SEC Comment Letter for Westlake Chemical Partners LP (WLKP) (CIK 0001604665) (WLKP) — Apr 10, 2019
Westlake Chemical Partners LP (WLKP) (CIK 0001604665)
Date: April 10, 2019 · CIK: 0001604665 · Accession: 0000000000-19-006913
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Reasoning
File numbers found in text: 333-230611
Letter
April 10, 2019 L. Benjamin Ederington Vice President, General Counsel, and Secretary Westlake Chemical Partners LP 2801 Post Oak Boulevard, Suite 600 Houston, TX 77056 Re:Westlake Chemical Partners LP Registration Statement on Form S-3 Filed March 29, 2019 File No. 333-230611 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 Edward M. Kelly, Senior Counsel, at (202) 551-3728 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing and Construction
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April 10, 2019
L. Benjamin Ederington
Vice President, General Counsel, and Secretary
Westlake Chemical Partners LP
2801 Post Oak Boulevard, Suite 600
Houston, TX 77056
Re:Westlake Chemical Partners LP
Registration Statement on Form S-3
Filed March 29, 2019
File No. 333-230611
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 Edward M. Kelly, Senior Counsel, at (202) 551-3728 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing and
Construction