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SEC Comment Letter for Westlake Chemical Partners LP (WLKP) (CIK 0001604665) (WLKP) — Mar 21, 2017

Westlake Chemical Partners LP (WLKP) (CIK 0001604665)
Date: March 21, 2017 · CIK: 0001604665 · Accession: 0000000000-17-009341

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Reasoning

File numbers found in text: 333-216617

Date
March 21, 2017
Author
/s/ Jay Ingram
Form
UPLOAD
Company
Westlake Chemical Partners LP (WLKP) (CIK 0001604665)

Letter

Mail Stop 4631 March 21, 2017 Via E -mail L. Benjamin Ederington, Esq. Westlake Chemical Partners LP 2801 Post Oak Blvd., Suite 600 Houston, TX 77056

Re: Westlake Chemical Partners LP Registration Statement on Form S-3 Filed March 10, 2017 File No. 333-216617

Dear Mr. Ederington :

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 Chris Ronne, Staff Attorney , at (202) 551 -6156 or me at (202) 551 -3397 with any questions.

Sincerely,
/s/ Jay Ingram

Show Raw Text
Mail Stop 4631

March 21, 2017

Via E -mail
L. Benjamin Ederington, Esq.
Westlake Chemical Partners LP
2801 Post Oak Blvd., Suite 600
Houston, TX 77056

Re: Westlake Chemical Partners LP
  Registration Statement on Form S-3
Filed  March 10, 2017
  File No.  333-216617

Dear Mr. Ederington :

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 Chris Ronne, Staff Attorney , at (202) 551 -6156 or  me at (202) 551 -3397
with any questions.

Sincerely,

        /s/ Jay Ingram

 Jay Ingram
 Legal Branch Chief
Office of Manufacturing and
Construction

cc: Via E -mail
 E. Ramey Layne, Esq.