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Correspondence 0001193125-24-150027 from HF Sinclair Corp (DINO) (CIK 0001915657) (DINO)

HF Sinclair Corp (DINO) (CIK 0001915657)
Date: May 30, 2024 · CIK: 0001915657 · Accession: 0001193125-24-150027

AI Filing Summary & Sentiment

File numbers found in text: 001-41325

Referenced dates: May 15, 2024

Date
December 31, 2023
Author
HF Sinclair Corporation
Form
CORRESP
Company
HF Sinclair Corp (DINO) (CIK 0001915657)

Letter

HF Sinclair Corporation

2828 N. Harwood, Suite 1300

Dallas, Texas 75201

May 30,

VIA EDGAR

Division of Corporation Finance

Office of Energy & Transportation

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-3561

Re: HF Sinclair Corporation

Form 10-K for Fiscal Year Ended December 31, 2023

Form 8-K filed on February 21, 2024

File No. 001-41325

Ladies and Gentlemen:

HF Sinclair Corporation (the “Corporation”) has received the letter dated May 15, 2024 from the staff of the Division of Corporation Finance (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) regarding the Corporation’s annual report on Form 10-K for the fiscal year ended December 31, 2023 and Form 8-K filed on February 21, 2024. The Corporation respectfully requests an extension to the deadline for responding to the letter in order for the Corporation to devote appropriate time and resources to consider the Staff’s comments and complete its responses. The Corporation expects to provide its response to the letter via EDGAR by June 13, 2024.

Please direct any questions that you have with respect to the foregoing, or any requests for additional supplemental information required by the Staff, to the undersigned at (214) 954-6657 or Atanas.atanasov@hfsinclair.com, or to Katherine Terrell Frank at (214) 220-7869 or kfrank@velaw.com.

Very truly yours,
HF Sinclair Corporation

Show Raw Text
CORRESP
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filename1.htm

CORRESP

 HF Sinclair Corporation

2828 N. Harwood, Suite 1300

Dallas, Texas 75201

 May 30,
2024

 VIA EDGAR

 Division of Corporation
Finance

 Office of Energy & Transportation

 United
States Securities and Exchange Commission

 100 F Street, N.E.

Washington, D.C. 20549-3561

Re:
 HF Sinclair Corporation

Form 10-K for Fiscal Year Ended December 31, 2023

Form 8-K filed on February 21, 2024

File No. 001-41325

Ladies and Gentlemen:

 HF Sinclair Corporation
(the “Corporation”) has received the letter dated May 15, 2024 from the staff of the Division of Corporation Finance (the “Staff”) of the U.S. Securities and Exchange Commission (the
“Commission”) regarding the Corporation’s annual report on Form 10-K for the fiscal year ended December 31, 2023 and Form 8-K filed on
February 21, 2024. The Corporation respectfully requests an extension to the deadline for responding to the letter in order for the Corporation to devote appropriate time and resources to consider the Staff’s comments and complete its
responses. The Corporation expects to provide its response to the letter via EDGAR by June 13, 2024.

 Please direct any questions
that you have with respect to the foregoing, or any requests for additional supplemental information required by the Staff, to the undersigned at (214) 954-6657 or Atanas.atanasov@hfsinclair.com, or to Katherine Terrell Frank at (214) 220-7869 or kfrank@velaw.com.

Very truly yours,

HF Sinclair Corporation

By:

 /s/ Atanas H. Atanasov

Name:

Atanas H. Atanasov

Title:

Executive Vice President and Chief Financial Officer

cc:
 Stacey Foland, Acting General Counsel and Secretary

Katherine Terrell Frank, Vinson & Elkins L.L.P.