP) — Nov 28, 2016

Westlake Chemical Partners LP (WLKP) (CIK 0001604665)
Date: Nov. 28, 2016 · CIK: 0001604665 · Accession: 0000000000-16-102411

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
November 28, 2016
Author
/s/ Terence O ’Brien
Form
UPLOAD
Company
Westlake Chemical Partners LP (WLKP) (CIK 0001604665)

Letter

November 28, 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 completed our review of your filing . We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff .

Sincerely,
/s/ Terence O ’Brien

Show Raw Text
November 28, 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 completed our review of your filing .  We remind you that the company and its
management are responsible for the accuracy  and adequacy of the ir disclosure s, notwithstanding
any review, comments, action or absence  of action  by the staff .

Sincerely,

 /s/ Terence O ’Brien

Terence O’Brien
Branch Chief
Office of Manufacturing and
Construction