Correspondence 0001193125-23-072909 from Westlake Chemical Partners LP (WLKP)
Westlake Chemical Partners LP
Date: March 16, 2023 · CIK: 0001604665 · Accession: 0001193125-23-072909
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File numbers found in text: 333-270176
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CORRESP 1 filename1.htm CORRESP VIA EDGAR March 16, 2023 United States Securities and Exchange Commission Division of Corporation Finance Office of Energy and Transportation 100 F. Street, N.E. Washington, D.C. 20549-3561 Re: Westlake Chemical Partners LP Registration Statement on Form S-3 File No. 333-270176 Ladies and Gentlemen: 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 on Form S-3 be accelerated to 4:00 P.M., Washington, D.C. time, on March 20, 2023, or as soon as practicable thereafter. Thank you for your assistance in this matter. If you need any additional information, please contact Mariam Boxwala of Vinson & Elkins L.L.P. at (713) 758-2168. [Signature Page Follows] Securities and Exchange Commission March 16, 2023 Page 2 Very truly yours, WESTLAKE CHEMICAL PARTNERS LP By: Westlake Chemical Partners GP LLC, its general partner By: /s/ Albert Y. Chao Name: Albert Y. Chao Title: President, Chief Executive Officer and Director cc: E. Ramey Layne, Vinson & Elkins L.L.P. Mariam Boxwala, Vinson & Elkins L.L.P.