Correspondence 0000921895-24-002924 from Nut Tree Capital Management, LP (CIK 0001661655)
Nut Tree Capital Management, LP (CIK 0001661655)
Date: Dec. 10, 2024 · CIK: 0001661655 · Accession: 0000921895-24-002924
AI Filing Summary & Sentiment
File numbers found in text: 000-50056
Referenced dates: December 3, 2024
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O L S H A N
1325 AVENUE OF THE AMERICAS ● NEW YORK, NEW YORK 10019
TELEPHONE: 212.451.2300 ● FACSIMILE: 212.451.2222
EMAIL: KMANTEL@OLSHANLAW.COM
DIRECT DIAL: 212.451.2326
December 10, 2024
VIA EDGAR AND ELECTRONIC MAIL
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Mergers & Acquisitions
Attn: Brian Soares and Perry Hindin
Re: Nut Tree Capital Management L.P.
Martin Midstream Partners L.P. (“MMLP” or the “Company”)
DFAN14A filed on November 29, 2024 (the “DFAN”)
Filed by Nut Tree Capital Management L.P. and Caspian Capital L.P. (collectively, the “Investors”)
File No. 000-50056
Dear Messrs. Soares and Hindin:
We acknowledge receipt
of the comment letter of the Staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “SEC”), dated
December 3, 2024 (the “Staff Letter”), with regard to the above-referenced matter. We have reviewed the Staff Letter with
the Investors and provide the following response on the Investors’ behalf. For ease of reference, the comments in the Staff Letter
are reproduced in italicized form below. Terms that are not otherwise defined have the meanings ascribed to them in the DFAN.
DFAN14A filed November 29, 2024
General
1. We note your statement in the fourth paragraph in the Disclaimer that you do not take any responsibility
for the disclosure "with respect to the Company and any other companies mentioned." While you may include appropriate language
about the limits on the reliability of information, you may not disclaim responsibility for its accuracy. Please confirm your understanding
and that you will not disclaim your disclosure in future soliciting materials.
The Investors acknowledge
the Staff’s comment and advise the Staff that the Investors have revised the disclaimer included on their website, www.protectMMLPvalue.com,
and will refrain using the specified disclaimer language in future soliciting materials.
* * * * *
The Staff is invited to contact
the undersigned with any comments or questions it may have. Thank you for your assistance.
Sincerely,
/s/ Kenneth S. Mantel
Kenneth S. Mantel
O L S H A N F R O M E W O L O S K Y L L P
WWW.OLSHANLAW.COM