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SEC Company Response from 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: 0001193125-19-102822

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File numbers found in text: 333-230611

Date
April 10, 2019
Author
WESTLAKE CHEMICAL PARTNERS LP
Form
CORRESP
Company
Westlake Chemical Partners LP (WLKP) (CIK 0001604665)

Letter

United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Request for Acceleration of Effectiveness of Registration Statement on Form S-3 (Registration No. 333-230611) of Westlake Chemical Partners LP

Dear Mr. Ingram:

On behalf of Westlake Chemical Partners LP, and pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned hereby requests that the effective date of the above-referenced Registration Statement be accelerated to 4:00 p.m., Washington, D.C. time, on April 12, 2019, or as soon thereafter as practicable.

If you need any additional information, please contact me at (713) 585-2900.

Very truly yours,
WESTLAKE CHEMICAL PARTNERS LP

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CORRESP
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CORRESP

 Westlake Chemical Partners LP

2801 Post Oak Boulevard, Suite 600

Houston, Texas 77056

(713) 585-2900

April 10, 2019

 By EDGAR

Mr. Jay Ingram

 Legal Branch Chief, Office of Manufacturing
and Construction

 United States Securities and Exchange Commission

Division of Corporation Finance

 Mail Stop 4631

100 F Street, N.E.

 Washington, D.C. 20549

Re:
 Request for Acceleration of Effectiveness of Registration Statement on Form
S-3

 (Registration No. 333-230611) of Westlake Chemical Partners LP

 Dear Mr. Ingram:

On behalf of Westlake Chemical Partners LP, and pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned
hereby requests that the effective date of the above-referenced Registration Statement be accelerated to 4:00 p.m., Washington, D.C. time, on April 12, 2019, or as soon thereafter as practicable.

If you need any additional information, please contact me at (713) 585-2900.

 Very truly yours,

WESTLAKE CHEMICAL PARTNERS LP

By:

Westlake Chemical Partners GP LLC, its general partner

By:

/s/ L. Benjamin Ederington

Name:

L. Benjamin Ederington

Title:

Vice President, General Counsel and Secretary