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UPLOAD Filing

Westlake Chemical Partners LP (WLKP) (CIK 0001604665)
Date: March 9, 2026 · CIK: 0001604665 · Accession: 0000000000-26-002405

Offering / Registration Process Regulatory Compliance Financial Reporting

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File numbers found in text: 333-294019

Date
March 9, 2026
Author
Jean-Marc Gilson
Form
UPLOAD
Company
Westlake Chemical Partners LP (WLKP) (CIK 0001604665)

Letter

March 9, 2026 Jean-Marc Gilson President 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 4, 2026 File No. 333-294019 Dear Jean-Marc Gilson: 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 Robert Augustin at 202-551-8483 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc:Clayton M. Heery

Show Raw Text
March 9, 2026
Jean-Marc Gilson
President
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 4, 2026
File No. 333-294019
Dear Jean-Marc Gilson:
            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 Robert Augustin at 202-551-8483 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and Services
cc:Clayton M. Heery