SEC Company Response from Texas Pacific Land (TPL) — Dec 29, 2020
Texas Pacific Land Corp
Date: Dec. 29, 2020 · CIK: 0001811074 · Accession: 0001213900-20-045127
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File numbers found in text: 001-39804
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CORRESP
1
filename1.htm
Sidley
Austin LLP
1000
Louisiana Street
Suite
5900
Houston,
TX 77002
+1
713 495 4500
+1
713 495 7799 Fax
AMERICA
● ASIA PACIFIC ● EUROPE
December
29, 2020
VIA
EDGAR
John
Burr
U.S.
Securities and Exchange Commission
Division
of Corporation Finance
100
F Street, N.E.
Washington,
D.C. 20549-6010
Re:
Texas
Pacific Land Corporation
Form
10 Registration Statement (File No. 001-39804)
CIK
No. 0001811074
Dear
Mr. Burr:
On behalf of Texas Pacific Land Corporation,
a Delaware corporation, we hereby request acceleration of the effective date of the above-referenced Registration Statement on
Form 10 so that it may become effective at 10:00 a.m., Eastern Time, on December 31, 2020, or as soon as possible thereafter. Once
the Registration Statement has been declared effective, please orally confirm that event with the undersigned at (713)-495-4522.
[Signature
appears on next page]
Sidley Austin
LLP is a limited liability partnership practicing in affiliation with other Sidley Austin partnerships.
U.S.
Securities and Exchange Commission
December
29, 2020
Page
2
Very
truly yours,
/s/
George J. Vlahakos
George
J. Vlahakos
cc: Via
Email
Micheal
W. Dobbs, Texas Pacific Land Corporation