CORRESP Filing
Westlake Chemical Partners LP (WLKP) (CIK 0001604665)
Date: March 9, 2026 · CIK: 0001604665 · Accession: 0001193125-26-098833
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-294019
Letter
WESTLAKE CHEMICAL PARTNERS LP
2801 Post Oak Boulevard, Suite 600
Houston, Texas 77056
VIA EDGAR
March 9, 2026
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Industrial Applications and Services
100 F Street, N.E.
Washington, D.C. 20549
Attention: Robert Augustin
Re: Westlake Chemical Partners LP
Registration Statement on Form S-3, filed March 4, 2026
File No. 333-294019
Ladies and Gentlemen:
In accordance with Rule 461 promulgated under the Securities Act of 1933, as amended, Westlake Chemical Partners LP (the “Partnership”) hereby requests acceleration of the effective date of the above-referenced Registration Statement on Form S-3 (File No. 333-294019) (the “Registration Statement”). The Partnership respectfully request that the Registration Statement become effective as of 4:05 p.m., Eastern Time, on March 11, 2026 or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Clayton M. Heery at (713) 546-7487.
[Signature Page Follows]
Very truly yours,
WESTLAKE CHEMICAL PARTNERS LP
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CORRESP 1 filename1.htm CORRESP WESTLAKE CHEMICAL PARTNERS LP 2801 Post Oak Boulevard, Suite 600 Houston, Texas 77056 VIA EDGAR March 9, 2026 United States Securities and Exchange Commission Division of Corporation Finance Office of Industrial Applications and Services 100 F Street, N.E. Washington, D.C. 20549 Attention: Robert Augustin Re: Westlake Chemical Partners LP Registration Statement on Form S-3, filed March 4, 2026 File No. 333-294019 Ladies and Gentlemen: In accordance with Rule 461 promulgated under the Securities Act of 1933, as amended, Westlake Chemical Partners LP (the “Partnership”) hereby requests acceleration of the effective date of the above-referenced Registration Statement on Form S-3 (File No. 333-294019) (the “Registration Statement”). The Partnership respectfully request that the Registration Statement become effective as of 4:05 p.m., Eastern Time, on March 11, 2026 or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Clayton M. Heery at (713) 546-7487. [Signature Page Follows] Very truly yours, WESTLAKE CHEMICAL PARTNERS LP /s/ L. Benjamin Ederington L. Benjamin Ederington Executive Vice President, Legal and External Affairs cc: Ryan J. Maierson, Latham & Watkins LLP Nick S. Dhesi, Latham & Watkins LLP Clayton M. Heery, Latham & Watkins LLP [Signature Page to Acceleration Request]