SEC Comment Letter 0000000000-26-002405 to WLKP Finance Corp. (CIK 0001698982)
WLKP Finance Corp. (CIK 0001698982)
Date: March 9, 2026 · CIK: 0001698982 · Accession: 0000000000-26-002405
AI Filing Summary & Sentiment
File numbers found in text: 333-294019
Letter
March 9, 2026 Jean-Marc Gilson President Westlake Chemical Partners LP 2801 Post Oak Boulevard Suite 600 Houston, TX 77056 Re:Westlake Chemical Partners LP Registration Statement on Form S-3 Filed March 4, 2026 File No. 333-294019 Dear Jean-Marc Gilson: 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 Robert Augustin at 202-551-8483 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc:Clayton M. Heery
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March 9, 2026
Jean-Marc Gilson
President
Westlake Chemical Partners LP
2801 Post Oak Boulevard
Suite 600
Houston, TX 77056
Re:Westlake Chemical Partners LP
Registration Statement on Form S-3
Filed March 4, 2026
File No. 333-294019
Dear Jean-Marc Gilson:
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 Robert Augustin at 202-551-8483 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and Services
cc:Clayton M. Heery