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
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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