Correspondence 0001193125-24-192810 from HF Sinclair Corp (DINO) (CIK 0001915657) (DINO)
HF Sinclair Corp (DINO) (CIK 0001915657)
Date: Aug. 2, 2024 · CIK: 0001915657 · Accession: 0001193125-24-192810
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File numbers found in text: 333-279321
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CORRESP 1 filename1.htm CORRESP August 2, 2024 United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: HF Sinclair Corporation Registration Statement on Form S-4 Filed May 10, 2024, as amended File No. 333-279321 Ladies and Gentlemen: On behalf of HF Sinclair Corporation, and pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned hereby requests that the effective date of the above referenced Registration Statement on Form S-4, as amended, be accelerated to 4:30 p.m., Washington, D.C. time, on August 5, 2024, or as soon as practicable thereafter. Thank you for your assistance in this matter. Securities and Exchange Commission Page 2 Very truly yours, HF SINCLAIR CORPORATION By: /s/ Atanas H. Atanasov Name: Atanas H. Atanasov Title: Executive Vice President and Chief Financial Officer cc: Katherine Terrell Frank, Vinson & Elkins L.L.P.