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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File numbers found in text: 333-216617
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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.