SEC Comment Letter 0000000000-24-008438 to HF Sinclair Corp (DINO) (CIK 0001915657) (DINO)
HF Sinclair Corp (DINO) (CIK 0001915657)
Date: July 25, 2024 · CIK: 0001915657 · Accession: 0000000000-24-008438
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File numbers found in text: 001-41325
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July 25, 2024
Atanas H. Atanasov
Chief Financial Officer
HF Sinclair Corp
2828 N. Harwood, Suite 1300
Dallas, Texas 75201
Re:HF Sinclair Corp
Form 10-K for Fiscal Year Ended December 31, 2023
File No. 001-41325
Dear Atanas H. Atanasov:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation