SEC Comment Letter 0000000000-23-002267 to WLKP Finance Corp. (CIK 0001698982)
WLKP Finance Corp. (CIK 0001698982)
Date: March 8, 2023 · CIK: 0001698982 · Accession: 0000000000-23-002267
AI Filing Summary & Sentiment
File numbers found in text: 333-270176
Letter
United States securities and exchange commission logo March 8, 2023 L. Benjamin Ederington General Counsel Westlake Chemical Partners LP 2801 Post Oak Boulevard, Suite 600 Houston, Texas 77056 Re:Westlake Chemical Partners LP Registration Statement on Form S-3 Filed March 1, 2023 File No. 333-270176 Dear L. Benjamin Ederington: 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 Jessica Ansart at 202-551-4511 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Ramey Layne
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United States securities and exchange commission logo
March 8, 2023
L. Benjamin Ederington
General Counsel
Westlake Chemical Partners LP
2801 Post Oak Boulevard, Suite 600
Houston, Texas 77056
Re:Westlake Chemical Partners LP
Registration Statement on Form S-3
Filed March 1, 2023
File No. 333-270176
Dear L. Benjamin Ederington:
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 Jessica Ansart at 202-551-4511 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: Ramey Layne