Correspondence 0001193125-23-259926 from HF Sinclair Corp (DINO) (CIK 0001915657) (DINO)
HF Sinclair Corp (DINO) (CIK 0001915657)
Date: Oct. 20, 2023 · CIK: 0001915657 · Accession: 0001193125-23-259926
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File numbers found in text: 333-274655
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CORRESP 1 filename1.htm CORRESP October 20, 2023 Division of Corporation Finance United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attention: Perry Hindin and Dan Morris Re: HF Sinclair Corporation Registration Statement on Form S-4 Filed on September 22, 2023 File No. 333-274655 Dear Messrs. Hindin and Morris: Pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, HF Sinclair Corporation, a Delaware corporation, hereby requests that the effective date of the above referenced Registration Statement on Form S-4 be accelerated to 4:30 p.m., Washington, D.C. time, on October 24, 2023, or as soon as practicable thereafter. Thank you for your assistance in this matter. Very truly yours, HF SINCLAIR CORPORATION By: /s/ Vaishali S. Bhatia Name: Vaishali S. Bhatia Title: Executive Vice President, General Counsel and Secretary cc: Katherine Terrell Frank, Vinson & Elkins L.L.P. E. Ramey Layne, Vinson & Elkins L.L.P.