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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

AI Filing Summary & Sentiment

File numbers found in text: 001-39804

Date
Dec. 29, 2020
Author
George J. Vlahakos
Form
CORRESP
Company
Texas Pacific Land Corp

Letter

VIA EDGAR Division of Corporation Finance 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

Very
truly yours,
/s/
George J. Vlahakos

Show Raw Text
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