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SEC Comment Letter for Westlake Chemical Partners LP (WLKP) (CIK 0001604665) (WLKP) — Mar 4, 2020

Westlake Chemical Partners LP (WLKP) (CIK 0001604665)
Date: March 4, 2020 · CIK: 0001604665 · Accession: 0000000000-20-001962

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File numbers found in text: 333-236768

Date
March 3, 2020
Author
Ben Ederington
Form
UPLOAD
Company
Westlake Chemical Partners LP (WLKP) (CIK 0001604665)

Letter

March 3, 2020 Ben Ederington General Counsel Westlake Chemical Partners LP 2801 Post Oak Boulevard, Suite 600 Houston, Texas 77056 Re:Westlake Chemical Partners LP Registration Statement on Form S-3 Filed February 28, 2020 File No. 333-236768 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 Courtney Lindsay at (202) 551-7237 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Ramey Layne

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March 3, 2020
Ben Ederington
General Counsel
Westlake Chemical Partners LP
2801 Post Oak Boulevard, Suite 600
Houston, Texas 77056
Re:Westlake Chemical Partners LP
Registration Statement on Form S-3
Filed February 28, 2020
File No. 333-236768
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 Courtney Lindsay at (202) 551-7237 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Ramey Layne